Measuring accounting professionals' attitudes regarding alternative work arrangements

Eric N. Johnson, David Lowe, Philip Reckers

Research output: Contribution to journalArticlepeer-review

17 Scopus citations


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.

Original languageEnglish (US)
Pages (from-to)47-71
Number of pages25
JournalBehavioral Research in Accounting
Issue number1
StatePublished - 2012


  • Alternative work arrangements
  • Organizational justice
  • Scale development
  • Work-life balance

ASJC Scopus subject areas

  • Accounting
  • Organizational Behavior and Human Resource Management


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