Impact of Telework on Work Practices in Accounting

John Campbell, Jon Heales

Research output: A Conference proceeding or a Chapter in BookConference contributionpeer-review


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.
Original languageEnglish
Title of host publication2008 AFAANZ/IAAER Conference
EditorsDavid Hay, Robyn Moroney
Place of PublicationSydney, NSW
Number of pages15
Publication statusPublished - 2008
Event2008 AFAANZ/IAAER Conference - Sydney, Australia
Duration: 6 Jul 20088 Jul 2008


Conference2008 AFAANZ/IAAER Conference


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