Teleworking: though working remotely is becoming increasingly popular, not a lot is known about why. John Campbell outlines a CPA Australia research project that aims to explore the growing trend.
The accountant's role has typically been one that relies on individual work in the preparation of accounts, reports, audit work, and communication with colleagues and clients. Depending on the sophistication of information and communication technology systems used, accounting work can be done in the office, at the client's premises, at home, or across the world, during or outside of normal office working hours.
In the past three decades there has been a growing body of research concerned with the issues surrounding telework adoption and use. However, much of this research has examined only the advantages and disadvantages of telework, and not the deeper issues nor the roles played by the various stakeholder groups affected. As telework gains wider acceptance, practitioners and researchers need to better understand the factors that affect its success or failure.
CPA Australia was motivated to commission research in this area in order to develop an understanding of these structural factors and their association with telework practice in organisational settings.
As an introduction to the research, a survey of CPA Australia members on their telework practices was undertaken during December 2007 by the University of Canberra. An extensive review of the literature was undertaken to review items that reflect consequences or outcomes for those members who telework.
From 600 valid responses, 250 were from active teleworkers, approximately 64 per cent of whom were male. Most respondents were aged between 21 and 30 years of age (34.8 per cent) and had a partner (73.2 per cent). Some 32 per cent had dependent children living at home.
Respondents had been with their current organisation for 6.5 years on average, and spent almost 11 hours per week working away from their main place of employment (6.5 hours during office hours and 4.3 hours outside of normal office hours). Some 44 per cent of respondents worked for organisations that had a formal policy on telework. However, almost 13 per cent did not know whether or not their organisation had a formal teleworking policy.
The chart (opposite) shows the responses for the 22 questions relating to the consequences of telework for the 250 teleworkers surveyed.
At one extreme the responses for eight items (4, 5, 6, 10, 11, 13, 14 and 18) show that respondents perceived that there were significant changes associated with their telework activities.
While the perceived consequences of telework for the remaining 14 items are less pronounced, clear patterns still emerge.
For example, many believe telework helps them get things done. It also offers flexibility in scheduling work, a chance for collaboration, an ability to be contacted, and the chance for a number of different work tasks to be done.
Surprisingly, there is a perception that telework has little impact on travel between home and the office, managerial control by others, and collegiality in the workplace.
Consequently, this study provides important insight into the impact of telework on work practices in accounting. These work practices are shaped not only by the impact of telework on effectiveness and work task complexity, but also on the professionalism, perceived collegiality, work pressures, physicality and self-assurance of accounting teleworkers.
The research project will seek to provide a better understanding of how each factor relates to actual telework behaviours. Information and communication technologies are rapidly changing the workplace, and this study has shown that there is a pattern of outcomes for teleworkers. Research is also required to test the relationship between these individual factors and organisational consequences and social impact.
In formulating telework policies, practitioners should consider the impact that their policies will have on individuals in terms of the seven factors identified in this study.
Telework policies should then be drafted in an attempt to achieve the firm's desired outcomes, and be subject to regular review.
Teleworking: a better way of working?
CPA Australia will be holding a series of sessions on teleworking, presented by Professor John Campbell, who has been at the forefront of research into the area. The sessions will cover: workplace flexibility; regulatory environment; staff recruitment and retention; and business and IT processes necessary for effective teleworking. Events will be held in the following cities:
Brisbane CPA Australia Centre Level 7, 307 Queen Street, Brisbane Tuesday 5 August, 11.45 am - 1.00 pm
Adelaide CPA Australia House 280 Pulteney Street, Adelaide Thursday 7 August, 6 pm - 7.30 pm
Canberra CPA Australia Building Level 8, 161 London Circuit, Canberra Tuesday 19 August, 5.30 pm - 7.30 pm*
Perth CPA Australia office Curtin Training Room, Level 1, 15 - 17 William Street, Perth Wednesday 17 September, 6.00 pm - 8.00 pm
Melbourne CPA Australia Centre Level 28, 385 Bourke Street, Melbourne Tuesday 11 November, 12.30 pm - 1.30 pm
Sydney CPA Australia Centre Level 3, 111 Harrington Street, Sydney Friday 12 December, 12.00 pm - 1.30 pm
John Campbell is a senior lecturer in the school of management at Griffith University, and a member of CPA Australia's information management & technology centre of excellence.
