American Accounting Association

Alternate Work Arrangements and Perceived Career Success: Evidence From International Public Accounting Firms

Eric N. Johnson
Indiana University

D. Jordan Lowe
Arizona State University West

Philip M. Reckers
Arizona State University

Abstract: This study examined the influences of target gender and alternate work schedules on peer evaluations of career success in public accounting. Based on prior research and theories of work-life balance and organizational culture, we tested several predictions, including: 1) higher ratings for female professionals working under a full-time flexible schedule compared to male professionals working under the same schedule and 2) lower ratings for professionals working under reduced-hour schedules compared to full-time schedules. Two hundred and fifty-eight professionals from two of the Big Four international accounting firms participated in the study.

The results generally indicate that females were rated more highly under flexible and part-time schedules than males, and that lower ratings were assigned to professionals under part-time schedules compared to full-time schedules. Implications of these findings for future research and the accounting profession are discussed.

Back to Program

Annual Meeting Home Page