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Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting

Ryan Ferguson et al.

Accounting Perspectives2026https://doi.org/10.1111/1911-3838.70012article
ABDC B
Weight
0.50

Abstract

This study helps reimagine the future of work in public accounting by identifying the drivers, processes, and outcomes of telework in public practice based on accountants' experiences during and after the COVID‐19 pandemic. We interviewed 21 public accountants and conducted a thematic analysis, using Campbell and McDonald's Systems‐based Conceptual Model for Understanding Telework Practices. We find that telework drivers are either motivators or deterrents or act as both. We also find that telework outcomes are primarily adverse from an organizational perspective but are more balanced from an employee perspective, with most benefits accruing to managers. To the best of our knowledge, this is the first study to use a qualitative design that mobilizes a theoretical framework for teleworking to understand the drivers, processes, and outcomes of telework. Furthermore, we make a theoretical contribution by extending the conceptual model of Campbell and McDonald to suggest that telework drivers can act as either motivators or deterrents in public practice.

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https://doi.org/https://doi.org/10.1111/1911-3838.70012

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@article{ryan2026,
  title        = {{Post‐Pandemic Drivers, Processes, and Outcomes of Telework in Public Accounting}},
  author       = {Ryan Ferguson et al.},
  journal      = {Accounting Perspectives},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1111/1911-3838.70012},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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