Adoption of remote work: implications for tax practitioners
DOI:
https://doi.org/10.15587/2706-5448.2023.284026Keywords:
tax practitioners, remote work, flexible working environment, family conflicts, privacy, skills, technologyAbstract
The object of the study is the remote work. The prevalence of remote work has increased, bringing a dual effect for businesses and employees. On the other hand, it has the potential to blur boundaries between family and work responsibilities which can lead to family conflicts. The study investigated the challenges and opportunities of remote work for tax practitioners in South Africa. Drawing from a qualitative research approach, a purposive sampling technique was used to select the participant. The participants were selected based on their lived experience of remote working. The sample for the study comprised fifteen Tax practitioners from eThekwini municipality in KwaZulu-Natal. The study adopted semi-structured telephone interviews as a data collection tool, interviews were recorded, transcribed verbatim and coded, while thematic analysis was used to analyze the data. The study revealed that remote work saved Tax practitioners time on travelling to and from work, travel costs and offered a flexible work environment. In addition, privacy, family conflicts, overwork, access to digital devices and lack of digital skills were found to be the main challenges experienced by practitioners working remotely. From the findings, it’s clear that remote work is influenced by invisible and visible factors that affect productivity. Therefore, the systems in remote work should provide a conducive environment that will buffer the factors mentioned in remote work to exploit the opportunities presented by remote work. The study recommends that employers develop new policies that will allow employees to work remotely in an optimised way.
References
- Popovici, V., Popovici, A. L. (2020). Remote work revolution: Current opportunities and challenges for organizations. Ovidius University Annals, Economic Sciences Series, 20, 468–472.
- Kylili, A., Afxentiou, N., Georgiou, L., Panteli, C., Morsink-Georgalli, P.-Z., Panayidou, A. et al. (2020). The role of Remote Working in smart cities: lessons learnt from COVID-19 pandemic. Energy Sources, Part A: Recovery, Utilization, and Environmental Effects, 1–16. doi: https://doi.org/10.1080/15567036.2020.1831108
- Felstead, A., Henseke, G. (2017). Assessing the growth of remote working and its consequences for effort, well-being and work-life balance. New Technology, Work and Employment, 32 (3), 195–212. doi: https://doi.org/10.1111/ntwe.12097
- Mannering, J. S., Mokhtarian, P. L. (1995). Modeling the choice of telecommuting frequency in California: An exploratory analysis. Technological Forecasting and Social Change, 49 (1), 49–73. doi: https://doi.org/10.1016/0040-1625(95)00005-u
- Kicheva, T. (2021). Opportunities and Challenges of Remote Work. Izvestiya Journal of the University of Economics – Varna, 65 (2), 145–160. doi: https://doi.org/10.36997/ijuev2021.65.2.145
- Morrison-Smith, S., Ruiz, J. (2020). Challenges and barriers in virtual teams: a literature review. SN Applied Sciences, 2 (6). doi: https://doi.org/10.1007/s42452-020-2801-5
- Wang, B., Liu, Y., Qian, J., Parker, S. K. (2020). Achieving Effective Remote Working During the COVID‐19 Pandemic: A Work Design Perspective. Applied Psychology, 70 (1), 16–59. doi: https://doi.org/10.1111/apps.12290
- Al-Habaibeh, A., Watkins, M., Waried, K., Javareshk, M. B. (2021). Challenges and opportunities of remotely working from home during Covid-19 pandemic. Global Transitions, 3, 99–108. doi: https://doi.org/10.1016/j.glt.2021.11.001
- Babapour Chafi, M., Hultberg, A., Bozic Yams, N. (2021). Post-Pandemic Office Work: Perceived Challenges and Opportunities for a Sustainable Work Environment. Sustainability, 14 (1), 294. doi: https://doi.org/10.3390/su14010294
- Nadrian, H., Taghdisi, M. H., Pouyesh, K., Khazaee-Pool, M., Babazadeh, T. (2019). «I am sick and tired of this congestion»: Perceptions of Sanandaj inhabitants on the family mental health impacts of urban traffic jam. Journal of Transport & Health, 14, 100587. doi: https://doi.org/10.1016/j.jth.2019.100587
- Gabriel, A. S., Arena, D. F., Calderwood, C., Campbell, J. T., Chawla, N., Corwin, E. S. et al. (2022). Building Thriving Workforces from the Top Down: A Call and Research Agenda for Organizations to Proactively Support Employee Well-Being*. Research in Personnel and Human Resources Management, 205–272. doi: https://doi.org/10.1108/s0742-730120220000040007
