为学生未来的工作做准备:从公共会计远程办公中学到的经验教训

Q1 Social Sciences
Penelope L. Bagley , Derek W. Dalton , C.Kevin Eller , Nancy L. Harp
{"title":"为学生未来的工作做准备:从公共会计远程办公中学到的经验教训","authors":"Penelope L. Bagley ,&nbsp;Derek W. Dalton ,&nbsp;C.Kevin Eller ,&nbsp;Nancy L. Harp","doi":"10.1016/j.jaccedu.2021.100728","DOIUrl":null,"url":null,"abstract":"<div><p>The COVID-19 pandemic required essentially all public accounting professionals to telecommute. However, alternative work arrangements (AWAs) such as telecommuting have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork, multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced with remote learning, can learn from pre-COVID telecommuters’ insights and experiences. In this paper, we interview telecommuters in public accounting as well as a non-telecommuting teammate (subordinate or superior) to develop rich insights about telecommuting’s impact from multiple perspectives. Our findings present best practices and challenges regarding telecommuting implementation within a team setting. Our results are useful to accounting educators as they advise and mentor today’s students, who are likely to enter a workforce with increasing prevalence of telecommuting post-COVID.</p></div>","PeriodicalId":35578,"journal":{"name":"Journal of Accounting Education","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100728","citationCount":"4","resultStr":"{\"title\":\"Preparing students for the future of work: Lessons learned from telecommuting in public accounting\",\"authors\":\"Penelope L. Bagley ,&nbsp;Derek W. Dalton ,&nbsp;C.Kevin Eller ,&nbsp;Nancy L. Harp\",\"doi\":\"10.1016/j.jaccedu.2021.100728\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>The COVID-19 pandemic required essentially all public accounting professionals to telecommute. However, alternative work arrangements (AWAs) such as telecommuting have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork, multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced with remote learning, can learn from pre-COVID telecommuters’ insights and experiences. In this paper, we interview telecommuters in public accounting as well as a non-telecommuting teammate (subordinate or superior) to develop rich insights about telecommuting’s impact from multiple perspectives. Our findings present best practices and challenges regarding telecommuting implementation within a team setting. Our results are useful to accounting educators as they advise and mentor today’s students, who are likely to enter a workforce with increasing prevalence of telecommuting post-COVID.</p></div>\",\"PeriodicalId\":35578,\"journal\":{\"name\":\"Journal of Accounting Education\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.jaccedu.2021.100728\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Accounting Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S0748575121000154\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Education","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S0748575121000154","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Social Sciences","Score":null,"Total":0}
引用次数: 4

摘要

COVID-19大流行基本上要求所有公共会计专业人员远程办公。然而,会计公司长期以来一直提供远程办公等替代工作安排,以减轻工作与家庭的冲突以及公共会计职业所固有的其他问题。先前的研究已经调查了人们对人工智能的态度和看法,但是从人工智能采用者自己和直接与他们一起工作的人那里了解的相对较少。鉴于公共会计严重依赖团队合作、多名主管和多名客户,目前尚不清楚远程办公如何影响关键的关系动态。会计专业的学生虽然有远程学习的经验,但也可以从covid - 19前远程工作者的见解和经验中学习。在本文中,我们采访了公共会计部门的远程办公人员以及非远程办公的团队成员(下属或上级),以从多个角度对远程办公的影响产生丰富的见解。我们的研究结果提出了在团队环境中实施远程办公的最佳实践和挑战。我们的研究结果对会计教育工作者很有用,因为他们可以为今天的学生提供建议和指导,这些学生很可能在covid后远程办公日益普及的情况下进入劳动力市场。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Preparing students for the future of work: Lessons learned from telecommuting in public accounting

The COVID-19 pandemic required essentially all public accounting professionals to telecommute. However, alternative work arrangements (AWAs) such as telecommuting have long been offered by accounting firms to mitigate work-family conflict and other concerns inherent to the public accounting profession. Prior research has examined attitudes and perceptions about AWAs, but relatively little is known from the AWA adopters themselves and those who work directly with them. Given the heavy reliance on teamwork, multiple supervisors, and multiple clients in public accounting, it is not clear how telecommuting impacts critical relationship dynamics. Accounting students, though experienced with remote learning, can learn from pre-COVID telecommuters’ insights and experiences. In this paper, we interview telecommuters in public accounting as well as a non-telecommuting teammate (subordinate or superior) to develop rich insights about telecommuting’s impact from multiple perspectives. Our findings present best practices and challenges regarding telecommuting implementation within a team setting. Our results are useful to accounting educators as they advise and mentor today’s students, who are likely to enter a workforce with increasing prevalence of telecommuting post-COVID.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信