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Factors that affect accountant's perceptions of alternative work arrangements

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  • Kimberly Frank Charron
  • D. Jordan Lowe

Abstract

Advances in technology have impacted accounting careers with resulting changes in where, when and how accountants perform their job duties. In addition, employee attitudes towards, and need for, better work/life balance has led to more firms offering alternate work arrangements (AWA). Research suggests that AWA programs can lead to many benefits for both employers and employees. Despite the prevalence of these programs there are relatively few accountants working under these arrangements and concerns about work/life balance continue. This study examines factors that shape perceptions of the cost and benefits associated with the adoption and/or support of AWAs across work culture, gender and participation experience. Our results suggest that work environment had a significant effect on perceptions of AWAs. Public accountants perceived greater costs related to career advancement but correspondingly less concern about administrative issues than management accountants. We also found that accountants who have participated (or are currently participating in an AWA), perceived greater benefits and less concern for potential negative consequences to their careers than non-participants. Finally, women perceived greater benefits to result from participation in an AWA and men perceived correspondingly more costs. Regardless, both genders perceived that AWAs were not strictly a women's issue. These findings contribute to our understanding of alternate work arrangements and point to factors that must be addressed to increase the acceptance and success of these programs.

Suggested Citation

  • Kimberly Frank Charron & D. Jordan Lowe, 2005. "Factors that affect accountant's perceptions of alternative work arrangements," Accounting Forum, Taylor & Francis Journals, vol. 29(2), pages 191-206, June.
  • Handle: RePEc:taf:accfor:v:29:y:2005:i:2:p:191-206
    DOI: 10.1016/j.accfor.2004.10.002
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    Cited by:

    1. Dambrin, Claire & Lambert, Caroline, 2012. "Who is she and who are we? A reflexive journey in research into the rarity of women in the highest ranks of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 1-16.
    2. Ioana Lupu & Marie-Astrid Le Theule, 2012. "Les nouvelles frontières entre vie professionnelle et vie privée chez les femmes comptables professionnelles," Post-Print hal-00691104, HAL.
    3. Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women Career Paths in Accounting Organizations: Big4 Scenario," Administrative Sciences, MDPI, vol. 8(4), pages 1-16, October.
    4. Faragalla Widad Atena & Adriana Tiron-Tudor, 2019. "Gender as a Dimension of Inequality in Accounting Organizations and Developmental HR Strategies," Administrative Sciences, MDPI, vol. 10(1), pages 1-24, December.

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