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This chapter examines the extent to which Working from Home (WfH) affects the temporal alignment of work and private life, i.e., the consideration of personal and family interests in work scheduling, for male and female employees with and without children. A distinction is made between telework that is formally recognized home working time by the employer, and informal overtime at home that is not recorded. It is argued that while the first represents a job resource, by increasing flexibility in work scheduling, the latter constitutes a job demand, which hinders the consideration of personal and family responsibilities in work time planning. Due to differences in status beliefs, identification and the distribution of childcare, gender gaps as well as differences according to family responsibilities are predicted in these associations. Using data from the German BIBB/BAuA Employment Survey 2018, the temporal alignment of work and private life is found to be positively associated with telework, particularly so for men, and negatively associated with informal overtime at home, particularly so for women. While mothers do not benefit from telework during regular working hours in particular, they have the worst temporal alignment of work and private life when they work informal overtime at home.

Despite the important implications for families, limited research has examined how workplace environments influence parenting behavior. Situated within the Work–Home Resources Model, the purpose of this study was to investigate (a) whether workplace flexibility, a contextual resource, predicts positive parenting behavior, a home outcome, and (b) whether work–family guilt mediates this relationship. A sample of working mothers with children between the ages of 1 and 18 (N = 302) completed an online survey. Linear regression analyses indicated perceived workplace flexibility predicted overall positive parenting, positive reinforcement, and warmth behaviors in working mothers, but not proactive parenting or supportiveness. Ordinary least squares (OLS) path analyses indicated work–family guilt did not mediate these relationships, but was significantly associated with workplace flexibility, indicating workplace flexibility had a significant negative effect on work–family guilt. The results of this study provide preliminary evidence that mothers’ workplace flexibility may influence positive parenting behaviors; thus, policies that promote flexible work arrangements could promote positive family outcomes and reduce feelings of guilt related to work and family life.

We enquire whether short-time work (STW) avoids firings as intended by policymakers and is associated with unintended side effects by subsidising some establishments and locking in some employees. Additionally, where it was feasible, establishments used working from home (WFH) to continue working without risking an increase in COVID-19 infections and allowing employed parents to care for children attending closed schools.

Using 21 waves of German high-frequency establishment panel data collected during the COVID-19 crisis, we investigate how STW and WFH are associated with hirings, firings, resignations and excess labour turnover (or churning).

Our results show the important influences of STW and working from home on employment dynamics during the pandemic. By means of STW, establishments are able to avoid an increase in involuntary layoffs and hiring decreases significantly. In contrast, WFH is associated with a rise in resignations, as can be expected from a theoretical perspective.

While most of the literature on STW and WFH is unrelated and remains descriptive, we consider them in conjunction and conduct panel data analyses. We apply data and methods that allow for the dynamic pattern of STW and working from home during the pandemic. Furthermore, our data include relevant establishment-level variables, such as the existence of a works council, employee qualifications, establishment size, the degree to which the establishment was affected by the COVID-19 crisis, industry affiliation and a wave indicator for the period the survey was conducted.

This paper aims to study the reaction of construction project managers in coping with workforce productivity challenges that arise from the COVID-19 pandemic.

Quantitative research via questionnaires targeting the project managers from G7 contractor companies in Malaysia was carried out in the data collection process. In total, 182 responses have been analysed descriptively and inferentially using SPSS software.

The research discovers that most of the construction projects and their workforce productivity were adversely impacted by the COVID-19 pandemic. Besides, the strategies adopted by project managers in Malaysia and the ranking of strategies based on their effectiveness were indicated.

The findings of this research have contributed to a new understanding of the construction workforce productivity during the COVID-19 era from the perspective of project managers in Malaysia. A guideline established from the ranking of strategies would be useful to ensure the survival of the industry in Malaysia aftermath of the COVID-19 pandemic.

The objective of this chapter is to identify the key characteristics of Global Services businesses that will thrive and achieve success in the future. These factors are integrated into three main pillars, which we refer to as the Triple-Win. The first and most obvious pillar is technology as a tool. The second pillar is the design and sustainability of the business model, without which the previous factor would be merely a cost and not an investment. And last but not the least, there is the purpose which gives meaning to the proposal, focusing on the human being and their environment. The DIDPAGA business model sits at the intersection of these three elements.

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

This research interrogates how the construction of narratives and accounting forecasts contributes to managing the emotional state of actors involved in reporting meetings by promoting discourses of hope in their organization's future, mitigating their anxiety. This study shows how narratives are built from multiple antenarratives and accounting forecasts, which restore and strengthen organizational actors' commitment to their organizations. This study contributes to a better understanding of the role played by narratives and accounting documents in mitigating organizational members' anxiety.

Over eight months, an interventionist research design method gave one of the authors the opportunity to record discussions held during reporting meetings in a business incubator. These recordings captured the production of narratives and forecasts in these meetings.

This study shows how the production of multiple antenarratives and accounting forecasts helps organizational actors who attend reporting meetings mitigate the anxiety triggered by disappointing performance figures and restore collective discourses full of hope for the organization's future. This case highlights how personal antenarratives and successive versions of accounting forecasts contribute to restoring a collective commitment to a failing organization.

This study refines current understanding of the under-explored links between accounting forecasts, narratives and anxiety management. The study provides insight into how accounting practices contribute to the production of narratives that successfully restore organizational members' commitment to working for a failing organization. The study also exemplifies the original insights gained from interventionist research protocols.

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.