An Analysis of Organizational Support for Alternative Work Arrangements in Public Accounting Firms

32 Pages Posted: 4 Sep 2021

See all articles by Derek W. Dalton

Derek W. Dalton

Clemson University

Jace Garrett

Clemson University

Nancy L. Harp

Clemson University

Gregory P. McPhee

Clemson University

Date Written: September 2, 2021

Abstract

Prior research suggests that authentic organizational support is essential to effective implementation of AWAs in the auditing profession, yet studies consistently suggest that such support for AWAs is lacking. Using a sample of 133 public accounting professionals (and 67 public accounting partners), we explore whether several factors under the organization’s control can influence perceived organizational support for AWAs, and whether such support is linked with turnover intentions. We find that supervisor support for personal/family needs and procedural justice regarding AWA requirements are positively associated with perceptions of organizational support for AWAs. Greater perceived organizational support for AWAs is associated with lower turnover intentions. Supplemental analyses suggest that partners (as compared to non-partners) are less likely to recognize problems with support and perceived fairness of AWAs, suggesting the need for partners to solicit feedback from others within the firm as they revise AWA policies to meet increasing demand in the post-COVID-19 era.

Keywords: Alternative work arrangements, work-life balance, turnover, auditing profession

Suggested Citation

Dalton, Derek W. and Garrett, Jace and Harp, Nancy and McPhee, Gregory P., An Analysis of Organizational Support for Alternative Work Arrangements in Public Accounting Firms (September 2, 2021). Available at SSRN: https://ssrn.com/abstract=3916570 or http://dx.doi.org/10.2139/ssrn.3916570

Derek W. Dalton

Clemson University ( email )

101 Sikes Ave
Clemson, SC 29634
United States

Jace Garrett

Clemson University ( email )

Clemson, SC 29631
United States

Nancy Harp (Contact Author)

Clemson University ( email )

Clemson, SC 29631
United States
864-656-0431 (Phone)

Gregory P. McPhee

Clemson University ( email )

School of Accountancy
300 Sirrine Hall
Clemson, SC 29634
United States

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