NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 107 Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefits and Challenges in Helping Organise Post-Pandemic Work Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä Abstract Through an in-depth analysis of the benefits and challenges of full-time telecommuting expe- rienced by accountants during the COVID-19 pandemic, we strive to enhance understanding that will help an organisation work after the pandemic. The empirical data of this qualitative case study consist of seven interviews with professional accountants (bookkeepers) in one Finnish accounting group. All of the interviewed accountants had none or little previous ex- perience with telecommuting. Based on the content analysis of the interviews, accountants’ experiences of telecommuting appeared to be partly equal to each other and the literature and partly different due to the perceived challenges of work and a person’s characteristics, es- pecially the need for communication. This study deepens understanding of the importance of considering individuals’ perceptions and experiences of pandemic time telecommuting when reorganising work after the pandemic. Keywords: COVID-19, telecommuting, accounting firm, accountant, bookkeeper, case study Eeva-Mari Ihantola is an University Lecturer of Accounting at Tampere University, Finland. Timo Hyvönen is a Professor of Accounting at Tampere University, Finland. Niina Koivunen is an Associate Professor of Human Resource Management at the University of Vaasa, Finland. Arttu Äijälä is an Audit Senior at Deloitte, Finland. NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 108 1. Introduction The COVID-19 pandemic, which began in the spring of 2020, drastically and rapidly changed organisations’ working methods (Milasi et al., 2021; Smith et al., 2022). To avoid human contact and control the spread of the disease, many office workers were forced to telecommute (i.e., work from home, making use of the internet, email, and the telephone). The pandemic had a major impact, especially on the organisation of expert work traditionally done in offices and, thus, the work of accounting professionals (Breaz et al., 2022; Papadopoulou & Papadopoulou, 2020; Parker, 2020; Syrek et al., 2022). While telecommuting has become increasingly common since the 2000s, in 2019, only 11% of workers in EU-27 countries worked at home occasionally and only 3.2% worked at home as a common practice (Sostero et al., 2020, 8). During the COVID-19 pandemic, telecommuting increased considerably, with almost 60% of Finnish office workers working remotely (Sostero et al., 2020, 22). According to Eurofound (2020, 33), about one-third of Finns worked at home, with another one-third in the workplace; less than one-fifth worked partly at home and partly in the workplace and one-fifth worked in varying places other than at home or in the office. According to a study commissioned by the Finnish Institute of Occupational Health, Finnish employers employing more than 10 people have, on average, been satisfied with tele- commuting. The research data were collected in late autumn 2021 from 1,478 managers from different types and levels of organisations. Most Finnish companies and public entities that telecommuted during the COVID-19 pandemic intend to use telecommuting in the future and delegate decision-making to teams or individual employees. Thus, remote work during the COVID-19 pandemic appears to have strengthened the trust between management and staff (Selander et al., 2022, 21). Moreover, the digital capabilities of organisations and staff have improved under duress (Breaz et al., 2022, 282) and, apparently, there is no return to the old normal. Telecommuting is here to stay, and hybrid work, a working model in which employees work partly in the office and remotely, will increase (Parker 2020, 1952; Syrek et al. 2022, 30–31). In pre-pandemic studies telecommuting opportunities have almost always been voluntary employer-provided benefits (Syrek et al., 2022, 30). For example, an employee has been offered the possibility to remote work from time to time if she or he so wishes, whereas transfer to remote work was compulsory due to the COVID-19 pandemic. In this study, the “telecommut- ing laboratory” created by the pandemic provides an unprecedented opportunity to study the effects of working in a situation in which those who traditionally work in an office had to abruptly switch to working remotely (cf. Díaz-Soloaga & Díaz-Soloaga. 2023; EDP Stories, 2020). The context provided by the accounting firm is well suited to the study of telecommut- ing (cf. Asatiani & Penttinen, 2019). The data were collected via interviews with accounting firm professionals (bookkeepers) regarding their experiences while telecommuting during the COVID-19 pandemic. The interviewed accountants have done their routine work (day-to-day bookkeeping, preparing the financial statements and drawing up tax returns) electronically even before the pandemic, which means that the transition to teleworking did not affect their job description nor job content but the place and organisation of the work. Examining the prerequisites for the successful organisation of post-pandemic work is im- portant (cf. Rinaldi, 2022, 22). This qualitative case study aims to deepen the understanding of the factors associated with the success of organisation of telecommuting. The research ques- tions are as follows: NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 109 1. How did accountants experience forced telecommuting during the pandemic? 2. How can the understanding gained be utilised to plan the organisation of post-pandemic work? This paper is organised as follows: the next section contains the literature review, the third section describes this study’s research data and methods, the fourth section presents the data analysis, and this paper ends with a discussion and conclusions. 2. Literature Review The concept of telecommuting in the scientific literature was first used by Nilles (1975) to de- fine ways to reduce the costs of travelling between work and home in the aftermath of the oil crisis. Also, the terms ‘telework’ and ‘remote work’ have been used in the literature. In reality, the terms ‘telecommuting’ and ‘telework’ mean the same in today’s workplace and can be used interchangeably: “They are both terms for the practice of working from home or off-site, mak- ing use of the Internet, email, chat and phone to perform duties that once were carried out only in an office environment. The term ‘remote workers’ has come to mean the same thing” (Uy, 2021). Therefore, we decided to systematically use either the concept of telecommuting or remote work in this paper. As early as the 1980s, Toffler (1981) predicted that telecommuting would become more common. However, although telecommuting has been discussed for more than 40 years, it has not increased as rapidly as technological advances could have allowed. Large-scale telecom- muting, which is not limited in terms of time, place, communication technology or informa- tion use (Contreras et al., 2020, 1), has been possible since the 1990s as the Internet and home computers have become widespread. From the perspective of financial accounting in Finland development of information tech- nology, the Internet and other data transfer innovations and the Finnish electronic methods permissive accounting legislation (Accounting Act; KPL 1336/1997) have made it possible to move towards electronic accounting since the 1990s and early 2000s. Possibilities to transfer information and payments between firms, banks and public authorities, online tax account- ing, e-invoicing, electronic financial statements and automated financial reporting form the basis for electronic financial accounting and also a more convenient opportunity to outsource financial accounting to an external service provider. (Jaatinen, 2009; Hyvönen et al., 2015; Jaa- tinen et al., 2021; Hyvönen et al., 2022.) Electronic financial accounting has also created an opportunity for accountants to work remotely regardless of their location. It is foretold that automation, robotics and artificial intelligence are going to change the bookkeepers’ job description significantly. Bookkeeper’s routine tasks for which most of the working time has traditionally been used can be automated. Receipts can mainly be gener- ated automatically based on electronic transactions and invoices. Interface and subaccount reconciliations can also be automated with interface tools and robotics. Advanced analytics can enhance checks and artificial intelligence can generate accruals automatically. The task re- mains, for example, to define and develop processes and data flows, to utilise the information generated, to monitor changing regulations, to analyse deviations and to attend the custom- ers. (Kaarlejärvi & Salminen, 2018; see also Moll & Yigitbasioglu, 2019; Türegün, 2019; Jaatinen et al., 2021; Taib et al., 2022.) The benefits and challenges of telecommuting for society, organisations and employees NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 110 have been studied extensively (Duxbury & Higgins, 2002; Contreras et al., 2020). At the social level, broad social dimensions have been studied, such as the institutional structures of employment and contract procedures, regional policies and environmental impacts. The level of organisation includes an employer’s interests in work decentralisation, for example, to meet stakeholders’ needs or to reduce costs. The staff-oriented level looks at