Defining a conceptual framework for telework and an agenda for research in accounting and finance

The past three decades have seen volumes of research published that report on various examinations of the issues concerning telework practices. However, much of this research has merely examined the advantages and disadvantages of telework without adopting a broader research perspective to examine the deeper issues and roles played by the various interest groups affected. Over the same period, the incidence of telework in the accounting and financial services sectors has increased significantly. The motivation for this paper is twofold. Our first objective is to develop an overarching conceptual model capable of informing both researcher and practitioner communities about telework. Our second objective is to illustrate how the framework can be used to identify important aspects concerning existing gaps in knowledge about telework adoption by accounting and financial services professionals.