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This chapter aims to build a systematization of the current theoretical and empirical academic contributions on smart working (SW) in the organization studies domain and to examine which are the main paths that researchers are concerning themselves with, with specific attention being paid to the new meaning that the work itself has acquired in the model proposed by SW. Particular consideration is devoted to an analysis of the characteristics of the present debate on this construct and the meaning of SW, identifying two different – and contrasting – approaches: one considers it as a totally new concept; the other is notable for its continuity with previous arrangements such as telework. Further, some relevant concepts, strictly related to that of SW in working environments are considered. In the last part of the chapter, some key points for further research are proposed to create stimuli for discussion in the community of organization studies and HRM scholars and among practitioners, given from the perspective of deepening the change in progress, the relevance for which there is general consensus.