ways to facilitate workers’ lives, for example, how to integrate work and private life. (Ojala, 2009, 94.) In this article, we do not examine the social impact of telecom- muting. However, there is a fair consensus among the scientific community on the social benefits and disadvantages of telecommuting (Duxbury & Higgins, 2002, 168–180). Table 1. Examples of the benefits and challenges of telecommuting identified in the research literature VIEWPOINT RESEARCH FINDINGS SOURCE Benefits for an Individual no need to commute, better management of work and family obligations, reduced work-related costs, positive effects on family life, access to local community activities, flexible working hours, better work environment (no interruptions, and greater autonomy), better control over one’s time, increa- sed productivity and efficiency Pinsonneault & Boisvert (2001); Duxbury & Hig- gins (2002) telecommuting during the pandemic had a positive impact on work–family balance and productivity; telecommuting was quickly adapted Mihai et al. (2020) better work performance and higher productivity, less work–family imba- lance with an improved family atmosphere, reduced stress (lack of imme- diate supervision and less formal work atmosphere), less desire to change jobs, no commuting (saving money and time), more flexibility for handling family matters (work can be done anywhere and anytime), freedom to schedule work, opportunity to harmonise personal and work responsibilities, better working opportunities for people with disabilities, the possibility of creating one’s own work rhythm, reduction in interruptions caused by other employees, reduced absenteeism, greater commitment to an organisation, improved job satisfaction, well-being, quality of life and happiness Contreras et al. (2020) NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 111 Challenges for an Individual professional and social isolation, a feeling of loneliness, poor sense of organisational belonging, increased overtime, mixing of work and home life, increased tension and conflicts in the workplace, costs of setting up a home office, slowing down career development Pinsonneault & Boisvert (2001); Duxbury & Hig- gins (2002) decrease in communication between different departments of an organisa- tion Pinsonneault & Boisvert (2001) interruptions at home caused by family members or other disturbances Greer & Payne (2014) problems caused by professional isolation in mentoring, learning new things, supporting colleagues, spreading tacit knowledge and informal cooperation Sostero et al. (2020) social isolation Eurofound (2020) isolation during the pandemic made it difficult to adapt to telecommuting, conflicts between working life and family life, space and noise problems at home, increased stress Breaz et al. (2022) telecommuting during the pandemic increased stress and exhaustion Mihai et al. (2020); longer-term social isolation leads to separation from a work environment and diminished performance, decreased motivation, increased desire to change jobs, more work–family conflict and stress, reduced learning benefits, requires good organisational ability, suitable only for self-directed people who succeed in allocating time, may cause hostility if career advan- cement is perceived to be hampered due to invisibility Contreras et al. (2020) telecommuting increased accountants’ time spent on tasks, weakened com- munication with clients, increased work-related stress, reduced income Papadopoulou, & Papa- dopoulou (2020) forced telecommuting during the pandemic affected people’s work-related well-being differently depending on, for example, gender, age, and duration of a telecommuting period, fulfilling different roles simultaneously, develo- ping new routines and managing boundaries between life domains were challenges during the pandemic Syrek et al. (2022) during the pandemic, telecommuting accountants’ role stress, burnout and turnover intentions increased, especially in domestic and midsize firms Bakarich et al. (2022) Benefits for an Organisation increased productivity, lower facility costs, reduced absenteeism (increased job satisfaction, working while sick), ability to hire and retain skilled staff, increased employee motivation, more efficient use of time, organisational flexibility (virtual teams), flexibility of working hours (a lower threshold for overtime), increased resilience to exceptional conditions, improved custo- mer service (better accessibility), flexible scheduling, potential tax incentives and fulfilment of legislative obligations (e.g. climate change regulations) Duxbury & Higgins (2002); Pinsonneault & Boisvert (2001) more versatile use of information systems Pinsonneault & Boisvert (2001) improved productivity is linked to increased job flexibility and time saved from commuting Breaz et al. (2022) increased productivity: increased work minutes (fewer breaks and sick- ness-related absences), increased efficiency (a calm work environment), better job satisfaction, lower turnover, lower office expenses, productivity is at its best when everyone can work in such a place (in office or remotely), where he or she is most motivated Bloom et al. (2015) improvement of an organisation’s image (a responsible company takes care of the environment); access to specialists regardless of geographical location, giving greater opportunities to find creative solutions in a complex, global work environment; digitalisation, new communication tools, better access to information, and increased speed and efficiency and improved standardisation processes Contreras et al. (2020) NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 112 Challenges for an Organisation difficulties in supervising employees, conflicts between in-office and telecommuting workers, compromised information security, high cost of technology-related infrastructure, reimbursement of costs for telecommuters to set up a home office, difficulties in arranging appointments, difficulties in exploiting synergies Duxbury & Higgins (2002); Pinsonneault & Boisvert (2001) supervisors’ fear of diminished performance (lack of confidence), risk of an overflow of information (e-mails, etc.), poor social relations and distancing employees from an organisation, poor responsibility in teams, inadequate technological skills, the inability of staff to influence changes, risk of worker exploitation (work and information load, interference in an employee’s personal life), use of control mechanisms as a counterbalance to autonomy may lead to an increase in work intensiveness and greater sacrifices than in-office work Contreras et al. (2020) during telecommuting, employees’ unwillingness and fear of the use of IT and their addiction to smartphones weaken their performance Prodanova & Kocarev (2021) accountants’ clients did not have the necessary tools to allow them to tele- commute, which hampered accountants’ work Papadopoulou, & Papa- dopoulou (2020) Examples of the numerous benefits and challenges of telecommuting identified in the research literature for both the individual and an organisation are shown in Table 1. Telecommuting has been found to have positive effects, particularly on productivity, efficiency, flexibility and work/ family life balance, as noted by Pinsonneault and Boisvert (2001), Duxbury and Higgins (2002) and Contreras et al. (2020) in their extensive literature analyses. Mihai et al. (2020) reported similar findings during the COVID-19 pandemic. Bloom et al. (2015) stressed that productivity is at its best when everyone can work where they feel most motivated. According to many studies, social isolation is a particular challenge in telecommuting (Pinsonneault & Boisvert, 2001; Duxbury & Higgins, 2002; Contreras et al., 2020; Eurofound, 2020; Sostero et al., 2020). Long-term telecommuting can result in alienation from a working environment and, thus, decrease motivation and work performance (Contreras et al., 2020, 3–4). Contreras et al. (2020, 4) highlighted the lack of trust between supervisors and their sub- ordinates as well as ethical dilemmas, such as exploiting staff by burdening them with extra jobs and a flood of information or using various additional control mechanisms to counter- balance autonomy. In their studies on accounting professionals, Bakarich et al. (2021, 2022) and Mihai et al. (2020) highlighted the stress/exhaustion-enhancing effect of pandemic-time telecommuting. To prevent social isolation and strengthen community spirit, action is required from both supervisors and their telecommuting subordinates. Based on a survey by Staples (2001), em- ployees and supervisors consider communication the most important aspect of remote work. The benefits of advanced communication technology vary depending on whether a person values face-to-face or electronic communication (Boell et al., 2016, 124–125). Sull et al. (2020) explored the means used by HR managers to support telecommuting. Nearly half of the respondents cited regular, clear communication and adequate technology as the main means of supporting telecommuting. The other four means were supporting employ- ees’ mental and psychological well-being, helping telecommuting employees remain engaged and productive, helping manage conflicts between telecommuting and private life and not losing strategic priorities (cf. Prodanova & Kocarev, 2021). It is important for managers to emphasise team cohesion (Haapakoski et al., 2020, 72–74) and ensure that an organisation’s shared values and objectives are in all employees’ minds (Sta- ples, 2001; Contreras et al., 2020, 7–8). Virtual