JOURNAL OF INFORMATION SYSTEMS Vol. 19, No. 2 Fall 2005 pp. 111-140

Blehavtlral Self-Regurntion of Telework Locatims: Irczrrupting Interruptions!

James E, Hunton Bentley College

ABSTRACT: This study examines the impact of alternative telework strategies on pro- fessional and personal outcomes. The march design is a longitudinal between- participants field experiment with two manipulated factors: satellite office space avail- able (no, yes) and downtown office space available (no, yes). In all four conditions, participants could telework from home. The design incorporated a fifth (control) con- dition with no telework, reflecting current company policy. One hundred sixty medical coders from a large health care company participated in the experiment. Archival data recorded work locations, task interruptions, quality adjusted task performance, and employee retention, while the experience sampling method (ESM) captured cognitive and affective responses. The findings help to explain the social dynamics of work location autonomy in the rich ecological settings of employees' organizational and per- sonal environments.

Keywords: telework; control theory; self-determination theory; experience sampling method; field experiment, autonomy.

Data Availability: Data are available from 'author; however, requests for data should specify the intended use.

I. INTRODUCTION w ork is undergoing a dramatic metamorphosis From the physical to the virtual, as increasingly sophisticated information technology and communication systems change conventional views of time, space. and material. Work can now take place

anytime and any where. One manifestation of the emerging virtual-work paradigm is tele- work. The International Telework Association and Council reports that as of mid-year 2001. about 28 million Americans engaged in telework from a home, satellite office, telework center, road location or some combination thereof (ITAC 2001). From 2001 through 2003, the number of teleworkers rose nearly 40 percent (Dieringer 2003).

Telework is also increasing in the accounting and financial service professions (Editor 2002; Phelan 2002). The prime enabler of telework in accounting is the coupling of so- phisticated accounting information systems (AIS) and information and communication tech- nology (ICT) infrastructures (Peccarelli 2004). While telework opportunities in accounting are increasing, we know little about the social dynamics of telework (Orlikowski and Barley 2001).

Telework is of great interest to practitioners. However, academic accounting research does not explore this topic. The current study investigates the efficacy of several telework

Recipient of the Outstanding Research Paper award at the 2005 Midyear Meeting of the Information Systems section.

policies on the quality and quantity of task performance, and the achievement of work- home life balance.

Telework researchers argue that future projects in this area should incoprate theoret- ical models, include longitudinal analyses, capture objective outcome measures, assess psy- chological processes, and consider both the work and home ecologies of teleworkers (e.g., Bailey and Kurland 2002; Kurland and Egan 1999; Orlikowski and BarIey 2001; Pinsonneault and Boisvert 2001). The current study integrates these suggestions in the following manner.

First, this research is grounded in self-determination theory (e-g., Deci and Ryan 2000) and viewed through the lens of a self-regulatory model of work motivation (Klein 1989). Second, this study involves a longitudinal field experiment that takes place over a six-month period. Third, this experiment uses archival data to track telework locations, task intemp- tions, task performance, and employee retention of 160 employees in the accounting divi- sion of a national health care organization. Fourth, this investigation employs the experience sampling method (ESM) to record salient psychological states in the natural settings of work and home (Csikszentmihalyi 1997; Kubey et al. 1996).

The between-participan ts field experiment involved two randomized factors: satellite office space available for telework (no, yes) and downtown office space available for tele- work (no, yes). Participants could choose to work from home in all four conditions. The design also included a fifth (control) condition where employees could work only in the downtown office, reflecting the current policy. Overal I, study results suggest that working exclusively at home, as compared to the dow ntown-onl y control group, significantly eroded task performance; yet, employees in both treatment conditions were equally dissatisfied with their work-home life balance. Employees who could choose to work at the downtown office or home recorded equivalent performance as the control group; however, the per- ceived work-home life balance of the former group was improved over the latter. Partici- pants who could choose to work at a suburban satellite location or home recorded the highest work performance gains and work-home life balance perceptions.

Perhaps the most insightful observation arising from the research findings is the con- siderable influence of task interruptions 1 work and home. Study participants insisted that their primary motivation for desiring telework was to improve their work-home life balance. However, behavioral observations suggests a second, perhaps equally compelling, motiva- tion of which the employees might not have been consciously aware-the teleworkers seemed to adjust their work location patterns to avoid work-re1 ated and non work-related task interruptions. This finding contributes knowledge and understanding to extant telework literature.

11. BACKGROUND AND HYPmHESES Telework refers to the performance of work at no conventional locations, such as home

offices and satellite centers, and the transference of work to a central organization via computer-based technology (Ni lles 1 994; Olson 1 98 1 ). While telework raises principle- agent uncertainties for managers (Harrington and Ruppel 1999; Tomaskovic-Devey and Risman 1993) and professional-social isolation concerns for employees (Baruch and Nicholson 1997; Cooper and Kurland 2002), there are positive aspects of telecommuting as well (Kurland and Egan 1999; Pinsonneault and Boisvert 200 1). For instance, telework can yield the following constructive effects: enhance employees' quality of life by facili- tating an optimal work-home 1 i fe balance, offering scheduling flexibility and reducing com- muting-related stress (Haddon 1 998, Olson and Primps 1 984); boost organizations' financial performance by increasing employee productivity (Apgar 1998; Brannen and LRwis 2000),

Journal of infonttation Systems, Fall 2005

Behavioral Self-Regulation of Telework Locations: Interrupting Interruptions!

decreasing turnover rates (Bailey and Kurland 2002), and lowering the real-estate costs (Frolick et al. 1993, Olson 1981); and, advance societies' goals by tempering traffic con- gestion, conserving petroleum-based fuel s and improving air pollution (Handy and Mokhtarian 1995, Mannering and Mokhtafian 1995). The current study focuses on two potential benefits mentioned above-facilitating work-home life balance and improving employee productivity.

Telewurk Research in Accounting The motivation for and impact of telework on accounting professionals is a frequent

topic in professional publications. For example, several recent articles suggest that telework offers employees flexibility in managing work and home-1 ife responsibilities (e.g . , Johnson 1995; Hooks 1996; Dennis 1998; Phelan 2002). A recent Denver Business Jo~rnal article describes an accounting firm's recently adopted telework policy, where the benefit most frequently mentioned by staff was scheduling flexibility (Mayer 2004). Finally, two recent CPA Advisor articles discuss how telework can improve the CPA firms' audit, tax, and advisory services, as well as employees' productivity at work and welfare at home (McClute 2004a, 2004b).

