An Analysis of Organizational Support for Telecommuting

Overview

Organizational support for alternative work arrangements (AWAs) is essential for the effective implementation of AWAs in public accounting, yet studies consistently suggest that such organizational support is lacking. Despite mass adoption of telecommuting (one type of AWA) during the COVID-19 pandemic, recent evidence suggests that firms vary greatly in the extent to which they plan to support telecommuting in the post-pandemic environment. Using a sample of 133 public accounting professionals, we explore whether several factors under the organization’s control influence perceived organizational support for telecommuting and whether such support is linked with perceived career penalties from telecommuting usage and turnover intentions. Findings indicate that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.

Highlights

• Alternative work arrangements • Telecommuting • Organizational and supervisor support in public accounting • Procedural justice • Turnover intentions

Objectives

• Apply the concept of perceived organizational support for telecommuting in public accounting by evaluating the impact of supervisor support for personal/family needs on perceptions of telecommuting support and subsequently predicting its influence on perceived career penalties and turnover intentions. • Analyze the factors within an organization’s control that influence perceived organizational support for telecommuting in the post-pandemic environment within the public accounting sector, integrating the understanding of procedural justice regarding telecommuting requirements and its association with perceptions of support, career penalties, and turnover intentions.