team leaders should be highly skilled in verbal NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 113 communication to avoid misunderstandings and feelings of isolation and to motivate team members (Contreras et al., 2020, 8). To activate telecommuters, there is also a need for mutually agreed, clear rules for remote meetings, cooperation, information sharing and consideration for everyone (Haapakoski et al., 2020, 173–174). According to Microsoft (2021, 8), in 2020, 50% of Teams users replied to messages in less than five minutes. In Greer and Payne’s (2014) sur- vey, the importance of reachability was also highlighted by remote employees of large audit organisations. To prevent social isolation, a remote worker must have adequate information technology skills and skills to get help and information (Staples, 2001). When working at home, investing in working ergonomics (i.e., working position, lighting and sound exposure) is important to avoid stress and burnout (Greer & Payne, 2014; Haapa- koski et al., 2020; Paul et al., 2020). An employer should support the ergonomics of working from home (Contreras et al., 2020, 7). The importance of breaks in ensuring mental well-being has been highlighted in several studies (Peters & Wildenbeest, 2012; Bloom et al., 2015; Haapa- koski et al., 2020; Paul et al., 2020). A remote worker should have self-control skills, self-disci- pline and self-awareness to prioritise, organise and pause his or her work without supervision (Pinsonneault & Boisvert, 2001; Haapakoski et al., 2020). The ability to move mentally between work and leisure is also important for coping (Greer & Payne, 2014). Planning a working day (Duxbury & Higgins, 2002; Greer & Payne, 2014; Paul et al., 2020) and various ways of distanc- ing oneself from work (e.g., closing the home office door, or putting away work-related equip- ment after the workday is finished) (Paul et al., 2020) help to disconnect oneself from work after the workday. Boell et al. (2016, 115) found that the research literature emphasises both the positive and negative effects of telecommuting. It is particularly contradictory that telecommuting has been found to improve work–home balance on the one hand and cause work–life conflicts on the other (Greer & Payne, 2014; Contreras et al., 2020). Researchers have also cited as a par- adox that it is unclear whether telecommuting reduces or increases interruptions (Duxbury & Higgins, 2002; Greer &Payne, 2014) and whether telecommuting is, thus, more efficient or not. As reasons for these paradoxes, Boell et al. (2016, 117) cited the different definitions of telecommuting, the different utilisations of technology for remote work and some other issues the studies had not considered. Boell et al. (2016) argued that it is futile to try to find an answer to whether telecommuting is fundamentally good or bad because first, telecommuting is not perceived as unequivocally positive or negative, even at the individual-worker level, but individuals’ opinions may vary daily. Second, the nature and diversity of a particular work influence whether the work is suit- able for telecommuting. In principle, work requiring concentration is easier to do remotely, while work requiring cooperation, such as decision-making and planning, is easier to do face- to-face. Third, the benefits of information technology vary in different jobs, and attitudes to- wards information technology (IT) vary depending on an employee and organisation. Boell et al. (2016, 128) pointed out that the study of telecommuting should pay particular attention to the diversity of work, the experiences of individuals doing different work tasks and the use of IT at work. The problem with research findings on the benefits and challenges of telecommuting is that it has been studied at a general level, lumping together distinctive organisations, sec- tors and forms of telecommuting. Research results are often average and thus fade away the differences arising from different organisations and jobs. Also, studies have often defined telecommuters as individuals doing only partial telecommuting. The rapid development of NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 114 information technology must also be considered when evaluating the results of studies con- ducted at different times. However, perhaps the greatest shortcoming in the pre-COVID-19 pandemic research literature is that telecommuting opportunities have almost always been voluntary employer-provided benefits, whereas transfer to remote work was compulsory due to the COVID-19 pandemic (Syrek et al., 2022, 30). The contribution of this study to the previous research literature is an opportunity to examine forced telecommuting in “the telecommuting laboratory” made up of the accounting firm in which all interviewed accountants perform sim- ilar bookkeeping tasks. 3. Research Data and Methods The empirical data of this qualitative research were collected by interviewing seven accounting specialists (the shorter term ‘accountant’ is used here) from an accounting group company employing 150 people, consisting of offices all over Finland. The firm had already enabled tel- ecommuting before the pandemic, but most employees, including all interviewees, had done remote work occasionally or not at all before the COVID-19 pandemic. Due to the pandemic, employees switched to full-time telecommuting and faced a new challenge, which was the most important criterion for selecting interviewees. Semi-structured interviews (Eriksson & Kovalainen, 2008, 82) were conducted during the corona pandemic (January – March 2021) when accountants were working at home. A prerequisite for being selected as an interviewee was at least six months of experience in both office work and full-time telecommuting. The interviews were organised on a voluntary basis. Office A, of which there were four inter- viewees, was also the largest office in the Group. We also wanted to get interviews from smaller offices so that the material would not be limited to just one office. In addition, there were no more voluntary candidates for interviews from the largest office, so the material would have been too small without interviewees from the other three offices. Six of the seven accountants interviewed were female and one male, which is very similar to the gender distribution of bookkeepers working in Finnish accounting offices, 91 % female (Metsä-Tokila, 2019). Table 2 provides the background factors of the interviewees and the interviews. The names of the interviewees were changed to ensure anonymity but for ease of readability. Table 2. Background of the interviewees and the dates and durations of the interviews OFFICE GENDER WORK EXPERIENCE IN ACCOUNTING (YEARS) NUMBER OF CLIENTS TELECOMMUTING EXPERIENCE BEFORE THE PANDEMIC INTERVIEW DATE INTERVIEW DURATION (MINUTES) Jutta A female 10 20 minor 4.1.2021 55 Leena A female 14 10 minor 12.1.2021 83 Marjatta B female 17 7 minor 14.1.2021 30 Pauliina C female 14 30 none 19.1.2021 58 Silja D female 10 5 minor 20.1.2021 78 Roosa A female 7 11 minor 21.1.2021 70 Tero A male 2 10 minor 1.3.2021 57 The interviewed accountants have done day-to-day bookkeeping, prepared the financial state- ments and drawn up tax returns electronically even before the pandemic. Transition to tele- NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 115 commuting did not affect their job description nor job content but the place and organisation of the work. The accountants have their own clients and they work very independently. Their work does not regularly require face-to-face communication and can be organised in a digital environment where control is carried out through the results of the work not by controlling the performance of the work (cf. Duxbury & Higgins, 2002). Each office followed the Group’s common line of telecommuting during the pandemic. All the accountants moved from the office to home to telecommute. They had a computer as well as two screens, Internet connection, phone and access to Microsoft Office software, OneDrive, Outlook, Teams, and accounting software (Netvisor, Procountor, Fennoa). Working ergonomics everyone had to take care of her/himself. The possible contact problems related to the transition to remote work were corrected as soon as telecommuting started. The accountants communicate with colleagues, superiors and clients depending on the situation by phone, Teams or e-mail. In addition to routine bookkeeping work, experienced accountants prepared financial ap- plications and trade register declarations, provided advice on accounting and taxation, and resolved clients’ ad hoc specific assignments. The number of clients varied between five and 30 per accountant. The rather large range in the number of clients is because the time spent serving different clients varies greatly. One customer requires from half an hour to 70 hours of work time per month. Typically, it takes less time to serve customers with smaller business sizes, but the size is not the only factor affecting the workload. Workload is also affected by company type, line of business and how diversely a customer uses the accounting firm’s ser- vices. Some clients outsource many of their financial management affairs, while others do themselves everything except statutory accounting. Also, whether a customer purchases ac- counts payable and receivable services from an accounting firm affects the amount of work. When the accounting firm is responsible for the service, the accountant does not have to enter invoices manually, which saves working time. All