IDEAS home Printed from https://ideas.repec.org/a/cmn/journl/y2019i1p45-66.html
   My bibliography  Save this article

Relationship between the Financial Indicators and the Implementation of Telework

Author

Listed:
  • Miroslava Vlčková

    (University of South Bohemia)

  • Zuzana Frantíková

    (University of South Bohemia)

  • Jaroslav Vrchota

    (University of South Bohemia)

Abstract

In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME's in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.

Suggested Citation

  • Miroslava Vlčková & Zuzana Frantíková & Jaroslav Vrchota, 2019. "Relationship between the Financial Indicators and the Implementation of Telework," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 45-66, March.
    • Handle: RePEc:cmn:journl:y:2019:i:1:p:45-66
    as

    Download full text from publisher

    File URL: http://www.eaco.eu/wp-content/uploads/2019/04/vlckova-frantikova-vrchota.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mannering, Jill S. & Mokhtarian, Patricia L., 1995. "Modeling the Choice of Telecommuting Frequency in California: An Exploratory Analysis," University of California Transportation Center, Working Papers qt08s817dr, University of California Transportation Center.
    2. Karl Brenke, 2016. "Home Offices: Plenty of Untapped Potential," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(8), pages 95-104.
    3. de Graaff, Thomas & Rietveld, Piet, 2007. "Substitution between working at home and out-of-home: The role of ICT and commuting costs," Transportation Research Part A: Policy and Practice, Elsevier, vol. 41(2), pages 142-160, February.
    4. Martin Hudcovský & Martin Lábaj & Karol Morvay, . "Employment Growth and Labour Elasticity in V4 Countries: Structural Decomposition Analysis," Prague Economic Papers, University of Economics, Prague, vol. 0, pages 1-16.
    5. Bojan Krstić & Ljiljana Bonić, 2016. "EIC: A New Tool for Intellectual Capital Performance Measurement," Prague Economic Papers, Prague University of Economics and Business, vol. 2016(6), pages 723-741.
    6. Martin Hudcovský & Martin Lábaj & Karol Morvay, 2017. "Employment Growth and Labour Elasticity in V4 Countries: Structural Decomposition Analysis," Prague Economic Papers, Prague University of Economics and Business, vol. 2017(4), pages 422-437.
    7. Saim Muhammad & Henk F.L. Ottens & Tom De Jong, 2008. "Modelling The Impact Of Telecommuting On Future Urbanisation In The Netherlands," Tijdschrift voor Economische en Sociale Geografie, Royal Dutch Geographical Society KNAG, vol. 99(2), pages 160-177, April.
    8. Haddad, Hebba & Lyons, Glenn & Chatterjee, Kiron, 2009. "An examination of determinants influencing the desire for and frequency of part-day and whole-day homeworking," Journal of Transport Geography, Elsevier, vol. 17(2), pages 124-133.
    9. Brittany Harker Martin & Rhiannon MacDonnell, 2012. "Is telework effective for organizations?," Management Research Review, Emerald Group Publishing Limited, vol. 35(7), pages 602-616, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mirela CatalinaTurkes & Aurelia-Felicia Stancioiu & Codruta Adina Baltescu, 2021. "Telework During the COVID-19 Pandemic – An Approach From the Perspective of Romanian Enterprises," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(58), pages 700-700, August.
    2. Jitka Volfová & Kamila Matysová & Diana Maria Vrânceanu & Claudia Elena Țuclea, 2023. "Telework Perception and Implications during COVID-19 in the Czech Republic," Central European Business Review, Prague University of Economics and Business, vol. 2023(4), pages 59-76.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Vrchota Jaroslav & Frantíková Zuzana & Vlčková Miroslava, 2019. "Why Some SME’s in the Czech Republic Adopt Telework and Others Not?," European Countryside, Sciendo, vol. 11(4), pages 599-615, December.
    2. Becky P. Y. Loo & Bo Wang, 2018. "Factors associated with home-based e-working and e-shopping in Nanjing, China," Transportation, Springer, vol. 45(2), pages 365-384, March.
    3. Minh Hieu Nguyen, 2021. "Factors influencing home-based telework in Hanoi (Vietnam) during and after the COVID-19 era," Transportation, Springer, vol. 48(6), pages 3207-3238, December.