While academic research in accounting has not dealt directly with telework, a few studies have investigated a similar topic-flexible work mangements. Cohen and Single (200 1 ) found that assurance service employees who work under flexible arrangements wor- ried about negative performance evaluations and lower promotion probabilities. Almer and Kaplan (2002) reported that public accountants choosing flexible conditions were happier with their jobs, more satisfied with their employers, and less likely to leave the company than employees working under traditional circumstances. Frank and Lowe (2003) found that employees working under a flexible work policy held similar perceptions of task per- formance and organizational commitment as traditional workers; however, the fumer re- corded a lower level of perceived long-term career potential than the latter. Almer et al. (2003) suggested that a prime motivator for auditors to desire flexible work mangements i s their desire to balance home and work lives; however, the researchers did not find that being married or having children changed that desire.

While the practitioner and academic articles in accounting mostly suggest that telework holds the potential to improve employee productivity and work-home life balance, the evidence is mostly anecdotal and perceptual. The current study complements and extends prior accounting literature in this area by adding rigor to this line of inquiry via a longi- tudinal between-participants field experiment. The next section reviews relevant telework studies outside of accounting.

Telework Research in Other Areas Haddon and Lewis (1994), Pinsonneault and Boisvert (2001), and Bailey and Kurland

(2002) reviewed extant telework research. Across these reviews, the authors examined over one hundred practitioner and academic publications in various domains (e.g., infomation systems, organizational behavior, and ethics) and offered valuable insight into the potential relationship of telecommuting to employee productivity and work-home life balance.

Telework and Employee Productivity Most academic studies examining the relationship between telework and productivity

rely on perceptions of outcomes (e.g., Brannen and Lewis 2000; Glass and Estes 1 997) or self-reports of performance (e.g,, Baruch and Nicholson 1 997; Belanger 1 999). Nearly all studies of this nature indicated improved productivity when employees were allowed to

Juunull of Information Systemr, Fall 2005

telework. However, perceptions and self-reports can be unreliable and inaccurate, thereby raising reliability concerns.

Two academic studies relied on objective measures of performance and supported the general notion that telework improves employee performance. Dubrin ( 199 1) examined the performance of employees who did and did not telework. Based on company records, Dubrin (1991) reported a 29.9 percent improvement in the teiework group. Also based on company documents, Geisler (1985) found that telework improved productivity by 75 per- cent. In both studies, the .employees petformed repetitive tasks. While these two studies associated productivity improvements with telework, they were based on correlations, not controlled experiments; thus, the internal validity of the implied causal relationship is rel- atively weak.

Telework and Work-Home Life Balance Prior articles suggest that telework facilitates work-home life balance by offering flex-

ibility with respect to the timing of work and selection of locations (e.g., Hill et al. 1996, 1998; Nippert-Eng 2003; Olson and Primps 1984). Some studies indicate a positive link between the desire to telework and the number of children at home (Mokhtarian et al. 1998; Yap and Tng 1990), while others report the opposite (Huys et al. 1990; Kinsman 1987). A major problem with this line of research is that evidence linking telework to workhome life balance has been collected via cross-sectional surveys. Additionally, except for the study reviewed next, no study includes equivalent control groups.

One survey compared traditional workers to a corresponding group of teleworkers (Hill et al. 1998). The authors reported no significant relationship between telework and the achievement of work-home life balance. Interestingly, qua1 itative data collected from open- ended quest ions indicated that telework negatively affected the employees' home lives, as working at home increased stress among workers, spouses, and children.

In summary, extant research findings in and out of accounting are unclear regarding the causal relationship between telework and employee productivity, and telewotk and work-home life balance, The current study adds rigor to this line of inquiry by grounding the expected findings in theory and administering a controlled experiment in the field.

Self-Determination Theory Many employees who choose to telework want to achieve a better work-home life

balance (Pinsonneault and Boisvert 2001; Bailey and Kurland 2002). On one end of this balance beam is work life. Most employees are primarily extrinsically motivated to work outside the home; that is, they receive valued external rewards for their efforts (e.g., Bandura 1997; Locke and Latham 1990; Reeve and Deci 1996). On the other side of the balance beam is home life. Generally, employees are intrinsically motivated to participate in activ- ities inside the home; i.e., they receive valued internal rewards from home-life activities (e.g., Deci 1975; Vallerand 1997; Baard et al. 2000). Hence, employees have countervailing motivational forces. In the context of self-determination theory (STD), Ryan and Deci (2000) suggest that organizations can move the fulcrum toward equilibrium by, among other interventions, creating an autonomy-supportive work environment.

SDT delineates many differences between external and internal motivations (Ryan and Deci 2000). For example, external motivation typically involves a quid pro quo arrangement where employees (agents) offer time and energy in exchange for valued external rewards, while the reward holders (principals) regulate the agents' behaviors to varying degrees. Intrinsic motivation, on the other hand, is driven by three fundamental needs: competence,

Behavioral Self-Regulation of Telework Locations: Interrupting Interruptions!

relatedness, and autonomy. Competence or self-efficacy signifies the extent to which indi- viduals believe that they are or can be successful at performing particular behaviors (e.g., White 1959; Bandura 1997); relatedness indicates the degree to which individuals feel connected to others (e.g., Baumeister and Leary 1995; Reis and Patrick 1996), and auton- omy rdects the amount of volitional choice individuals have over their actions (e.g., Ryan 1993; Sheldon and Elliot 1998). While it is important for managers to attend to all three needs, the current study focuses on the concept of autonomy.

Deci and Ryan (2000) suggest that organizations with autonomy-supportive structures such as flexible work arrangements will enhance employees' well-being and productivity through behavioral self-regulation. The concept of behavioral self-regulation reflects choice, volition, and freedom to engage in certain valued behaviors (Ryan and Deci 2000). Greater degrees of behavioral self-regulation can move an individual's perceived "locus of causal- ity" from external to internal (DeChannes 1968). '

Deci and Ryan ( 1985) introduced a continuum of self-determination with amotivation (lacking the intent to act) on one end, intrinsic motivation on the opposite end, and four degrees of extrinsic motivation between the two extremes. The four levels of extrinsic motivation differ primarily on perceived locus of causality, ranging from external to internal. Increasing employees' degree of choice allows them to better prioritize competing moti- vational forces and best choose when, where, and how to attend to each.