interviews were carried out remotely via Teams. During the interviews, academic terms were avoided, as ambiguities and misunderstandings are one of the potential problem-points of the interview (Myers & Newman, 2007, 5). The interviews were recorded and transcribed ver- batim. The interviews lasted between 30 and 83 minutes, and the transcribed text accumulated about 60 pages in total. In accordance with data-based content analysis (Miles & Huberman, 1994), the transcribed interview material was drawn up with reduced expressions based on the original expressions, of which subcategories were compiled. A total of 58 reduced expressions were formed from the accountants’ experiences, of which 21 subcategories were compiled. In turn, nine upper classes were combined, three of which illustrate the perceived benefits of working remotely (see Table 3), three of the perceived challenges (see Table 4) and three accountants’ means to manage challenges (see Table 5). Also, differences and similarities were sought in the interview responses, based on which different types of accountants were found to be most suitable for remote, in-office or hybrid work. 4. Analysis of Empirical Data The data analysis was carried out as follows. In Section 4.1. we look at the benefits accountants felt telecommuting had brought to their work and personal lives. Section 4.2., on the other hand, addresses the perceived challenges of telecommuting. Section 4.3. examines account- ants’ ways of managing challenges. NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 116 4.1. Benefits of Telecommuting Table 3 specifies the benefits of telecommuting experienced by accountants. Remote work was perceived to improve work quality and productivity, increase flexibility and improve the work and home life compatibility. Table 3. Benefits of telecommuting experienced by accountants REDUCED EXPRESSIONS SUBCLASSES UPPER CLASSES UNIFYING CLASS Colleagues do not ask for help as often Reduced interruptions Improvements in work quality and productivity Benefits of telecommuting No surprise visits by clients No office environment distractions Ideas and insights at work Time to think more deeply about work-related matters Better working peace A lowered threshold for calling clients Improved communica- tion with clients Increased communication with clients Freedom to punctuate work with pauses Lightened work Increased work flexi- bility Overtime work is not as burdening Working outside office hours easier Possibility of taking care of forgotten/unfinished tasks after office hours Reduced stress Returning from vacation can be facilitated by reading and answering to emails while on holiday No need to dress and spruce up in the morning Increase in leisure Improved work and home life compatibility Time is saved when you do not have to commute More time for family Easier to take care of home-related respon- sibilitiesDoing household chores during breaks Easier to organise childcare No need to arrange for dog-care 4.1.1. Improvements in Work Quality and Productivity Reduced interruptions were seen as a benefit of telecommuting, which was perceived to have had a positive impact on work quality and productivity. Interruptions were reduced by the exclusion of face-to-face ad hoc calls for help from colleagues and customers’ surprise visits. NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 117 Especially during a busy period, customers’ unscheduled visits may interrupt an accountant’s work, in which case the work slows down due to interruption and resuming. Peaceful working conditions in a home office were perceived as enabling in-depth reasoning and development. In particular, an open-plan office, in addition to direct interruptions, includes smaller disrup- tions, calls from colleagues, the clicking of shoes and events on the street that impede concen- tration. However, differences between individuals arose, for example, when one accountant felt she could concentrate better when surrounded by people and voices. Accountants felt that the quality of customer service remained unchanged. Some of the interviewees even experienced increased and improved communication with clients. Calling a customer was easier thanks to a peaceful working environment and there was no need to worry about irritating colleagues with calls. Communication with customers was generally perceived to be adequate, but all of the respondents noted that there were significant differ- ences between customers. Typically, communication with large customers is at a better level, both quantitatively and qualitatively. Small customers need more face-to-face interactions. However, many customers communicate only electronically. With some clients, accountants felt that they had kept even better contact during the COVID-19 period than in the past. The means of understanding a customer and improving the customer relationship are, therefore, largely similar in the office. To foster a customer relationship, an accountant should be able to understand the customer’s situation, future expectations, needs and changes and communicate with him or her as successfully as possible. In telecommuting, an accountant must also be able to address the challenges i.e., lack of community spirit, unsuitability of home for telecommuting and conflicts between working hours and leisure (discussed further in Sec- tion 4.2), which indirectly affect the quality of customer service. If an accountant has problems with telecommuting, it will inevitably appear at some point in the work quality (i.e., meeting the customer’s expectations and needs). 4.1.2. Increased Work Flexibility Another benefit was increased work flexibility, which was perceived as reducing workload and work-related stress. This was due to the possibility of more freely planning and dividing a workday. Some, however, wanted to stick to tight working hours (even during telecommuting) and did not utilise the option to schedule working days flexibly. Remote work flexibility was also found to contribute to the reduction of work-related stress in three additional ways. First, attending to forgotten or unfinished tasks is possible dur- ing leisure time at home. Statutory deadlines for bookkeeping typically involve sanctions if a due date is exceeded. If the accountant forgets, for example, to forward a VAT return on the due date, the accounting firm is obligated to repay a default charge imposed on the client company. During telecommuting, one accountant found that her stress was reduced by an awareness of the possibility of correcting an error even after the end of the working day. Second, an employee may choose to relieve the stress of returning from vacation via small amounts of telecommuting during her vacation (for example, by reading and responding to emails). However, this is a contradictory issue because, depending on an employee’s character, this may also be perceived as stress-enhancing. Third, working overtime on weekends was per- ceived as less heavy than in-office because one does not need to work in an empty office building, which is a constant reminder of the exceptionalism of the situation. Also, only a small amount of overtime can be done remotely and flexibly, reducing the workload on a single workday. NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 118 4.1.3. Improved Work and Home Life Compatibility A third benefit was the improved work and home life compatibility. This was particularly per- ceived to be due to increased leisure time and easier discharge of personal life responsibilities. Perceived benefits consist of small pragmatic things, which together form an important entity that probably increases job satisfaction and overall happiness. All the interviewees saw an in- crease in free time after switching to telecommuting, especially with the time saved from prepar- ing for departure and commuting. The interviewees who normally use a car to travel to work also noted that there was no more stress from traffic and congestion. Remote work leaves more time for one’s family due to increased leisure time and the oppor- tunity to spend time with the family in the middle of the working day, for example, at lunch. Doing small household chores in the middle of the day also increases leisure time and may even increase productivity because if an employee has unfinished work in the afternoon, he or she does not have to quit work just because he or she should go home. Working from home also brings flexibility to care for children and pets. One interviewee noted the possibility of transporting children to school due to remote work. Another mentioned that in the office, she had to leave home at a certain time to take the dog for a run. If she knew that she should work overtime on a certain day, a caretaker for the dog had to be arranged be- forehand. In remote work, the dog can be taken for a run, and if necessary, work can continue thereafter, making it easier to bring together work and personal life. 4.2. Challenges of Telecommuting Based on the interviews, challenges in telecommuting were also identified, the classification of which is presented in Table 4. Remote work was perceived to undermine a sense of community at work and create conflicts between work and leisure time. Also, employees’ home office had elements that made them unsuitable for work, which undermined both productivity and job satisfaction. NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 119 Table 4. Challenges of telecommuting experienced by accountants REDUCED EXPRESSIONS SUBCLASSES UPPER CLASSES UNIFYING CLASS