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Alternative work arrangements and perceived career success: Current evidence from the big four firms in the US
Authors:Eric N. Johnson  D. Jordan Lowe  Philip M.J. Reckers
Affiliation:1. Kelley School of Business Indianapolis, Indiana University, 801 W. Michigan St., Indianapolis, IN 46202-5151, USA;2. School of Global Management and Leadership, Arizona State University, 4701 W. Thunderbird Dr., Glendale, AZ 85306-4908, USA;3. School of Accountancy, W. P. Carey School of Business, Arizona State University, Tempe, AZ 85287-3606, USA
Abstract:This study examines the influences of alternative work arrangements (AWAs), subordinate gender, and supervisor attitudes and beliefs regarding AWAs on performance evaluation judgments in public accounting. One hundred and forty-two experienced professionals from two US Big Four firms evaluated a hypothetical subordinate’s performance in an experimental setting. Results indicated that subordinate gender and AWA participation were significantly related to supervisors’ perceptions of the subordinate’s career success. We also found that individual differences in supervisors’ attitudes and beliefs regarding AWAs were systematically related to their performance evaluation judgments, and indicate that cultural support for AWAs is not uniform among experienced Big Four professionals. Further, the association between these attitudes and beliefs and performance evaluation judgments are consistent with an organizational justice interpretation of AWA use. Implications of these results for the Big Four’s work-life balance initiatives in the US are discussed.
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