Flexible Work Revolution among Accountants in Malaysia: Challenges and Benefits

The importance of flexible work arrangements is growing due to its numerous benefits to employees and organizations. However, the accounting profession faces challenges in implementing this innovative working environment. Therefore, the main aim of this paper is to theoretically review various factors that influence the effectiveness of flexible work arrangements among accountants in Malaysia. Drawing on a comprehensive analysis of prior literature, this paper provides valuable insights into the relevance of work flexibility in the accounting profession and the internal and external organizational factors that play a crucial role in enhancing work-life balance, job satisfaction, technology integration and employee performance. The extant literature highlights that organizational culture, top management support, organizational policies, and competitive pressure are among the factors that significantly impact the successful implementation of flexible work arrangements. Despite the thorough review conducted, this paper lacks empirical data to substantiate the previous findings documented in the literature. A survey can be employed to secure valuable data that can establish the relationships between the factors discussed in the paper. While still in the realm of theory, the paper has explored several important determinants that could help organizations in any policy changes in implementing flexible work arrangements effectively.