Communication among colleagues slower Decreased communication with colleagues Lack of community spirit Challenges of telecommuting Decreased communication among colleagues The threshold to ask for help is higher Feelings of loneliness Deputyships more challenging to organise Challenges of work arrangements Challenges of mentoring Difficulties to learn common practices Differentiation of work practices Spread of tacit knowledge is difficult All necessary technology/materials are not available at home Inadequacy of the workplace at home Home’s unsuitability for telecommuting Poor working ergonomics Distractions at home Concentration is more easily disturbed Difficulty focusing on work while at home Hard to immerse oneself in work Work preoccupies an employee, even in free time Difficulty disengaging oneself from work Conflicts between working hours and leisure Seeing work tools during leisure time is stressful No precise working hours Lack of clear limits on working Working days drag on No clear end to the working day 4.2.1. Lack of Community Spirit The experiences of lack of community spirit can be divided into three different elements: com- munication between colleagues was perceived to have deteriorated, work arrangements became more challenging, and differentiation of working practices increased in telecommuting. While the accountants felt that the level of communication with clients remained largely unchanged, the impairment of communication between colleagues was repeated in each interview. According to accountants, communication in telecommuting is more rigid, particularly due to the slowness of writing messages and receiving a response, uncertainty about whether a colleague is reachable and the lack of face-to-face contact. In the office, receiving an answer is quick, and the process of going through a complicated matter is perceived to be much easier face-to-face than virtual. One accountant pointed out that virtual communication requires skills that an employee does not necessarily possess. Problems with virtual communication were perceived to be caused by factors such as different dynamics, risk of misunderstandings, lack of IT skills and the number of participants (which is often higher in virtual meetings than in meetings in the office). Remote meetings were perceived to be more rigid, as asking permission to speak was behind a higher threshold than in face-to-face meet- ings. Participants may not say things they would have revealed in a traditional meeting. Among many participants, an employee may consider his matter so trivial that he is afraid to bring it up. NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 120 The exclusion of informal conversations was perceived to undermine community spirit and increase a sense of loneliness. The accountants particularly missed shared lunch and coffee breaks, during which they could relax with colleagues and talk about things other than work. Coffee room discussions also often feature discussions on legislative changes, timely training, problem cases and issues related to knowing the company’s customers. When almost all such tacit information does not spread, it can have major effects on well-being and development at work. An inexperienced accountant perceived the orientation of new employees as a problem in telecommuting. He felt that he had been left alone with no chance of getting help in challeng- ing situations. In the office, the threshold for turning to a colleague is low and you can receive help immediately. In a virtual environment, asking for help is trickier. It is also awkward for a newcomer to become acquainted with new colleagues in telecommuting because he or she cannot meet them face-to-face. In the office, it is possible to get to know all colleagues on the first day and more easily become part of a community. The absence of a community spirit is also reflected in the challenges of work arrangements. Problems were particularly seen in arranging deputyships. In the office, fast and flexible com- munication facilitates deputyship arrangements. A supervisor can easily find out what kind of work situation different subordinates have, who knows the client company and who has the skills to handle a particular job. Employees can find out what challenges a job entails and what kinds of issues should be paid special attention to. These types of conversations are easier to manage face-to-face. In learning a new task, the importance of active, reciprocal communica- tion is emphasised. Excessive differentiation of working patterns was also seen as a risk of remote work. Com- mon modes of action and tacit knowledge are neither observed nor discussed in the same way as in an office setting. Differentiation in working practices was perceived to lead to more difficult deputyship arrangements and possibly to poor work outcomes visible to a client. Em- ployees’ work patterns may also be incomplete or inefficient, and learning from others while remote working can be difficult. A long period of telecommuting, during which social contacts were minimal, has also led to feelings of dissatisfaction and frustration and longing for working in an office setting. Dissatisfaction was particularly experienced by accountants who had not wanted to work re- motely beforehand and who emphasised seeing colleagues and social interactions as benefits of office work. 4.2.2. The Unsuitability of the Home for Telecommuting The unsuitability of the home for telecommuting emerged as another challenge. The problem was the lack of necessary technology and equipment, poor work ergonomics and unexpected disruptions at home, such as a neighbour’s renovation or interruptions caused by family mem- bers and pets. Some felt that working from home was difficult because one does not get the same mood and workflow as in the office. 4.2.3. Conflicts Between Work and Leisure The third challenge with telecommuting was the conflict between work and leisure. Getting rid of work was difficult. When the office was at home, work might take over thoughts, even in one’s spare time. Seeing work equipment in particular caused stress to some accountants. The NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 121 conflict between work and leisure was also caused by a lack of clear limits on working hours in remote work. Job flexibilities are paradoxical, as accountants perceive flexibility as both a benefit and a challenge. Those who adhered to strict working hours in telecommuting did not experience a lack of limits as strongly as those who made greater use of flexibility. Some paused a workday several times, which stretched the working days further into the evening. Breaks helped them concentrate better; however, work-related thoughts remained with them during their leisure time. 4.3. Means of Managing Challenges Accountants highlighted several ways in which they sought to manage telecommuting chal- lenges. In Table 5, the means are classified into three upper categories according to challenges experienced: improving community spirit, improving telecommuting conditions and manag- ing work-leisure conflicts. The subsequent sections present the means in more detail. NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 122 Table 5. Accountants’ means to manage challenges of telecommuting REDUCED EXPRESSIONS SUBCLASSES UPPER CLASSES UNIFYING CLASS Responding to colleagues’ messages as quickly as possible Improving communication Strengthening community spirit Means to manage challenges Prior planning of remote meetings Clearly conducted remote meetings Reserving time for questions in remote meetings Designation of a responsible person for familiarising a new employee Joint activities Regular team meetings Supervisors’ telephone calls Clear working instructions Facilitating work arrangements Efforts to disseminate and establish common practices Emphasis on activities consistent with an organisation’s values Preventing differentiation of work practices Uniformity of communication, policies and processes Implementation of process instructions and quality standards Instructions are given by an occupational physiotherapist to improve ergonomics Improving working conditions in a home office Improving telecommuting conditions Reconciling breaks around the same time with a telecommuting spouse to improve working peace Making background noise by listening to interviews or music Making it easier to focus on work Improving concentration by going out or doing chores on breaks Closing the home office door at the end of the workday Making it easier to disconnect from work Managing conflicts between work and leisure Moving work-related tools out of sight at the end of the workday Scheduling hobbies or meeting friends for the afternoon Separating the start and end of the workday with outdoor activities Setting frames for the workday Taking breaks at the same time as in the office 4.3.1. Strengthening Community Spirit Since communication was perceived to be more difficult in remote work than in the office, accountants tended to pay special attention to it by responding to colleagues’ messages as quickly as possible. Responding remotely is almost inevitably slower than in an office, where you can immediately reach a colleague at his or her desk. Considering a more complex issue NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 123 in telecommuting often requires planning and prior scheduling, which slows the process of working through an issue. To guarantee the success of remote meetings, the accountants thought that the prior plan- ning of meetings was