Assurance services firms have attempted to mitigate turnover and personnel shortages by offering flexible work arrangements (FWAs) to their professional staff. Little is known however, about what factors affect whether these professionals choose to adopt a FWA. This study examines factors potentially associated with both intentions to adopt and ultimate adoption of a FWA for a sample of seniors, managers, and partners at two national and one regional assurance services firms. Results indicate that intentions to adopt a FWA are significantly affected by the importance of opinions of workplace referents, family considerations, and gender. A marginally significant effect was also found for likelihood of organizational support and work consequences. A subset of these factors was found to affect actual adoption of a FWA. The results are discussed in terms of implications for the human resources department of assurance services firms striving to create an appropriate work/family balance for their professionals as well as suggesting avenues for future research.
