Alternative Work Arrangements: Perceptions of Participants and Non-Participants

• In Event: Continental Breakfast & Research and Education Forum
  In Paper Session: Table 16: Audit Firm Environment

Abstract

Employers have implemented alternative work arrangements (AWAs) in an attempt to alleviate employee stress and provide work-life balance. While previous accounting research discusses the implementation of AWAs, some key variables have not been investigated. These unexamined areas include whether the amount of workload would affect an AWA participant or non-participant’s organizational commitment and tenure intent. This study examines whether differences exist in the level of perceived workload and fairness of AWAs between participants and non-participants. The results show that, as predicted, differences do exist between participants and non-participants in their perceptions of procedural justice, distributive justice, organizational commitment, and tenure intent. Overall, these differences in perceptions can provide insight to employers on the effectiveness and efficiency of their AWAs, as well as the short-term and long-term effect on employees’ commitment to the firm.

Authors

• Leslie Helen Blix, Southern Illinois University - Carbondale

• Katherine Brunelle Sorensen, Southern Illinois University - Carbondale