important. According to them, a meeting invitation should include a topic, agenda, who will participate, goal and expected outcome so that preparation is more effective and achieving the goal likelier. It is also important to reserve time for questions. The more participants there are in a remote meeting, the more important it is that the meeting is conducted clearly and the participants ask for the floor. If there are few participants or every- one knows each other well, an overly formal atmosphere can have creativity-impairing effects. However, planning is not always possible because much of the accountants’ virtual communi- cation happens unexpectedly. To introduce a newcomer to the work, a responsible person should be appointed to whom the newcomer can turn in case of problems. A person in charge should make communication open and easy. Getting personal help is important so that the newcomer does not have to deal with simple issues on general discussion platforms for experienced accountants and to take everyone’s time. Clear working instructions, such as how to prepare financial statements, would also help a newcomer to work independently. According to an accountant, in long-term remote work, efforts should be made to dis- seminate and establish common practices because otherwise, employees’ working practices may begin to replace the accounting firm’s common practices. To prevent differentiation in working practices, the accountants emphasised the importance of organisational values and uniformity of communication, policies and processes. Attention should be paid to the imple- mentation of process instructions and quality standards, as model learning and the sponta- neous comparison of notes are more difficult in telecommuting. Activities consistent with an employer’s values are directly reflected in a customer’s experience. The better those values are transmitted by accountants’ work, the better the customer experience the company will be able to offer. As a solution to the loneliness of long-term telecommuting, the accountants recommended joint activities and communication between teams that help with recovery and strengthen a sense of community. Regular team meetings were found to increase a sense of belonging and keep everyone aware of how things are with colleagues and what kind of work they have done recently. Contact with one’s supervisor was important to some of the interviewees. One accountant said that since telecommuting began, her supervisor had called her once per week just to keep in one-on-one contact and ensure the welfare of her subordinates. 4.3.2. Improving Working Conditions in Telecommuting Although deficient ergonomics came to the fore as a challenge in telecommuting, the account- ants had not improved working ergonomics at their own expense because telecommuting was thought to be temporary. However, the accountant’s employer provided required tools, such as a computer, mouse, keyboard and monitor. Several accountants also had their office chairs in use at home. Concerns regarding the risk of endangered information security or the high price of technology-related infrastructure did not arise in the interviews, which can largely be explained by the fact that information security has improved significantly and has become less expensive in recent years. When the temporary period of telecommuting continued longer than expected, the ac- NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 124 countants suggested that an occupational physiotherapist could give employees tips on how to optimise the home office. With the difficulty of focusing on work from home, the account- ants have tried several ways to make their work environments more optimal. One tried to emulate an office background noise by listening to interviews via a computer. It was easier for the others to work while listening to music. A third had breaks at the same time as her telecommuting spouse. Accountants also sought to improve their concentration by going out or doing chores on breaks. 4.3.3. Managing Conflicts Between Work and Leisure The accountants found many ways to avoid conflicts between work and home during the tel- ecommuting period. Due to the difficulty of getting away from work, most of the interviewees had adopted work habits suitable for themselves. All the interviewees that had a home office used closing the door to get away from work. When they close the door, the jobs remain in the office room. One accountant, who did not have a home office, mentioned moving work-related tools out of sight when she wanted to get away from work. Some of the accountants replaced the missing commute with outdoor activities that separated the start and end of a workday. Dog owners, in particular, timed walks with their dogs at the beginning and end of a workday. Also, hobbies or meeting friends scheduled for the afternoon were perceived as ways to get a clear end to a workday. Routines to help transition from work to leisure were seen to create frames for a remote workday with a clear start and end. Taking breaks during the workday was also seen important. The accountants said that they typically took breaks at the same time as in the office, although breaks were taken more often or were longer than in the office. Planning a workday was per- ceived to be complex due to unforeseen requests from customers or other urgent matters mess- ing up exact plans. Adaptability and quick responsiveness to changes were seen as important qualities of an accountant. 5. Discussion The main benefits of telecommuting highlighted in the previous research literature (i.e., im- provement in the quality and productivity of work, increased flexibility of work and improved work and home life compatibility) (e.g., Pinsonneault & Boisvert, 2001; Duxbury & Higgins, 2002; Contreras et al., 2020; Mihai et al., 2020) were also evident in the accountants’ responses. In line with previous research findings (e.g., Pinsonneault & Boisvert, 2001; Duxbury & Hig- gins, 2002; Contreras et al., 2020; Eurofound, 2020; Sostero et al., 2020; Breaz et al., 2022), lack of community spirit, unsuitable working conditions at home and conflicts between working hours and leisure time were challenges that came up in the interviews. The flexibility of work is paradoxical, as the accountants perceived flexibility at the same time as the benefit and chal- lenge of telecommuting. The means used by accountants to manage challenges have also come up in previous stud- ies (Staples, 2001; Duxbury & Higgins, 2002; Greer & Payne, 2014; Contreras et al., 2020; Paul et al., 2020; Sull et al., 2020). However, the accountants’ experiences in forced full-time tele- commuting were subjective and differed in part from each other due to the characteristics of the job and a person’s work experience, personal characteristics and preferences (cf. Boell et al. 2016). Bloom et al. (2015) emphasised that productivity is at its best when each person is NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 125 allowed to work where he or she is most motivated. Boell et al. (2016, 128) pointed out that in studies on telecommuting, more attention should be paid to the diversity of work and indi- vidual telecommuting experiences. Hunton & Norman (2010, 83–84) found that not only did telecommuting from home increase employee engagement, but engagement increased signif- icantly when employees were given the choice of whether to work remotely or in the office. In turn, commitment to an organisation was found to improve performance, so optimising work arrangements and giving employees the ability to choose telecommuting can improve per- formance. According to Prodanova and Kocarev’s recent study (2022), employees’ satisfaction with telecommuting during the COVID-19 pandemic is crucial for their future intentions to telecommute. To illustrate the importance of personal suitability for telecommuting, we introduce four types of employees based on the characteristics of work best suited for telecommuting (Duxbury & Higgins, 2002; Pinsonneault & Boisvert, 2001) and the importance of individual experiences (Boell et al., 2016). We created the types in such a way that, first, we established the extremes for which telecommuting is the best and worst, and second, we placed between the extremes two intermediate types for which telecommuting is partially suitable (i.e., types for which the hy- brid model is the best). The types formed—learning-minded newcomer, social inspirer, experienced analyser and independent routine worker—are presented in matrix form in Figure 1. Figure 1. Types of telecommuters Perceived challenge Ne ed to co m m un ica te Social inspirer Learning-minded newcomer Indipendent routine worker Experienced analyzer Types of telecommuters Figure 1. Types of telecommuters The vertical and horizontal axes of the matrix were defined according to the characteristics of work best suited for telecommuting, as defined by Duxbury and Higgins (2002) and Pinson- neault and Boisvert (2001, 177). The need for communication was specified in both studies. The challenge of the work, in turn, combines many of the elements mentioned by Duxbury and Higgins (2002, 181–182) and Pinsonneault and Boisvert (2001, 177), such as the diversity of work tasks, need to use IT and need for concentration. Typology emphasises the importance of individual experiences to the suitability of telecommuting (Boell et al., 2016), rather than NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 126 objectively defined criteria. The vertical axis describes a worker’s need to communicate