Abstract

Developments in information and communication technology (ICT) have enabled new organisational structures and business process designs that offer previously unavailable flexibility in when and where work is performed. ICT has facilitated the transportation of knowledge-based work between workers, colleagues, and firms. Despite the increasing popularity of telework, little is known about the individual outcomes from working in this way. In our study, we found that issues do arise for teleworkers in the accounting professions. Our survey revealed seven major individual outcomes: (1) Effectiveness, (2) Self-assurance, (3) Collegiality, (4) Work pressures, (5) Professionalism, (6) Physicality and (7) Task complexity. Further analysis revealed that telework during normal office hours affected perceptions of effectiveness and collegiality. While telework undertaken outside of normal working hours affected perceptions of professionalism and self-assurance. This research builds on earlier conceptual work provided by the Systems-Based Framework for Telework and the Telework Behaviour Model. The results further our understanding about the impact of telework on work practices and personal outcomes.

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