An examination of the perceived impact of flexible work arrangements on professional opportunities in public accounting
Journal of Business Ethics 32 (4):317 - 328 (2001)
|Abstract||Since 1990, the multinational public accounting firms have all adopted flexible work arrangement policies. In part, the firms are doing this to fulfill an ethical obligation in creating an appropriate professional environment for their employees. This study examines the effect of participation in a flexible work arrangement program on an individual''s professional success and anticipated turnover as perceived by the participant''s peers and superiors. Subjects from one Big Five accounting firm read a description of a manager and answered a series of questions about the likelihood of the manager''s promotion to partner, voluntary and involuntary turnover, and desirability on a job. Gender and participation in a flexible work arrangement were manipulated in a 2×2 design. The results indicate that participation in a flexible work arrangement evoked significantly more pessimistic predictions on all of the dimensions. Gender did not have an effect on the likelihood ratings. Follow-up questions about the factors that enhance and hinder individuals career success in each work scenario indicated that the perceived ability to "juggle" and the ability to "pull one''s weight" potentially affects evaluations of what it takes to be a successful professional in the financial services environment. Implications for professional and ethics practice and research are also presented.|
|Keywords||No keywords specified (fix it)|
|Through your library||Configure|
Similar books and articles
Scott A. Yetmar & Kenneth K. Eastman (2000). Tax Practitioners' Ethical Sensitivity: A Model and Empirical Examination. Journal of Business Ethics 26 (4):271 - 288.
John D. Neill, O. Scott Stovall & Darryl L. Jinkerson (2005). A Critical Analysis of the Accounting Industry's Voluntary Code of Conduct. Journal of Business Ethics 59 (1-2):101 - 108.
Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan (2008). Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors' Credibility Perceptions. Journal of Business Ethics 80 (1).
Rafik Z. Elias (2006). The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students' Ethical Orientation. Journal of Business Ethics 68 (1):83 - 90.
John J. Ryan (2001). Moral Reasoning as a Determinant of Organizational Citizenship Behaviors: A Study in the Public Accounting Profession. Journal of Business Ethics 33 (3):233 - 244.
M. R. Mathews (1995). Social and Environmental Accounting: A Practical Demonstration of Ethical Concern? Journal of Business Ethics 14 (8):663 - 671.
Paul J. Schlachter (1990). Organizational Influences on Individual Ethical Behavior in Public Accounting. Journal of Business Ethics 9 (11):839 - 853.
William E. Shafer (2002). Ethical Pressure, Organizational-Professional Conflict, and Related Work Outcomes Among Management Accountants. Journal of Business Ethics 38 (3):263 - 275.
Yves Gendron, Roy Suddaby & Helen Lam (2006). An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence. Journal of Business Ethics 64 (2):169 - 193.
Added to index2009-01-28
Total downloads4 ( #178,748 of 549,119 )
Recent downloads (6 months)1 ( #63,361 of 549,119 )
How can I increase my downloads?