Impact of Telework on Work Practices in Accounting

John Campbell, Jon Heales

    Research output: A Conference proceeding or a Chapter in BookConference contribution

    Abstract

    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
    PublisherAFAANZ
    Pages1-15
    Number of pages15
    Publication statusPublished - 2008
    Event2008 AFAANZ/IAAER Conference - Sydney, Australia
    Duration: 6 Jul 20088 Jul 2008

    Conference

    Conference2008 AFAANZ/IAAER Conference
    CountryAustralia
    CitySydney
    Period6/07/088/07/08

    Fingerprint

    Telework
    Work practices
    Information and communication technology
    Audit reports
    Accountants
    Professionalism
    Preparation
    Work place
    Business process design
    Task complexity
    Assurance
    Workers
    Work pressure
    Organizational structure
    Communication
    Factors
    Work outcomes

    Cite this

    Campbell, J., & Heales, J. (2008). Impact of Telework on Work Practices in Accounting. In D. Hay, & R. Moroney (Eds.), 2008 AFAANZ/IAAER Conference (pp. 1-15). Sydney, NSW: AFAANZ.
    Campbell, John ; Heales, Jon. / Impact of Telework on Work Practices in Accounting. 2008 AFAANZ/IAAER Conference. editor / David Hay ; Robyn Moroney. Sydney, NSW : AFAANZ, 2008. pp. 1-15
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    Campbell, J & Heales, J 2008, Impact of Telework on Work Practices in Accounting. in D Hay & R Moroney (eds), 2008 AFAANZ/IAAER Conference. AFAANZ, Sydney, NSW, pp. 1-15, 2008 AFAANZ/IAAER Conference, Sydney, Australia, 6/07/08.

    Impact of Telework on Work Practices in Accounting. / Campbell, John; Heales, Jon.

    2008 AFAANZ/IAAER Conference. ed. / David Hay; Robyn Moroney. Sydney, NSW : AFAANZ, 2008. p. 1-15.

    Research output: A Conference proceeding or a Chapter in BookConference contribution

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    Campbell J, Heales J. Impact of Telework on Work Practices in Accounting. In Hay D, Moroney R, editors, 2008 AFAANZ/IAAER Conference. Sydney, NSW: AFAANZ. 2008. p. 1-15