An Analysis of Organizational Support for Telecommuting in Public Accounting Firms
研究调查了133名公共会计专业人士，发现主管对个人/家庭需求的支持和远程办公要求的程序公正性正向影响感知到的组织支持，进而降低感知的职业惩罚和离职意向。
ABSTRACT Research suggests that 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. We find that supervisor support for personal/family needs and procedural justice regarding telecommuting requirements are positively associated with perceptions of organizational support for telecommuting. Further, greater perceived organizational support for telecommuting is associated with both lower perceived career penalties from telecommuting usage and lower turnover intentions.