Impact of telework on work practices in accounting

Campbell, J. and Heales, J. (2008). Impact of telework on work practices in accounting. In: 2008 AFAANZ/IAAR Conference. 2008 AFAANZ/IAAR Conference, Sydney, Australia, (1-15). 6-8 July 2008.

Author Campbell, J.
Heales, J.
Title of paper Impact of telework on work practices in accounting
Conference name 2008 AFAANZ/IAAR Conference
Conference location Sydney, Australia
Conference dates 6-8 July 2008
Proceedings title 2008 AFAANZ/IAAR Conference
Place of Publication Sydney, Australia
Publisher Accounting & Finance Association of Australia and New Zealand
Publication Year 2008
Year available 2008
Sub-type Fully published paper
Issue Paper 536
Start page 1
End page 15
Total pages 15
Collection year 2009
Language eng
Abstract/Summary The introduction of advanced capabilities in information and communication technology (ICT) has enabled organisations to support work activities and collaborate effectively between geographically separated workplaces. Through this usage, ICT has also enabled the introduction of new organisational structures and business process designs that offer previously unavailable flexibility in when and where work is performed. The accountant's role has typically been one that relies on individual work in the preparation of accounts, accounting reports, audit work, or audit reports, and communication with colleagues and clients. ICT has facilitated the transportation of accounting work between workers, colleagues, and the firm. Depending on the capabilities of the ICT deployed, accounting work can be done in the office, at the client's premises, at home, or across the world. However, issues do arise for accountants who telework and our survey revealed seven major factors that need to be considered when firms establish telework programs and policies: (1) Effectiveness, (2) Professionalism, (3) Collegiality, (4) Work pressures, (5) Physicality, (6) Self-assurance and (7) Work-task complexity. This research builds on earlier conceptual work in the Systems- Based Framework for Telework and the Telework Behaviour Model. In so doing the results further our understanding about the impact of telework on work practices and outcomes in accounting.
Subjects 890299 Computer Software and Services not elsewhere classified
1503 Business and Management
Keyword Telework
Telework outcomes
Q-Index Code E1
Q-Index Status Confirmed Code
Additional Notes Paper # 536. Page numbers based on pdf version of paper on Conference website.

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Created: Thu, 16 Apr 2009, 11:31:40 EST by Karen Morgan on behalf of UQ Business School