Behavioral Self-Regulation Behavioral self-regulation can be viewed through the lens of an integrated control

theory model of work motivation (Klein 1989). This model reflects a meta-theoretical framework linking mechanistic control theory to psychological and behavioral aspects of human performance. Control theory involves an objective function (e.g., desired goal), an input function (e.g., goal-directed behavior), and an output function (e.g., human perform- ance). The integrated control theory model of work motivation includes an additional con- struct called causal attribution, which is triggered when the objective function has not been solved or achieved. During the search fur causal attribution, individuals analyze the nature and significance of the incongruent goal state. Once the attribution analysis is complete, individuals adjust their behaviors within volitional control constraints, such that the output function is better aligned with the objective function (Carver and Scheier 1981). The re- search model presented herein is a parsimonious application of the more general integrated control theory model of work motivation (Klein 1989), as discussed nextm2

Employees and employers often perceive telework as a means for achieving optimal work-home life balance (Duxbury et al. 1998; Mokhtarian et al. 1998). In this study, optimal refers to an employees' self-perceived ideal balance between work life and home life. We seek a telework policy that allows employees to choose from among multiple work locations to attain this goal. The telework location choices (i.e., behaviors) of employees are consid- ered an input function that will affect work performance and self-perceived home-life bal- ance (see Figure l) .

Perceived locus of causality is an attribution about the source of behavioral control. An external (internal) locus of causality suggests that a person perceives hislher behavior to be externally (autonomously) regulated. The specific constructs and variables chosen to represent each construct in the research model were derived after extensive interviews with employees, managers, and directom of the participating organization. The meamher recognizes the potential importance of incIuding other constructs and variables. However, in field research of this nature, the rescarckr is often constrained by many factors. such as privacy. confidentiality, desirability, and accessibility, Hence. the constructs and variables ref lec~d in the research model are a result of intense discussion and negotiation among employees, managers, and directors.

Journal of Informarion Systems, Fall 2005

FIGURE 1 Research Model

Achieved Optimal Balance?

Behavior w

Input Function

Telework Behavior

I Proportion of Time Working at Alternate Locations I

I Task Performance

Output Function Home-Life

Personal Achievement

Work-Life

--

Causal At t ribu tiom

Home-Life

Task Interruptions Cognitive Efficiency

One can analyze the effects of telework, or model output function, from the perspectives of work and home life. Regarding the former, a key extrinsic motivator for employees to work is economic gain, which is achieved through task perfomnce. With respect to home life, employees balance personal demands, such as taking care of children, handling per- sonal matters, working on hobbies, participating in sports, attending events important in the lives of significant others, and dealing with day-to-day chores. The extent to which indi- viduals can realize personal achievement of their varied and oftentimes conflicting and stnssful homelife responsibilities can affect their self-esteem and perceived quality of life

J o u r d of Infurmation Systemsr Fall 2005

Behavioml Self- Regidation of Telework tocutions; Interrupting Interruptions!

(Csikszentmihalyi and Rathunde 1 993; Csikszentrnihaly i 1997).Versonal achievement is one manifestation of employees' intrinsic motivation to telework.

While there are likely many causal attributions related to the achievement of work-life goals, the causal indicator assessed in this study is task interruptions, which reflects the number and duration of intermptions during task performance. This particular attribution was chosen based on a recent comprehensive review of telework studies, where the authors suggested that future research should focus on the understudied phenomena of task inter- ruptions, because the desire to avoid unnecessary intemptions in order to achieve workfiow continuity is a powerful factor in the telewurk equation (Bailey and Kurland 2002).

Task intemptions can arise from work-related or nonwork-related sources. Work- related interruptions reflect occasions when someone from work (e.g., subordinate, col- league, or supervisor) interrupts the employee to discuss business issues. Nonwork-related intermptions refer to instances when someone outside of work (e.g., friends, family, or others) intempts the employee to discuss issues unrelated to business.

The attribution associated with personal achievement, cognitive efficiency, reflects a construct that has been developed and tested by researchers in the area of experience sampling (e.g., Csikszentmihalyi 1997; Kubey et al. 1996). One reason that employees might not reach their desired level of personal achievement is that they cannot focus suf- ficient attention on personal tasks due to cognitive1 y laden and competing demands, such as scheduling overlaps, time pressures, and priority conflicts. From a theoretical perspective, the issue of attentional focus is labeled cognitive eficiency, which reflects the ease with which one can concentrate while engaged in tasks and activities (Csikszentmi halyi 1997; Kubey, et al. 1996).4 The research model indicates that the feedback loops from the output function and causal attributions should result in an adjustment of telework behavior (the self-regulatory input function) unti 1 the objective function is solved or achieved, as indicated by control theory.

Hypotheses Combining the prior research findings on telework, the autonomy-supportive aspect of

self-determination theory, and the control theory model of work motivation, one would expect the following:

HI: When company policy provides for choice of two or more work locations, there will be an observable shifting of the input function, output function, and causal attributions until the objective function (i.e., opti ma1 work-home life balance) is achieved.

HZ: Employees who choose from among two or more work locations will record higher task performance and personal achievement than employees who are restricted to a single work location.

111. RESEARCH METHOD Scenario

Medical coders at a large health care company with hospitals and clinics located in most major U.S. cities advocated for a company policy that permits telework. In recent

The construct labeled Per.rot~ual Arhie t~rme~ was developed from a series of focus group meetings with em- ployees throughout the organization. One could also view the personal achievement construct as "personal task performance." Through a series of focus group meetings with employees. the cognilive eflcie~tq construct arose as the over- whelming causal attribution for failure io reach a satisfactory level of pemonal achievement.

years, the company's hospitals and clinics had converted their transcribed medical records from paper to digital format. After the conversion, medical coders asserted that their job was suitable for telework and expressed a desire to perfonn their work exclusively at home. The coders were so insistent in their demand to telework that they threatened to unionize over this issue.

Medical coders examine transcribed medical records and assign codes to patient ser- vices rendered by the hospitals and clinics. Medical coding requires judgment and knowl- edge, as coders must "interpret" the medical procedure(s) that took place. Medical pro- cedures are sometimes omitted or incompletely or incorrectly recorded by the nurses, doctors, and transcribers. Coders use judgment and knowledge to assign codes to proce- dures. Medical codes are the basis upon which health care companies receive reimbursement from patients, insurance companies, and governmental entities; thus, medical coders are integral to accounting systems and revenue generation. Medical coders are a vital account- ing link between doctors, medical procedures, and dollars.

The medical coders sought telework alternatives from the chief executive officer (CEO) and board of directors (BOD). The CEO and BOD were interested, but concerned about possible unintended long-term effects of working exclusively at home. The chairman of the BOD wanted to investigate several potential telework arrangements. After setting a few restrictions on disclosures, e.g., company name, exact number of hospitals and clinics, number of employees, financial position, and absolute performance levels of the medical coders, the BOD agreed to the following research design?

