Penelope L. Bagley , Derek W. Dalton , C.Kevin Eller , Nancy L. Harp
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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.
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.