{"title":"探索新冠肺炎疫情对生产力的影响:对照顾儿童的会计教师的研究†","authors":"Sara Wick, Camillo Lento","doi":"10.1111/1911-3838.12341","DOIUrl":null,"url":null,"abstract":"<div>\n \n <p>This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non-caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family-work conflict and depletion. We supplement our main findings with an analysis of open-ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family-work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.</p>\n </div>","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"22 3","pages":"289-314"},"PeriodicalIF":1.6000,"publicationDate":"2023-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children*\",\"authors\":\"Sara Wick, Camillo Lento\",\"doi\":\"10.1111/1911-3838.12341\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div>\\n \\n <p>This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non-caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family-work conflict and depletion. We supplement our main findings with an analysis of open-ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family-work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.</p>\\n </div>\",\"PeriodicalId\":43435,\"journal\":{\"name\":\"Accounting Perspectives\",\"volume\":\"22 3\",\"pages\":\"289-314\"},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2023-06-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting Perspectives\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12341\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Perspectives","FirstCategoryId":"1085","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12341","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children*
This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non-caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family-work conflict and depletion. We supplement our main findings with an analysis of open-ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family-work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.
期刊介绍:
Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.