The effect of remote work flexibility on employee productivity as mediated by employee satisfaction in PRC-accredited small and medium-sized public accounting firms in the Philippines

• Main Authors: Amoñgol, Camile Angela Visaya, Lee, Novem Grace Pelias, Tajonera, Justine Nicole Yoma, Vidallo, Margarita Ellaine Villareal
• Format: text
• Language: English
• Published: Animo Repository 2023
• Subjects: Telecommuting; Industrial productivity; Job satisfaction; Accounting; Business; Performance Management
• Online Access: https://animorepository.dlsu.edu.ph/etdb_acc/96; https://animorepository.dlsu.edu.ph/context/etdb_acc/article/1129/viewcontent/The_effect_of_remote_work_flexibility_on_employee_productivity_as.pdf
• Institution: De La Salle University

Having gone through an abrupt change after COVID-19 hit the world, companies needed to adapt to the new normal. Face-to-face interactions were hampered as a result, and remote work flexibility was reintroduced into the workplace. Although remote work is not a novel concept for most businesses, the auditing and accounting industry requires a set of practices that must be completed in person in order to limit risks and ensure audit quality. To address this issue, a quantitative research approach was used, utilizing Partial Least Squares-Structural Equation Modeling (PLS-SEM) to determine the effect of remote work flexibility on (1) workplace flexibility, (2) work time flexibility, and (3) infrastructure flexibility; to assess the effect of remote work flexibility on employee productivity, employee satisfaction as a mediator; and to evaluate the effect of employee satisfaction on employee productivity in the context of remote work, among PRC-accredited small to medium-sized public accounting firms in the Philippines. The data collected from 77 respondents was entered into the R software and it was discovered through statistical analysis that all of its antecedents have a significant effect on remote work flexibility; however, there is insufficient evidence to suggest that remote work flexibility has a significant effect on employee satisfaction and employee productivity. Additionally, employee satisfaction has a significant positive effect on employee productivity. These findings have far-reaching implications for a variety of stakeholders, including Philippine small and medium-sized public accounting firms, government and regulatory bodies, and future researchers.