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†

IF 1.6 Q3 BUSINESS, FINANCE
Sara Wick, Camillo Lento
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引用次数: 0

摘要

本研究探讨了COVID-19大流行如何影响作为儿童照顾者的会计教师的生产力。我们研究了由于远程工作和学习导致的家庭工作界面的重大转变对儿童照顾者的影响。我们利用现有的家庭工作冲突研究,提出了四个假设,探讨为什么在大流行期间,照顾儿童的会计教师的生产力可能会受到不同于不照顾儿童的会计教师的生产力的影响。我们主要调查了加拿大和美国的会计学院。我们发现,由于家庭工作冲突和耗损增加,在大流行期间照顾儿童的会计教师的研究、教学和服务生产力下降。我们通过对开放式问题的分析来补充我们的主要发现,以进一步了解生产力的变化以及对研究、教学和服务的支持。我们的研究有助于研究家庭工作冲突、员工生产力和会计专业,为在危机时期为儿童照顾者提供有针对性的支持提供实用建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
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.
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