    4. Alexander, Bayarma & Ettema, Dick & Dijst, Martin, 2010. "Fragmentation of work activity as a multi-dimensional construct and its association with ICT, employment and sociodemographic characteristics," Journal of Transport Geography, Elsevier, vol. 18(1), pages 55-64.
    5. Andrej Privara & Eva Rievajová & Mustafa Murat Yüceşahin, 2019. "Labour Market Disadvantages Faced by Migrant Workers from Czech Republic, Hungary, and Slovakia in Britain," Migration Letters, Migration Letters, vol. 16(4), pages 585-594, October.
    6. Ben-Elia, Eran & Alexander, Bayarma & Hubers, Christa & Ettema, Dick, 2014. "Activity fragmentation, ICT and travel: An exploratory Path Analysis of spatiotemporal interrelationships," Transportation Research Part A: Policy and Practice, Elsevier, vol. 68(C), pages 56-74.
    7. Minh Hieu Nguyen & Jimmy Armoogum, 2021. "Perception and Preference for Home-Based Telework in the COVID-19 Era: A Gender-Based Analysis in Hanoi, Vietnam," Sustainability, MDPI, vol. 13(6), pages 1-16, March.
    8. Bayarma Alexander & Martin Dijst & Dick Ettema, 2010. "Working from 9 to 6? An analysis of in-home and out-of-home working schedules," Transportation, Springer, vol. 37(3), pages 505-523, May.
    9. João de Abreu e Silva, 2022. "Residential preferences, telework perceptions, and the intention to telework: insights from the Lisbon Metropolitan Area during the COVID‐19 pandemic," Regional Science Policy & Practice, Wiley Blackwell, vol. 14(S1), pages 142-161, November.
    10. Jain, Taru & Currie, Graham & Aston, Laura, 2022. "COVID and working from home: Long-term impacts and psycho-social determinants," Transportation Research Part A: Policy and Practice, Elsevier, vol. 156(C), pages 52-68.
    11. Nayak, Suchismita & Pandit, Debapratim, 2021. "Potential of telecommuting for different employees in the Indian context beyond COVID-19 lockdown," Transport Policy, Elsevier, vol. 111(C), pages 98-110.
    12. Cavallaro, Federico & Dianin, Alberto, 2022. "Combining transport and digital accessibilities in the evaluation of regional work opportunities," Journal of Transport Geography, Elsevier, vol. 98(C).
    13. Iglika Vassileva, 2019. "Labour Intensiveness of Economic Growth in Bulgaria: Estimates, Impact of the Global Crisis and Drivers," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 18-41.
    14. Wenbin Shao & Fangyi Li & Zhaoyang Ye & Zhipeng Tang & Wu Xie & Yu Bai & Shanlin Yang, 2019. "Inter-Regional Spillover of Carbon Emissions and Employment in China: Is It Positive or Negative?," Sustainability, MDPI, vol. 11(13), pages 1-14, July.
    15. Lee-Gosselin, Martin & Miranda-Moreno, Luis F., 2009. "What is different about urban activities of those with access to ICTs? Some early evidence from Québec, Canada," Journal of Transport Geography, Elsevier, vol. 17(2), pages 104-114.
    16. Julia L. O. Beckel & Gwenith G. Fisher, 2022. "Telework and Worker Health and Well-Being: A Review and Recommendations for Research and Practice," IJERPH, MDPI, vol. 19(7), pages 1-32, March.
    17. Roy, P. & Martínez, A.J. & Miscione, G. & Zuidgeest, M.H.P. & van Maarseveen, M.F.A.M., 2012. "Using Social Network Analysis to profile people based on their e-communication and travel balance," Journal of Transport Geography, Elsevier, vol. 24(C), pages 111-122.
    18. Jaewon Lim & Jae Hong Kim, 2019. "Joint Determination of Residential Relocation and Commuting: A Forecasting Experiment for Sustainable Land Use and Transportation Planning," Sustainability, MDPI, vol. 11(1), pages 1-24, January.
    19. Paweł Ziemba & Mateusz Piwowarski & Kesra Nermend, 2023. "Remote Work in Post-Pandemic Reality—Multi-Criteria Evaluation of Teleconferencing Software," Sustainability, MDPI, vol. 15(13), pages 1-20, June.
    20. Radian Nugraha & Christian Wiradendi Wolor & Corry Yohana, 2022. "The Effect of Work from Home, Work-Life Balance, and Job Satisfaction on Employee Performance," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 103-112, March.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cmn:journl:y:2019:i:1:p:45-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Helena Campbelle (email available below). General contact details of provider: http://www.eaco.eu .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.