An Analysis of Organizational Support for Alternative Work Arrangements in Public Accounting Firms

Prior research suggests that authentic organizational support is essential to effective implementation of AWAs in the auditing profession, yet studies consistently suggest that such support for AWAs is lacking. Using a sample of 133 public accounting professionals (and 67 public accounting partners), we explore whether several factors under the organization’s control can influence perceived organizational support for AWAs, and whether such support is linked with turnover intentions. We find that supervisor support for personal/family needs and procedural justice regarding AWA requirements are positively associated with perceptions of organizational support for AWAs. Greater perceived organizational support for AWAs is associated with lower turnover intentions. Supplemental analyses suggest that partners (as compared to non-partners) are less likely to recognize problems with support and perceived fairness of AWAs, suggesting the need for partners to solicit feedback from others within the firm as they revise AWA policies to meet increasing demand in the post-COVID-19 era.