Design One telework strategy involved decreasing, but not eliminating, downtown office space

so that medical coders could choose to work at home or downtown. Another strategy was to establish several small strategically located satellite offices in the suburbs of each city so that medical coders could choose to work at home or a designated satellite office. Hence, the proposed study involved a two (Downtown office space: Yes, No) by two (Satellite office space: Yes, No) between-participants experimental design, where working at home was an option in all conditions. Four large hospitals were randomly selected fur the ex- periment, each from a different metropolitan area. A fifth hospital, from yet another city, was randomly selected to serve as a control group?

The same computer equipment and high-speed communication lines used at the down- town offices were installed at the satellite and home offices, at company expense. Other than common financial ownership, the hospitals operate independently from one another, and each treatment condition was blind with respect to the other conditions. Henceforth, the experimental conditions are abbreviated as follows: H = Home office only; H+S = Home plus satellite offices; H+D = Home plus downtown offices; H+S+D = Home plus satellite plus downtown offices; D = Downtown office only (control condition)

Procedure From January through June of 2003, task performance data were collected, the four

experimental telework policies were crafted, and the satellite offices were established. Dur- ing June, management announced the telework policy to the treatment condition hospitals,

The =-her w d to assist the company with the telework initiative. In an effort to remain as independent and unbiased as possible, the researcher did not treat the pmject as a consulting engagement: thus. the panici- paling company paid for nirnbumment .of t m l expenses only and granted permission to colkct and report data for a memh s~udy. No employees from the five selecte<l locations wem involved in my focus groups at pibt ottescs.

Journal of i~forntatiorr Sy.rrcma Fall 2005

Behuvioml Self-Rggulation of Telework Locarim: Interrupting Interrupprid

and the company placed computer and communication systems in home and satellite offices, The telework policies were in force from July 1 through December 3 1, 2003. Debriefing sessions and a post-experiment survey were administered in January 2004.

Experience Sampling Method Self-reported data were collected via the experience sampling method (ESM). ESM is

considered a quasi-naturalistic data collection method used to assess the nature and quality of human experience over time in the natural ecology in which respondents are immersed (Kubey et al. 1996). ESM involves signaling respondents throughout each day, asking them to report their activities and experiences. The ESM data collection technique is subject to the typical limitations of surveys; however, unlike cross-sectional surveys, ESM collects data at multiple random times during the day, over the course of many days, weeks and perhaps months. As a result, ESM allows researchers to track changes and recognize pat- terns in behaviors, attitudes, and beliefs both within and between participants over time.

ESM data reflect external and internal dimensions of contextualized human experience. The external dimension refers to data such as time of day, location, and activity. The internal dimension indicates what people think and feel at a given point. Data collected along the internal dimension often represents motivation, emotion, and cognition. An interesting as- pect of cognition, regularly measured using ESM, is cognitive efficiency, which represents the ease with which one can focus or concentrate on the task. The measurement of cognitive efficiency has been particularly helpful in understanding and predicting experiential quality (Kubey et al. 1996).

In the current study, ESM data were collected on both dimensions. To collect data on the internal dimension, an input (pop-up) box of scaled items appeared on the computer screen at three random times per day. Since coders in the telework conditions could choose when to work, the computer tracked each 24 hour period (from 12:00 a.m. to 1 1 59 p.m.) and executed the randomized input box procedure when the coders were logged online. When the input box appeared, the application software was suspended and would not func- tion until participants completed the ESM items. The ESM technique was used to capture three constructs. Objective function measures the participants' belief that they have achieved an optimal balance of work and home life. Personal achievement deals with participants' level of satisfaction with respect to fulfilling their personal responsibilities and activities. Cognilive eficiency reflects the extent to which participants can concentrate on their per- sonal tasks and activities (see the Appendix for ESM item wording).

To collect data on to the external dimension, the computer network tracked the location, date, and time whenever participants logged in and out of the networked system, which provided a record of the location and duration of the participants' work. Also, when the ESM pop-up command executed, the ESM software recorded the time of day and location of the computer (via computer names assigned by the company's network). External data were also collected on task interruptions. Each time the employees were intempted from their coding tasks, they pressed the F12 key. A response box appeared and remained on the screen while the application software was suspended in the background. When em- ployees were ready to resume work, they clicked on one of two radio buttons (nonwork- related or work-related) and the computer tracked the intemption time.

The ESM data collection began on June L o n e month before implementation of the telework manipulation (July 1)-and ended on December 31. ESM data collection began one month early to establish a within-participant baseline response for the psychological variables assessed and to allow time for the participants to adapt to the ESM technique.

Journal of lnfomtion Systems, Fall 2005

Hereafter, the month before the experiment (June) is referred to as M - I , and the six experimental months (beginning with July) ate denoted as M+ 1, M+2, ..., M+6.

Archival Data The medical company employed quality control techniques to evaluate medical coders'

accuracy. Medical coding supervisors draw a weekly random sample of medical coders' work and test for errors using statistical control software. The supervisor assigns a "quality accuracy rating" (QAR) to the medical coder for the week (0 to 100 percent) based on the sample results The QAR affects each coder's pay; specifically, the company multiplies the total number of medical charts coded for the week by the QAR to determine the number of charts for which the coder will be paid. Since the sponsoring company would not provide the absolute QAR, the QAR metric equals participants' weekly percentage deviation from the QAR of the control group (i.e., the downtown-only condition) during the same week.

Task performance was measured as the "quality adjusted" number of medical charts coded (total number of charts coded x QAR). Again, the performance metric equals par- ticipants' daily percentage deviation from the control group's mean performance (number of medical charts coded) fur the same day.

IV. RESEARCH RESULTS Demographics

One hundred seventy-nine participants began the experiment. Nineteen participants dropped out due to voluntary termination; meaning, they volitionally left the company for various personal reasons (e.g., they found a different position elsewhere). Analyses are based on the 160 post-attrition participants (see Table 1 for demographic data).

Manipulation Checks Manipulation-check items administered in January 2004 (postexperiment) asked par-

ticipants to identify their telework opt ions (home, satellite, and /or downtown). All partic- ipants responded correctly to these items. Also, all control group participants reported they were unaware that any medical coders throughout the hospital network were allowed to telework. Finally, all telework participants reported that they be1 ieved all hospitals offered the same telework policy under which they were operating. Based on responses to the manipulation-check questions, the experimental treatments were considered successful.