- Klusmann, U., Aldrup, K., Schmidt, J., Lüdtke, O. (2020). Is emotional exhaustion only the result of work experiences? A diary study on daily hassles and uplifts in different life domains. Anxiety, Stress, & Coping, 34 (2), 173–190. doi: https://doi.org/10.1080/10615806.2020.1845430
- Lanfranchi, D., Grassi, L. (2021). Examining insurance companies’ use of technology for innovation. The Geneva Papers on Risk and Insurance – Issues and Practice, 47 (3), 520–537. doi: https://doi.org/10.1057/s41288-021-00258-y
- Matthewman, S., Huppatz, K. (2020). A sociology of Covid-19. Journal of Sociology, 56 (4), 675–683. doi: https://doi.org/10.1177/1440783320939416
- Franklin, J. B. (2021). How COVID-19 is impacting home, auto insurance payments. Available at: https://www.bankrate.com/insurance/coronavirus-and-insurance-payments/
- Anderson, D., Kelliher, C. (2020). Enforced remote working and the work-life interface during lockdown. Gender in Management: An International Journal, 35 (7/8), 677–683. doi: https://doi.org/10.1108/gm-07-2020-0224
- Afdillah, D., Rachmawati, R. (2021). The effect of teleworking implementation on work engagement: Job resources as a mediator. Contemporary Research on Business and Management. CRC Press, 109–112. doi: https://doi.org/10.1201/9781003196013-27
- Thulin, E., Vilhelmson, B., Johansson, M. (2019). New Telework, Time Pressure, and Time Use Control in Everyday Life. Sustainability, 11 (11), 3067. doi: https://doi.org/10.3390/su11113067
- Schall, M. C., Chen, P. (2021). Evidence-Based Strategies for Improving Occupational Safety and Health Among Teleworkers During and After the Coronavirus Pandemic. Human Factors: The Journal of the Human Factors and Ergonomics Society, 64 (8), 1404–1411. doi: https://doi.org/10.1177/0018720820984583
- Felstead, A., Henseke, G. (2017). Assessing the growth of remote working and its consequences for effort, well-being and work-life balance. New Technology, Work and Employment, 32 (3), 195–212. doi: https://doi.org/10.1111/ntwe.12097
- Parker, S. K., Grote, G. (2020). Automation, Algorithms, and Beyond: Why Work Design Matters More Than Ever in a Digital World. Applied Psychology, 71 (4), 1171–1204. doi: https://doi.org/10.1111/apps.12241
- Palumbo, R. (2020). Let me go to the office! An investigation into the side effects of working from home on work-life balance. International Journal of Public Sector Management, 33 (6/7), 771–790. doi: https://doi.org/10.1108/ijpsm-06-2020-0150
- Aguilera, A., Lethiais, V., Rallet, A., Proulhac, L. (2016). Home-based telework in France: Characteristics, barriers and perspectives. Transportation Research Part A: Policy and Practice, 92, 1–11. doi: https://doi.org/10.1016/j.tra.2016.06.021
- Newbold, J. W., Rudnicka, A., Cook, D., Cecchinato, M. E., Gould, S. J. J., Cox, A. L. (2021). The new normals of work: a framework for understanding responses to disruptions created by new futures of work. Human–Computer Interaction, 37 (6), 508–531. doi: https://doi.org/10.1080/07370024.2021.1982391
- Häggblom, S. (2020). A rapid shift to remote work during Covid-19 The role of leader and the factors affecting the superior-subordinate relationship in remote work. Available at: https://osuva.uwasa.fi/handle/10024/11676
- «Modern Bank Heists» Threat Report from VMware Carbon Black Finds Dramatic Increase in Cyberattacks Against Financial Institutions Amid COVID-19 (2020). VMware. Available at: https://news.vmware.com/releases/modern-bank-heists-threat-report-from-vmware-carbon-black-finds-dramatic-increase-in-cyberattacks-against-financial-institutions-amid-covid-19 Last accessed: 14.08.2022
- Agrafiotis, I., Nurse, J. R. C., Goldsmith, M., Creese, S., Upton, D. (2018). A taxonomy of cyber-harms: Defining the impacts of cyber-attacks and understanding how they propagate. Journal of Cybersecurity, 4 (1). doi: https://doi.org/10.1093/cybsec/tyy006
- Graham, L. (2021). Maximising protection in an era of remote working. Computer Fraud & Security, 2021 (3), 16–17. doi: https://doi.org/10.1016/s1361-3723(21)00031-2
- Cousins, K., Robey, D. (2015). Managing work-life boundaries with mobile technologies. Information Technology & People, 28 (1), 34–71. doi: https://doi.org/10.1108/itp-08-2013-0155
- Buckley, B., Dion, M. (2021). Securing a Remote Workforce. CPM-Capstone, University of New Hampshire.
