Flexible Scheduling in Public Accounting
Journal of Accounting Education, Vol. 15, No. 1, pp. 145-158, 1997
14 Pages Posted: 28 Feb 2008 Last revised: 28 Dec 2010
Abstract
Recently, many major public accounting firms have implemented flexible scheduling programs in order to improve their retention and promotion of female professionals. This case, which is based on interviews with Human Resources and Auditing personnel at a major firm, provides students with the opportunity to examine the costs and benefits of such a program. It highlights the importance of judgment, ethics and decision-making skills in situations where the financial impact is difficult to measure, and complements more traditional cases in the "special decisions" sections of the cost and managerial accounting courses.
Keywords: Flexible Scheduling, Public Accounting, Case Material
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