parallel to the arrow (i.e., the need for communication increases along the arrow). The horizontal axis describes the job challenges experienced by a worker. It is essential to note that a worker’s subjective experience of the challenge is a significant factor, and the absolute degree of diffi- culty does not need to be assessed. The greater the need for communication or the perceived challenge of the job, the worse the job task is assumed to be suitable for telecommuting. Learning-minded newcomer is inexperienced in her/his work and, therefore, needs support from her/his colleagues more often than others. Work challenges consist of matters of sub- stance as well as issues related to work practices. In telecommuting, a constant need for sup- port and guidance leads to a high risk of professional isolation and a lack of support. Tero is a typical learning-minded newcomer. He is doing day-to-day bookkeeping, finan- cial statements and tax returns of five simple customers. He feels that his job is challenging because he has only a small amount of work experience and, therefore, a great need to get help from his colleagues. It’s much easier to walk to another’s desk to ask how this is going. Remotely, it’s more compli- cated. You don’t really know who’s currently there, who’s busy and who’s not, who could know this thing right away. – – And now, during the financial statement period, I have no experience with, then all the time, there are things you’d like to ask. It would be so much easier if someone came next to you and you could ask as soon as questions arise. At home alone, getting advice is much more complicated. (Tero) In telecommuting, more effort must be placed on communication quality. To ensure adequate support, a newcomer must clearly know whom he or she can turn to in different situations. In addition to his or her team, a personal mentor lowers the threshold for getting help. Asking for help at a large Teams meeting might require more courage than asking one-on-one. What questions do you even dare ask in a big group? Because you think you should already know. I get the feeling that I should know this by now. In private, you dare ask, but when there are groups followed by dozens of people, you won’t be there to ask any simple thing. (Tero) Remote work is unsuitable for a newcomer, and it would be desirable for a newcomer to work first in the office before transitioning to remote work. A manager must ensure that the new- comer is committed to an organisation’s culture, values, objectives and practices and becomes acquainted with colleagues (Staples, 2001; Contreras et al., 2020). Social inspirer misses the people around him or her. He or she feels comfortable in the hus- tle and bustle, and an office environment does not disturb his or her concentration. Because of his or her extrovert character, the social inspirer actively helps his or her colleagues and puts the success of others at work as important as his or her performance. He or she enjoys both formal and informal conversations with colleagues. The flip side of helping is that the social inspirer’s effectiveness is not at the highest possible level. Leena is a typical social inspirer. Her duties include monthly accounts, financial state- ments, tax returns, notifications to the authorities, advice, guidance, special assignments and funding applications for ten large customers and internal assistance for colleagues. She does not perceive her job as very challenging, but social interaction and helping others are very important to her. NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 127 One benefit of telecommuting is that when I help others and answer questions a lot, now it has become easier to manage when they come by Teams. I can determine when I read it and go into the matter. (Leena) Remote work would suit a social inspirer within his or her job duties, but because of his or her personality, a social inspirer does not enjoy remote work. The risk of social isolation increases, so a social inspirer should work remotely only with discretion and in certain situations. It [switching to telecommuting] pretty much felt like the end of the world at that point be- cause I want people around me, and I like to talk to people, and I like to work so that I have a certain background fuss all the time that I can concentrate much better. (Leena) Longer-term remote working can cause alienation from a work environment, decreased moti- vation and worsened work performance (Contreras et al., 2020). Here at home, I am alone with myself, so there will be thoughts that I’ll dry that laundry, and I’ll now do the dishes, even though I hate cleaning. So, somehow, the focus doesn’t stay on job matters. When you’re there in the office, then you know you’re there, there are your workmates, so that focus stays on the job better. (Leena) Especially when completing a particular job, doing remote work can intensify the work of a so- cial inspirer when the absence of colleagues makes work more uninterrupted. In short periods, a social inspirer doesn’t get tired of telecommuting and the silence of the home office does not cause distress. Experienced analyser makes more challenging tasks, which also include collaboration with a team. In some tasks, he or she does not need much help from others, but specific tasks, for example, the tasks of an expert related to large groups, require cooperation with others. The work involves solving multi-level problems, the success of which an uninterrupted and peace- ful working environment that enables deep reflection on phenomena is important. Silja is a typical experienced analyser. She has five demanding clients who, to serve, require solid accounting expertise and problem-solving skills. Her duties represent 20 % of routine bookkeeping and 80 % of ad hoc tasks. At the time of the interview, for example, she developed an accounting system for a large customer. If I were at the office, I don’t think I could anticipate and let thoughts fly because there are peo- ple, hustle and bustle. But now when I’m at home, I can be more creative, and I can concentrate on thinking and developing things. (Silja) However, tasks that require cooperation also include working in which the exchange of ideas plays an important role. It [cooperation] is just clumsy, and in that sense, communicating remotely is challenging; it is not easy. (Silja) An experienced analyser is advised to telecommute when he or she needs peace at work, but tasks requiring cooperation may be easier to do in the same space in an office, allowing partic- ipants to have face-to-face interactions (Boell et al., 2016). NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 128 Independent routine worker’s workday consists of routine tasks, and work can be character- ised as performing. This employee does not find his or her job particularly challenging, and there is no great need to communicate because a routine worker likes working independently. Pauliina is a typical independent routine worker with 30 clients and 14 years of work ex- perience. She has both large and small clients whose accounts, financial statements and dec- larations to the authorities she prepares and also solves client’s ad hoc questions relating to financial accounting and taxation. She does not find her job particularly challenging, except during busy times. The time challenge is also brought by old entrepreneurs with whom elec- tronic communication is not possible and the bookkeeping is made based on paper receipts. The number of clients greatly affects the quality of customer service and workload manage- ment because the more customer relationships an accountant has, the less time she has for an individual client. When working in the office, client visits cause interruptions when someone comes and brings receipts and wants to talk about bookkeeping. In remote work, such interruptions don’t hap- pen because clients don’t so easily call me about those things. (Pauliina) Due to routine work, the importance of pausing a workday is emphasised so that efficiency does not decrease (Peters & Wildenbeest, 2012; Bloom et al., 2015; Haapakoski et al., 2020; Paul et al., 2020). A remote worker should have self-control, self-discipline and self-awareness to prioritise, organise and pause his or her work without supervision (Pinsonneault & Boisvert, 2001; Duxbury & Higgins, 2002; Haapakoski et al., 2020). A routine worker does not use the flexibility of work very much but adheres to clear working hours. Remote work is most suitable for the independent routine worker type. According to Sostero et al. (2020, 30), tasks related to data processing are typically trans- ferable to remote work, with pretty much no loss in work quality. In principle, transferring routines to remote work is always easier than doing surprising and unexpected work tasks. For the independent routine worker, telecommuting enables many of the benefits highlighted in this study, without much negating the benefits achieved by telecommuting. When I commuted, it helped shift from working thoughts away to the leisurely side. When there is no commute now, I do the way that when my workday ends at 4 pm. I go out with the dog. It will end the working day. In the morning, I always go jogging with the dog. Such a rhythm distinguishes between working hours and leisure. (Pauliina) The pandemic period was truly exceptional because all social relationships outside the home were limited. Normally, a remote worker would not be prohibited from entering the workplace. When working remotely full-time, to