Hypotheses Testing Testing the entire research model (see Figure i ) simultaneously using statistical meth-

ods, such as structural equations, path analysis, and partial least squares, was impossible because the number of treatments (five). number of repeated measures (as high as 435 observations per ESM variable per participant), and number of participants (n = 160) restricted "degrees of freedom." Hence. each level of the research model (i.e., objective function, input function, output function, and causal attributions) was analyzed via repeated measures ANCOVA, which accounts for both within- and between-participant variations. The within-participant variation adjusts for the time-series nature of the longitudinal data collection, thereby allowing for more precise tests of between-participant effects and iso- lation of residual error terms. Descriptive statistics of participant behaviors and responses are shown in Table 2 (objective function-optimal balance). Table 3 (input function- telework behavior), Table 4 (output funct ion-task performance and personal achievement). and Table 5 (causal attributions-task intemptions and cognitive efficiency).

Journal 4 Infomation Systems, Fall 2005

Beha v i m 1 Self-Regdatio~~ of Telewurk Locations: In~erruptin~ Interruptions!

TABLE 1 Demographics

Sanrple size I . Downtown Only (D) (control) 2. Home Only (H) 3. Home and Downtown (H+D) 4. Home and Satellite (H+S) 5. H+S+D Total Sample Size

Pre-Attrition Attrition Post- Attrition

Post Attrition Descriptive Statisties (n = 160)

Age: Yews as Medical Codefb:

(Mean) (Mean) (Mean) (Mean) (Mean) (Female) 13% 21% 5 2 8 8% 6%

56 (11) (Yes) (Yes) (Yes)

(Std .Dev.) (Std. Dev.) (Std. Dev.) (Std. Dm) (Std. Dev.) (Male)

Years with Current Employer": Miles from Home to Downlown Officea Miles fmm Home to Satellite Office (n = Gender": Completed Educationb: High School Only

One Year of College Tho Years of College Three Years of College Four Years of College

34 (IV) (No) (No) (No)

Position Level (1 through lV)b Certified Coding Specialist (CCS)b Significant Other Living at Home? Dependent Children Living at Homeb:

#Respondents with only one child at homeh #Respondents with two children at homeb #Respondents with three children at homek #Respondents with four children at homeb #Respondents with five children at homec

Mean (Standard Deviation) Ages of Dependent Children Living at Home Youngest Childu 2.42 (1.12) (n = 92) Second Youngest Childu 3.48 (1.18) (n = 79) Third Youngest Child" 5.77 (2.20) (n = 44) Founh Youngest Childfi 10.37 (3.32) (n = 9) Oldest Childd 16.00 (1.41) ( n = 2)

Based on ANOVA testing. means am not significan~ly different (p > .15) ncms trraimcnt conditions* Based on testing. proponions arr not significantly different (p > .lo) across vealment conditions. One participant each in the H (control) and H + D conditions reported five children. Ages of the fifth children in the H (control) and H+D conditions. respectively. were 17 and 15 years.

Hypothesis One The first hypothesis (HI) asserts that there will be an observable shifting of the input

function, output function, and causal attributions until the objective function (optimal bal- ance between work life and home life) i s achieved. H1 involves the three telework condi- tions where choice over work locations was available (H +D, H+S, and H+S+D). Analysis

Journal of Information Sysrems, Fat12005

TABLE 2 Objective Function-Self-Perceived Optimal Work-Home Life Balance-Means (p) and Standard Deviations (a)

June M- 1

August M+2

September M+3

October M+4

November M+5

December M+6

- -

CC - u - Optimal Balance

Downtown Only (D) 2.01 1.29 Downtown + Home (D+H) 1.85 1.27 Downtown + Satellite (D+S) 1.80 1.3 1 D+S+H 1.90 1.44 Home Only (H) 2.12 1.22

TABLE 3 Input Function-Telework Choice Behavior-Means (p) and Standard Deviations (u)

'Ikatment Location

Downtown + Downtown 8 Home (D+H) Home 8

Satellite + Satellite % Home (S+H) Home 8

July M+l

August M+2

September M+3

Oc tuber M+4

November M+5

P 0

36.06 8.56 63.94 8.56 59.96 4.62 43.04 4.62

December M+6

3 s2

Downtown + Downtown 96 6.24 3.42 7.02 3.6 1 9.3 1 5.27 t 2.67 6.90 14.03 8.2 1 14.52 7.6 1 - Satellite + Satellite 8 4.38 6.94 14.87 9.84 49.02 10.83 49.17 1 1.03 45.79 15.13 47.96 13.92 % 2 Home(D+S+H) Home% 89.38 7.01 78.10 8-88 4 1.67 9.94 38.16 1 1.33 40.18 12.53 37 "52 10.95 b

TABLE 4 Output Function-Means (p) and Standard Deviations (a)

June July August September M- 1 M+1 M+2 M+3

October November December M+4 M+S M+6

Quality Accuracy Rating' (Percent Deviation from

Downtown Only) Downtown + Home (D+H) Downtown + Satellite (D+S) D+S+H Home Only (H)

Task Performanceu (Percent Deviation from

Downtown Only) Downtown + Home (D+H) 7002 Downtown + Sarellite (D+S) -.003 D+S+H .OOl Home Only (H) -00 1

Personal Achievement Downtown Only (D) 2.0 1 1 -25 Downtown + Home (D+H) 3.94 1.41 Downtown + Satellite (D+S) 3.93 1.44 D+S+H 3.97 1.57 Home Only (H) 3.94 1.44

a While data were caplured from M- 6 (January) through M +6 (December), only M - I (July) through M + 6 means and standard deviations are shown on the table, although all means are illustrated on Figure 2.

TABLE 5 Causal Attributions-Means (p) and Standard Deviations (o)

October M+4

June July August M-1 M + l M+2

September M+3

November M+5

December M+6

Number of Work-Related Interruptions Downtown Only (D) 6.29 1.24 Downtown + Home (D+H) 6.57 1.09 Downtown + Satellite (D+ S) 6.24 1.06 D+S+H 6.65 1.25 Home Only (H) 6.19 1.19

Number of Non-Work-Related Interruptions Downtown Only (D) Downtown + Home (D+H) Downtown + Satellite (D+ S) D+S+H Home Only (H)

Cognitive Efficiency Downtown Only (D) 4.68 1.87 4.2 1 2.28 4.75 2.15 4.29 1.92 Downtown + Home (D+H) 4.54 2.05 4.60 2.24 3.46 1.95 4.86 2.14 Downtown + Satellite (D+S) 4.72 1.96 4.93 1.71 5.14 1.98 5.03 1.80 D+S+H 4.86 1.78 4.97 1.80 4.86 1.96 5.38 1.82 Home Only (H) 4.65 1.47 4.65 2.14 3.03 2.02 2.29 1.66

of H I is performed by descriptively analyzing patterns among the choice conditions, as illustrated on Figure 2 (optimal balance), Figure 3 (telework behavior), Figure 4 (desired outcomes), and Figure 5 (causal attributions).

