Predictions concerning the growth of telecommuting have not materialized, despite the potential benefits to both the employer and the employee (e.g., less office space needed, employee flexibility, less time spent commuting). While the reasons for this lack of growth are not clear, it has been suggested that a negative managerial attitude is responsible (Christensen, 1992). In one of the few empirical studies on telecommuting, Ruppel and Harrington (1995) found that managerial attitude was central to telecommuting adoption and diffusion (i.e., the spread of the telecommuting once it is adopted). Thus the current study is designed to further understand what factors, such as trust, communication, and corporate culture, may influence managerial attitude