prevent isolation from the work community, the impor- tance of regular contact with colleagues and managers is high (Sull et al., 2020). Independent routine workers also need communication with co-workers in full-time telecommuting. It [community spirit] is what you have missed during telecommuting. After all, before, we had a common coffee break twice a day in the office. And anyway, that sense of community there where you’ve been able to discuss issues, work issues and other things with workmates. That’s perhaps the minus of this telecommuting, that it’s lonely. (Pauliina) NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 129 If a routine worker is working remotely while other colleagues are in the office, he or she must not be forgotten, and it is important for a manager to emphasise the cohesion of a team (Haapakoski et al., 2020). To prevent social isolation, a remote worker must have adequate IT skills as well as knowing how to obtain help and information (Staples, 2001). If a routine worker is telecommuting full-time, an employer must invest in home-office ergonomics to maintain the best job quality, job satisfaction and health (Greer & Payne, 2014; Contreras et al., 2020; Haapakoski et al., 2020; Paul et al., 2020). A remote worker must be able to set clear rules for working from home, helped by, for example, mutually agreed rules with family members, suitable working routines and a separate workroom (Paul et al., 2020). When I see a computer in the middle of my own living space in the kitchen, it strongly affects me. I’m gonna think that’s what I should do, and this and that. Then, the world of work starts rolling in my head. You can’t get rid of it. (Pauliina) Accountants’ attitudes towards remote work changed during the forced telecommuting of the pandemic period. Silja and Tero were the most positive about remote working before the pandemic, but experiences of long-term forced telecommuting began to negatively affect their attitudes. Silja’s enthusiasm subsided, and Tero longed for the support he received in the office in challenging jobs. Roosa had been considering doing remote work part-time since before the pandemic, and she felt everything was going well from the start. Marjatta’s attitude to- wards remote work was neutral from the start, and she had no feelings of being bored with telecommuting. Pauliina stated that remote work had gone better than she had assumed be- forehand. Jutta was initially enthusiastic about remote work, but the one-year telecommuting period started to numb her, and she hoped to go back to the workplace. Leena was clearly the most against telecommuting, but she changed her attitude in a slightly more positive direction during the year. She said that she might work remotely in the summer, but she still felt that the office environment suited her best. Except for Leena, all the accountants interweaved were willing to move to a hybrid model after the pandemic, working partly remotely and partly in the office (cf. Syrek et al., 2022). No- body was sure if they would like to do full-time telecommuting in the future. The interweaved accountants learnt a lot about working at home during forced telecommuting. Although in this study we did not measure changes in performance caused by telecommuting, we can as- sume that in the future, the interviewed accountants will be most motivated when working in a hybrid work culture where they can choose where they want to work, in the office, remotely or partly in the office and remotely (Bloom et al., 2015). Bloom et al. (2015) found that after a 9-month test period at the Chinese travel agency Ctrip, more than half of the workers who had taken part in the test changed their attitude when they were allowed to reselect between the home and office. This led to a performance in- crease in telecommuting, which almost doubled to 22% compared to the performance increase achieved during the original test. According to Bloom et al. (2015, 165), this highlights the benefits of learning and selection effects when adopting new management practices. The same thing might be expected to happen after the COVID-19 pandemic. NJB Vol. 72 , No. 2 (Summer 2023) Eeva-Mari Ihantola, Timo Hyvönen, Niina Koivunen and Arttu Äijälä 130 6 Conclusions In 2020, the COVID-19 pandemic that changed the entire world forced almost all employees for whom telecommuting was possible to swiftly switch to full-time remote work. This spurred the continued but slow growth of telecommuting (Milasi et al., 2021). Accounting firms were no exception to this, especially because the field of financial management is quite easily trans- ferable to telecommuting (Duxbury & Higgins, 2002). Many accounting firms transitioned to telecommuting almost overnight. This study utilised the resulting ‘telecommuting laboratory’ to deepen understanding of factors related to the organisation of remote work, relying on the experiences of accountants who switched to forced full-time telecommuting. Through an in-depth analysis of the benefits and challenges of telecommuting experienced by accountants during the COVID-19 pandemic, we strove to enhance understanding that will benefit the organisation of work after the pandemic. Focusing on accountants (bookkeepers) of the same organisation telecommuting and doing similar work, we aimed to avoid problems arising from the broad definition of telecommuting and heterogeneous datasets in previous studies (Boell et al., 2016). The accountants’ experiences of forced full-time telecommuting ap- peared to be partly equal to each other and in light of the results of previous studies, and partly different due to the nature of job assignments as well as an accountant’s work experience, indi- vidual characteristics and preferences (cf. e.g., Mihai et al., 2020, 1121), in particular, due to the subjective need to communicate and perceived challenge of work. Our data consisted of interviews with seven accountants. Although there were few interview- ees, the material is rich and multi-faceted, which was important in this qualitative research and aimed at a deep understanding of individuals’ telecommuting experiences. A large number of interviewees might have limited the in-depth analysis. (Eskola & Suoranta, 2000, 61–62). Based on the interviewees’ partially differing experiences of forced telecommuting, typi- cal examples were found in the data for all four categories of the typology formed based on previous studies (Duxbury & Higgins, 2002; Pinsonneault & Boisvert, 2001; Boell et al., 2016), which demonstrates the compatibility of our empirical results with previous research results (cf. Lillis, 2006). According to the typology, the greater an employee’s subjectively perceived need for communication or the challenge of the job, the worse telecommuting is assumed to be suitable for him or her. This study deepens understanding of the importance of considering previous individual perceptions and experiences of telecommuting when reorganising work after the pandemic (Boell et al., 2016). This study provides indications that an employee’s experiences of telecom- muting during the pandemic influence the extent to which she or he wants to telecommute in the ‘new normal’ (Prodanova & Kocarev, 2022). An employee’s possibility to influence the organisation of her/his own work positively affects motivation (Bloom et al., 2015). This study enhances understanding of how the individual organisation of work can be used to sustain the benefits of telecommuting and manage its challenges. Additionally, although this study was based on interviews with only a few accountants, it strengthens an indication that tele- commuting experiences during the pandemic are changing the expert-work culture towards a hybrid model (Selander et al. 2022). The rough typifying of employees into four types for which either close, remote or hybrid work is suitable provides a starting point for both further research and the reorganisation of work in practice. Our analysis complements previous research highlighting the topicality of the issue after exceptional circumstances. Studying this topic is vital for organising work in the post-pan- NJB Vol. 72 , No. 2 (Summer 2023) Accountants in a Telecommuting Laboratory: Individual Experiences of the Benefit 131 demic period since it is unlikely that work culture will return to what it was like before the pan- demic. For example, according to the Finnish Ministry of Economic Affairs and Employment (Työ- ja elinkeinoministeriö, 2021), the Working Hours Act (Työaikalaki, 872/2019, Section 13) was updated due to an increase in work that is independent of time and place. 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How often do you meet with clients? Where/how are the appointments arranged? Has re- mote work changed anything in these regards? 3. Do you feel that communication between you and clients is sufficient? 4. How do you communicate with clients/colleagues/superiors? 5. Is communication successful? Has telecommuting changed the situation in any way? 6. What are the benefits of office work? 7. What are the disadvantages of office work? Remote Work 1. Where do you telecommute? 2. What time of day do you telecommute? In telecommuting, do you follow traditional work- ing hours? 3. How do you distinguish between work and leisure? Do you have any routines? 4. How do you serve a client’s specific needs while working remotely? 5. What are the benefits of telecommuting? 6. What are the disadvantages of telecommuting? 7. If you had a choice, would you go to the office now or continue to do remote work?