Measuring Accounting Professionals' Attitudes Regarding Alternative Work Arrangements

Abstract

ABSTRACT Drawing on the work-life balance and organizational justice literatures, we developed a 20-item scale of individual attitudes and beliefs regarding alternative work arrangements (AWAs) in public accounting. We administered the scale to 412 highly experienced accounting professionals (primarily managers) from two Big 4 firms and two large national firms. Principal components analysis of scale responses yielded three identifiable dimensions regarding AWA attitudes and beliefs: (1) ideals and benefits of AWAs, (2) costs and inequities related to AWAs at the office level (organization-level or procedural justice issues), and (3) costs and inequities related to individuals' use of AWAs (person-level or distributive justice issues). Scale responses were significantly influenced by gender and AWA participation. In addition, the principal components were related in a predictable pattern to hypothetical performance evaluation judgments related to AWA use. Implications of these findings for the accounting profession and future research are discussed. Data Availability: Data used in this study are available from the authors upon request.