Abstract
This paper studies the differences of firm resources between teleworking firms and non-teleworking firms. The results indicate that teleworking firms use more information and communication technologies, invest more resources in R&D, have a larger percentage of knowledge workers and salespeople in the workforce, and have a larger geographical market. The employees have greater access to the Internet and electronic communication, are more trained in the use of information and communication technologies, and are more involved in their job design and planning. Regarding the business organisation, teleworking firms use more human resource flexible practices and variable compensation, outsource more activities, and manage employees by objectives.
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