In conjunction with visual observation, repeated measures ANCOVA is used to deter- mine if means are significantly different before and after the optimal balance measure stabilized (see Table 6).

Objective Function As shown in Figure 2, perceived optimal balance between work and home lives appears

to stabilize around the third experimental month (M+3). Statistical testing of the optimal balance measure (Table 6) indicates a significant increase (p < .01) from M+I through M+3, but a nonsignificant change from M + 4 through M+6 (p = 38). Based on these observations and analyses, HI predicts that the remaining model variables should follow a similar pattern; that is, these variables should remain unstable or continuously shifting while the objective function (optimal work-home life balance) is also unstable (M+ I through M+3).

Input Function Participants' choices of work place locations (i.e., telewotk behavior) shift fmm M+ 1

through M+3 in the H+D (Figure 3, Panel A), H+S (Figure 3, Panel B), and H+S+D (Figure 3, Panel C) treatments. Supporting statistical analyses indicate significant changes (p c .01) in these conditions over the first three months (Table 6). From M + 4 through M+6, the proportion of time spent at home (p = .47), satellite (p = .86), and downtown (p = .38) offices stabilizes across the three conditions. Accordingly, the employees' location choice patterns coincide with the optimal balance pattern, thereby supporting H 1 .'

FIGURE 2 Self-Perceived Optimal Work-Home Life Balance

Optimal Balance

M+3

Experimental Months

+Home ( H ) - - m a - - - Downtown (D) + H+D - Satellite (H+S) H+S+D

One possible explanation for the stabilizutian of con~mutinp behavior is that tclcwork began in Junc. The pattern seems to stabilize in August. During late August or early September. school &gins and perhaps the pattern stabilized due to children in school for participants with children. and increased school-related vehicles on the road kg. . school buses and parents' automobiles) Tor pdnicipnts without children.

I G m 3 Telework Behavior

Panel A: Home + Downtown Condition

Panel B: Home + SatdIite Conditit~

Experimental Months

Panel C: Home + Satellite + Downtown Condition

Experimental MonW

JOY^^ $ f Jorrtzatiofl System, Fat1 2mS

FIGURE 4 Desired Outcomes

Panel A: Quality Aeeumq Rating

Panel 0: Quality Adjwtcd Task PerPomancc

-

-u w

Mu6 M-5 M-4 M-3 M- 2 M- 1 M+I M+2 M+3 M& M-t-5 M+6

Ex pYmentcll Months

Panel C: Personal Acheewment

Behavioral $#Regularion of Telework Locations: Interrupting Interruptions!

FIGURE 5 Causal Attributions

Panel A: Daily # Work-Rdated Interruptions

Panel B: Daily # Non-Work-Related Interruptions

M+2 M+3

Experimental Montbs

+Home(H) - - - 0 - - - Dbwatuwn (Dl + H + D- Satellite (H + S) + H + S + D r

Panel C: Cognitive Efficiency

M+3 M+4

Experimental Months

+Home(H) ---a--- Downtown (D) +H + D + Satellite (H + S) H + S + D +

Journal c . Informution Systems, Fa N 2005

TABLE 6 Hypotheses Tests

Hypothesis One (HI) One-Way Repeated Measures ANCOVAa with Three Levels

(H+D, H+S, H+S+D) M + 1 + M+3 M+4 -- M+6 F P F P - - 8.72 .O 1 0.87 -88

Hypothesis Two (H2) One-Way Repeated Measures ANCOVAa with Five Levels

(H, D, H+D, H+S, H+S+D) Bonferroni Multiple Comparisons (a = .05)

M+1- M+6 Least Square Means F P H D H+D - H+S H+S+D

5.94 .O 1 2.73 > 2.01 < 5.61 = 5.68 = 5.73

-

N 0

Variables

a Self-Perceived Optimal Balance

Telework Behavior Home % Satellite % Downtown 8

Output Function Quality Accuracy Rating Task Performance Personal Achievement Causal Attributions # Work Intermptians # Nun-Work Intempt's Cognitive Efficiency

Within-participants variable and preexpetimental measures (M-6 through M- 1 for Quality Accuracy Rating and Job Perfmanee; M- 1 for all other vnriabtes) were significant (p < -01) in all ANCOVA models. A single covariate (number of children living at home) was significant (p < .03) in all ANCOVA models except for the ANCOVA model analyzing the Number of Work Intemptions (p > .lo). None of the other demographic variables shown on Table I was significantly associated with the dependent variables.

B c h a v i d Se~Regr~Iatiott of Telewovk Locutions: Inrerr~~ptir~g Inretruptim!

Ourput Function In the three choice conditions, the employees' quality slccuracy rating (QAR) does not

change from M+l through M+3 (p = .67) or from M+4 through M+6 (p = .73) (Figure 4, Panel A; Table 6). Overall, quality adjusted task performance, on the other hand, climbs significantly higher (p < .01) across both time periods (Table 6). Close inspection of Figure 4, Panel B suggests that perf~mance continually rises in the H+S and H+S+D conditions, but remains stable in the H+D condition throughout the experimental months. Personal achievement rises higher from M + l through M + 3 (p c .01) and stabilizes from M+4 through M+6 (p = .5 1) (Figure 4, Panel C; Table 6) in all three conditions.

The research findings are mixed with regard to the output function; that is, personal achievement follows the same pattern as optimal balance, as anticipated. However, task performance rises throughout the experimental period in the conditions when satellite of- fices are available, but remains unchanged for the H+ D condition.

Cuusa1 AWbutiions W o of the three causal attributions follow the same pattern as optimal balance or the

objective function. From M+ 1 through M+3, the number of work-related interruptions changes significantly (p < .01) and then settles into a stable pattern from M + 4 through M + 6 (p = .60) (Table 6). A review of Figure 5, Panel A suggests that the number of work- related interruptions drops in all three conditions at M+ 1 and M+2, but at M+3 the number of work-related interruptions rises back to its prior level in the H+ D condition. In all three choice conditions, the numbers of nonwork intermptions rise from M+ 1 through M+3 (p < .01) and drop from M+4 through M+6 (p < .01) (Figure 5, Panel B; Table 6). Finally, in all three conditions, cognitive efficiency increases from M+ 1 through M+3 (p < .01) and stabilizes from M+4 through M+6 (p = .92) (Figure 5, Panel C; Table 6). Hence, the numbers of work-related intermptions and cognitive efficiency support H I , while the num- ber of nonwork intermptions does not.

