Exploring Alternative Work Arrangement Participation Intentions in Public Accounting
Work-life balance is consistently one of the top issues within public accounting firms across the industry. As the accounting profession continues to be at the top of the list in industry turnover rates, in part to CPAs yearning for a better balance between their career and personal lives, many firms have implemented alternative work arrangements (AWAs). At the current time, these programs are present in a high percentage of CPA firms across the nation. Although these programs have good intentions in terms of employee well-being and retention, several negative consequences have arisen, specifically concerns surrounding career advancement of AWA participants. The factors impacting AWA participation intentions are examined. Further, it is hypothesized that CPA firm employees’ perceptions towards the procedural justice, distributive justice, interpersonal justice and the organizational support aspects of AWAs are significantly related to employees’ AWA participation intentions. Additionally, accountants’ preferences for specific types of AWAs are examined through the six dimensions of work-family conflict. Using a sample of 135 public accountants, distributive justice perceptions surrounding AWAs were found to be positively related to AWA participation intentions. The implications of this finding for future research and practitioners are discussed.
Copyright is retained by the Author. A non-exclusive distribution right is granted to Creighton University and to ProQuest following the publishing model selected above.