- Golden, T. D., Veiga, J. F. (2005). The Impact of Extent of Telecommuting on Job Satisfaction: Resolving Inconsistent Findings. Journal of Management, 31 (2), 301–318. doi: https://doi.org/10.1177/0149206304271768
- Perry, S. J., Rubino, C., Hunter, E. M. (2018). Stress in remote work: two studies testing the Demand-Control-Person model. European Journal of Work and Organizational Psychology, 27 (5), 577–593. doi: https://doi.org/10.1080/1359432x.2018.1487402
- Mukanzi, C. M., Senaji, T. A. (2017). Work–Family Conflict and Employee Commitment: The Moderating Effect of Perceived Managerial Support. SAGE Open, 7 (3). doi: https://doi.org/10.1177/2158244017725794
- Dechawatanapaisal, D. (2018). Nurses' turnover intention: The impact of leader‐member exchange, organizational identification and job embeddedness. Journal of Advanced Nursing, 74 (6), 1380–1391. doi: https://doi.org/10.1111/jan.13552
- Allen, T. D., Golden, T. D., Shockley, K. M. (2015). How Effective Is Telecommuting? Assessing the Status of Our Scientific Findings. Psychological Science in the Public Interest, 16 (2), 40–68. doi: https://doi.org/10.1177/1529100615593273
- van der Lippe, T., Lippényi, Z. (2018). Beyond Formal Access: Organizational Context, Working From Home, and Work–Family Conflict of Men and Women in European Workplaces. Social Indicators Research, 151 (2), 383–402. doi: https://doi.org/10.1007/s11205-018-1993-1
- Eddleston, K. A., Mulki, J. (2015). Toward Understanding Remote Workers’ Management of Work–Family Boundaries: The Complexity of Workplace Embeddedness. Group & Organization Management, 42 (3), 346–387. doi: https://doi.org/10.1177/1059601115619548
- Creswell, J. W., Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
- Bell, E., Bryman, A., Harley, B. (2022). Business research methods. Oxford university press, 696.
- Gray, P. S., Williamson, J. B., Karp, D. A., Dalphin, J. R. (2007). The research imagination: An introduction to qualitative and quantitative methods. Cambridge University Press. doi: https://doi.org/10.1017/cbo9780511819391
- Jakubowski, T. D., Sitko-Dominik, M. M. (2021). Teachers’ mental health during the first two waves of the COVID-19 pandemic in Poland. PLOS ONE, 16 (9), e0257252. doi: https://doi.org/10.1371/journal.pone.0257252
- Lorenz, O., Goerke, L. (2015). Commuting and Sickness Absence. VfS Annual Conference 2015 (Muenster): Economic Development-Theory and Policy (No. 113173). Verein für Socialpolitik/German Economic Association.