Overall, while the evidence is mixed, the research model of behavioral self-regulation is generally supported. While the participants' perceptions of optimal balance between work and home lives are in fiux (M+ 1 though M+3), all of the model variables change signif- icantly, except for work quality, which remains stable. Once optimal balance stabilizes (M+4 through M+6), so do all other model variables except for job performance, which keeps climbing, and the number of nonwork intermptions, which declines. While the anal- yses cannot conclusively indicate a causal relationship among the model variables, control theory lends theoretical support to the chain of events depicted in Figure 1.

Hypothesis Two The second hypothesis (H2) anticipates that participants who are offered choice of two

or more work locations will record higher task performance and personal achievement than employees who are regulated to a single work location. Table 6 prewnts the results of repeated measures ANCOVA testing on all model variables across the entire experimental period (M+ I through M+6). In addition, Table 6 shows the results of multiple pairwise comparison tests (Bonfemni) among treatment conditions on the least square means of each measured ~atiable.~

The least squPn mans reflect adjus~mens for wilhin-participant variation, pmxpcrimcntal measures (Ma t h m h M-l for Qualily Accuracy Rating and J o b Petfofm8m M-l for all other variables). nmi a single covariate (number of children living at home).

Juun~al JIn/ormarion Sy.~ms. Full 2005

Optimul Balance and Telewonk Behavior While not included as part of H2, note that participants in the choice conditions indicate

relatively high and statistically similar optimal balance means, while employees in the no- choice (H and D) conditions record relatively low means, with the D mean (2.0 1 ) signifi- cantly lower than the H mean (2.73). Table 6 also presents the percentages of work time spent at various locations. Supplemental Bonferroni tests (p = .05) within each of the choice conditions (not shown) indicate the following: in the H+D condition, the percentages of time at home (63.04 percent) and downtown (3 1.30 percent) are significantly different; in the H+S condition, the percentages of time at home (5 1.85 percent) and satellite (48.33 percent) we not significantly different; and, the percentages of time at home (47.72 percent), satellite (35.33 percent), and downtown ( 10.9 1 percent) are significantly different.

Trrsk P e ~ i m a n c e and Pemonal Achievement Quality adjusted task performance in the H+S (3.84 percent) and H+S+D (3.42 per-

cent) treatments is significantly higher than the control condition (0.00 percent baseline); performance in the H +D condition (-0.0 1 percent) is statistically equivalent to the control condition, and performance in the H condition (-3.64 percent) is significantly lower than the control condition. H2 is supported in all choice conditions when compared to the H condition; however, H2 is only partially supported when compared to the control group; as task perfomance the D and H+D conditions are statistically equivalent. To better under- stand the task performance differences, supplemental analyses are performed, as next described.

In the cunent study, job performance is a function of volume (number of medical charts coded) and quality (QAR). Focusing on quality, the QAR in the choice conditions remains statistically equivalent to the control condition (D) throughout the experimental period, while quality deteriorates significantly in the H condition (-3.20 percent). Supplemental tests (not shown) indicate that the volume (unadjusted for quality) of medical charts coded from M+1 through M + 6 is significantly higher in the H+S (4.28 percent) and H+S+D (4.07 percent) conditions than the control condition (p < .01), while volume in the H and H+D conditions is statistically equivalent to the D condition (p > .30).Y Accordingly, considering the joint effects of volume and quality, performance increases in the H+ S and H+S+D conditions are a function of higher volume and comparable quality; performance equivalence between the H+D and D conditions is due to similar quantity and quality, and performance degradation in the H condition i s linked to similar quantity but lower quality.

Focusing on personal achievement, the highest least square means in the H+D (5.74), H+S (5.38), and H+S+D conditions (5.41) are statistically equivalent, and significantly higher than the H ( 1.48) and D (1 90) means. Thus, with respect to personal achievement, the evidence supports H2.

Overall, employees with location choice outperformed the H condition; participants in conditions where satellite offices were available performed better than the control group (D), and teleworkers in all three choice conditions recorded significantly higher levels of personal achievement than either the H condition or control group (D). Accordingly, the weight of evidence generally suppons H2.

h

* The computer system t@ed the nmbcr af minutes W parci&an~s worked each day f b m 12:M A M . one day through 11 5 9 EM. the next day. The mean (sun& deviation) how- worked across all five conditims &as 832 (1.&5). A one-way ANOVA model indicated uodgniR*mcc across all five conditions (F = 0.54, p = 34). Hence, l e productivity gains @ lam am no1 duc to iwnascd or deenasod work time.

Journal of lnform~tio~t Systems1 Fall 2005

Behavioral Self-Rtgulmion of Telavork Locations: Interr~priing Interr~ptiotzs!

Causal Attn'butions Why did performance decline in the H condition when the mean daily number of work-

related intemptions dropped to the lowest of all conditions (3.17)? The answer to this question partially rests with the mount of time it took to deal with the intermptions. Recall, the computer tracked intermption duration. On average, work-related intemptions con- sumed a mean (standard deviation) time of 4.25 (1.21) minutes each.lo The mean number of minutes for nonwork-related intermptions was 3.21 (1.13) in all conditions except for the H condition, where the mean was 10.42 (2.09)." Participants in the H condition con- sumed an average of 13.47 minutes (4.25 minutes x 3.17 intermptions) handling work- related intermptions, and 125.14 minutes (10.42 minutes x 12.0 1 interruptions) coping with nonwork-related interruptions, fur a daily average of 138.61 minutes (2.3 hours) per day. By contrast. the average minutes spent in the H+S condition fur work-related and nonwork-related intemptions were 20.83 (4.25 minutes x 4.90 intermptions) and 12.68 (3.21 minutes x 3.95 intermptions), respectively, fur a total of 33.51 minutes (06 hours) per day. Thus, one answer to the productivity loss in the H condition is that the amount of time spent handling intermptions was high, which deteriorated task quality. A related reason could be that a certain level of work-related intemptions might be healthy, for such inter- ruptions afford opportunities for participants to improve in their job. Since participants in the H condition were not in physical proximity to colleagues, work-related intermption time was minimized, but perhaps, too few intemptions limited on-the-job learning.

