American Accounting Association

The Impact of Alternative Work Arrangements on Perceptions about Key Factors that Influence Career Progression in Public Accounting

Frank J. Coglitore
University of St. Thomas

Janice Raffield
University of St. Thomas

Lorman Lundsten
University of St. Thomas

Abstract: This study examines the perceptions of public accountants about the influence of flextime, reduced-hour, and telecommuting work arrangements on key factors that impact career advancement in public accounting firms. With the exception of those who have participated or plan to participate in these arrangements, the opinions of respondents, regardless of position in the firm or gender, indicate that these work arrangements have a slightly negative impact on judgments about the ease of working with colleagues who participate, on participant's ability to handle critical assignments where extensive availability is required, and on participant's access to plum or choice job assignments. Even the most positive ratings from those who have participated or plan to participate presented an unattractive picture for those who elect to participate in alternative work arrangements.

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