- Zhu, J., Fan, Y. (2018). Daily travel behavior and emotional well-being: Effects of trip mode, duration, purpose, and companionship. Transportation Research Part A: Policy and Practice, 118, 360–373. doi: https://doi.org/10.1016/j.tra.2018.09.019
- Kim, S.-N., Choo, S., Mokhtarian, P. L. (2015). Home-based telecommuting and intra-household interactions in work and non-work travel: A seemingly unrelated censored regression approach. Transportation Research Part A: Policy and Practice, 80, 197–214. doi: https://doi.org/10.1016/j.tra.2015.07.018
- De Abreu e Silva, J., Melo, P. C. (2018). Home telework, travel behavior, and land-use patterns: A path analysis of British single-worker households. Journal of Transport and Land Use, 11 (1), 419–441. doi: https://doi.org/10.5198/jtlu.2018.1134
- Kim, S.-N. (2016). Two traditional questions on the relationships between telecommuting, job and residential location, and household travel: revisited using a path analysis. The Annals of Regional Science, 56 (2), 537–563. doi: https://doi.org/10.1007/s00168-016-0755-8
- Goerke, L., Lorenz, O. (2017). Commuting and Sickness Absence (No. 11183). Institute of Labor Economics (IZA), 1–35. doi: https://doi.org/10.2139/ssrn.3081417
- Kalliath, P., Chan, X. W., Kalliath, T. (2020). Keeping Work and Family Separate: A Serial Mediation Analysis of Social Workers’ Work–Family Segmentation, Work–Family Enrichment and Job Performance in Australia. The British Journal of Social Work, 52 (1), 236–255. doi: https://doi.org/10.1093/bjsw/bcaa233
- Belzunegui-Eraso, A., Erro-Garcés, A. (2020). Teleworking in the Context of the Covid-19 Crisis. Sustainability, 12 (9), 3662. doi: https://doi.org/10.3390/su12093662
- Pinola, M. (2020). The 7 biggest remote work challenges (and how to overcome them). Available at: https://zapier.com/blog/remote-work-challenges/
- Ajunwa, I., Crawford, K., Schultz, J. (2017). Limitless worker surveillance. California Law Review, 735–776. doi: https://dx.doi.org/10.15779/Z38BR8MF94
- Tsvangirai, F. P., Chinyamurindi, W. T. (2019). The moderating effect of employee motivation on workplace surveillance and employee engagement amongst employees at the Zimbabwe Revenue Authority. SA Journal of Human Resource Management, 17. doi: https://doi.org/10.4102/sajhrm.v17i0.1106
- Kolesnichenko, E. A., Radyukova, Y. Y., Pakhomov, N. N. (2018). The Role and Importance of Knowledge Economy as a Platform for Formation of Industry 4.0. Studies in Systems, Decision and Control, 73–82. doi: https://doi.org/10.1007/978-3-319-94310-7_7
- Kuscu, M., Arslan, H. (2016). Virtual Leadership at Distance Education Teams. Turkish Online Journal of Distance Education, 17 (3), 136–156. doi: https://doi.org/10.17718/tojde.79230
- Bartolomé, J., Garaizar, P., Larrucea, X. (2021). A Pragmatic Approach for Evaluating and Accrediting Digital Competence of Digital Profiles: A Case Study of Entrepreneurs and Remote Workers. Technology, Knowledge and Learning, 27 (3), 843–878. doi: https://doi.org/10.1007/s10758-021-09516-3
- Piszczek, M. M. (2016). Boundary control and controlled boundaries: Organizational expectations for technology use at the work-family interface. Journal of Organizational Behavior, 38 (4), 592–611. doi: https://doi.org/10.1002/job.2153
- Eddleston, K. A., Mulki, J. (2015). Toward Understanding Remote Workers’ Management of Work–Family Boundaries: The Complexity of Workplace Embeddedness. Group & Organization Management, 42 (3), 346–387. doi: https://doi.org/10.1177/1059601115619548
- Park, Y., Fritz, C., Jex, S. M. (2015). Daily Cyber Incivility and Distress: The Moderating Roles of Resources at Work and Home. Journal of Management, 44 (7), 2535–2557. doi: https://doi.org/10.1177/0149206315576796
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Alexander Markey Oluka, Abdulla Kader
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.