As well, the inordinate amount of time and frustration in the H condition related to nonwork-related task intermptions could have decreased cognitive efficiency. As depicted in Figure 5 (Panel C), participants' ability to focus on their personal affairs (cognitive efficiency) settled into a discernable pattern around M +3, except for the H condition, which stabilized around M+5. By the end of the experiment, cognitive efficiency was lowest in the H condition (2.1 1). higher in the D (4.35) and H+D (4.51) conditions, and highest in the H+S (5.29) and H+S+D (5.3 1) conditions (see Table 6). This suggests that participants who worked exclusively at home (H) were less able to focus on their personal responsi- bilit ies and activities than other participants. Duri ng the debriefing discussions, H partici- pants indicated that being home all of the time triggered a great deal of stress and conflict among household members, friends, relatives, and so on-to the point where they were unable to satisfactorily focus on their work tasks or personal activities.

Supplemental Analyses The number of children living at home was a significant covariate in all ANCOVA

models. Supplemental analyses of the choice conditions isolated the covariate effect to times when employees worked at home, as opposed to other locations. When participants in the choice conditions worked at home, the same relationships were found as in the home only (H) condition; that is, although "degrees of freedom" limitations prevented ANOVA anal- yses, significant (p s .lo) correlations indicated that the number of children living at home was negatively associated with coding quality, task performance, personal achievement, and cognitive efficiency, yet positively associated with the number of nonwork intemptions.

The means wee not significantly diffennt across tRatmnt eondilions .(p > .lo). The means were not significantly different acm the D, H +D. H+S, and H +S+D conclLioas (p > .lo), ktt the H mean (1 0.42) was significantly different (1 = 6.29, p < .0l) than tht overall mean for the abet conditions (3.2 1 ).

Joum111 of I~fon~to~io~t Sysmms, Fall 22005

This study also captured an organizational-level variable-employee turnover. The his- torical attrition rate across all five a c e locations was 10.5 percent for the calendar year (2002) preceding the 12-month study (2003), and the historical rates were not significantly different by treatment location (xZ = 4.57, d.f. = 9, p = .87). Referring to Table 1, attrition rates for the D condition (9.7 percent) and H+D condition (10.3 percent) were not signif- icantly different from their historical rates (x2 = 2.49, d.f. = 3, p = 87). The attrition rate for the H condition (20.5 percent) was significantly higher than its historical rate ( x2 = 7.01, d.f. = 1, p < .01). Finally, attrition rates for the H+S condition (6.5 percent) and

I

H + S + D condition (5.1 percent) were significantly lower than their historical rates ($ = 12.55, d.f. = 3, p < .01).12 Hence, from an organizational perspective, the H+S and H+S+D (H) conditions not only resulted in the highest (lowest) task performance, but also the lowest (highest) employee turnover.

V. DISCUSSION The purpose of the current study was to determine the most effective telework policy

for a company that was considering several alternative strategies. The research model de- veloped herein combines pertinent aspects of self-determination theory (e.g., Deci and Ryan 2000) and relevant features of the control theory model of work motivation (Klein 1989). The between-participants, longitudinal, randomized, field experiment designed for this proj- ect used the experience sampling method (ESM) to capture psychological responses in the natural ecology of participants' work and home environments. and employed various ar- chival data collection techniques to track work locations, task-interruption sources and times, work quality, task performance and employee retention. Field experiments are rare, but when researchers can administrate them successfully, the scientific and professional communities stand to gain valuable insight from the combination of internal and external validity strengths.

The overall pattern of results suggests that working exclusively at home is not a good policy for companies or employees. For participants in the home-only (H) condition, ob- jective measures of task performance were significantly lower than all other conditions (including the control condition), and subjective measures of personal achievement were significantly worse than the choice conditions (but equivalent to the control condition). The causal attribution "task intermpdons" helps to explain these negative effects.

While the number of work-related task intemptions was lowest in the H condition, the number of nonwork-related task intemptions was highest. One might reason that the offset in the number of work and nonwork-related intermptions should neutralize the impact on task performance. However, when one examines the amount of time spent handling both types of intermptions, participants in the H condition spent about two hours per day on intempt ions, while participants in the other conditions (including the control condition) spent less than one hour per day on intermptions.

Increased interruption time could explain the decline in task performance in the H condition, as the employees were likely rushing to complete their medical coding tasks. In

" Company managers. the board of directors. and the instilutional review b o d accepted thc possibility that different attrition mles might be ob~aincd across ihe treatment conditions. The company ufferwl lo re-employ all sixleeen employees in the trealmcnc conditions who voluntarily [eminaced from M + 1 through M +6. In addhion. the company paid the sixteen onicced employees r gmss amount equal 10 the historical average of [heir daily earnings rimes the number of work Jays from the dote of their remination through the end of the experimental period (M+6). Of the sixteen people involved. only onc employee mum&. All of rhe remaining fifteen medical coders had found substitute employment.

Juur~~,al of Infomarion Systems, Full 2005

Behavioral Self-Regulation of Teletvork Locu~ions: Interrupting Interruptions!

contrast, the two treatment conditions that included a satellite office as an alternate work location (H+S and H+D+S) recorded the highest levels of task performance. Participants in these conditions recorded the lowest amount of time spent on work-related and nonwork- related interruptions than all other conditions (including the H+D condition). Hence, task- interruption time helps to explain observed task-performance differences.

Participants in all conditions with telework location choices (H+S, H + D, and H+S +D) recorded the highest levels of personal achievement, while employees in the H and D condition reflected the lowest levels. One can understand why participants in the D con- dition did not feel a high level of personal achievement, as they were away from the home while working; however, the low personal achievement score in the H condition is less intuitive. Interestingly, the amount of time spent dealing with nonwork-related task inter- ruptions is negatively related to cognitive efficiency, which oddly suggests that personal intermptions interfere with the participants' ability to focus on personal matters. Post- experiment debriefings shed some light on this apparent discrepancy, as participants in the H condition indicated that having to break their concentration on medical coding to handle interruptions of a personal nature was very irritating, whereas coping with similar personal matters when not working was intrinsically rewarding. Participants in the H condition also noted that being home all of the time increased friction and conflict among family members and friends, and the resulting stress on their personal lives was debilitating.

As with any study, the current research project is limited in various ways. For instance, there are likely other psychological variables, behavioral factors, and research designs that might have been implemented, but company managers and directors restricted the nature and extent of data collection as well as the allowable experimental treatments. Also, this study involves multiple hospitals owned by a single parent company; thus, corporate culture and common ownership issues could limit generalizability of study findings. Another lim- itation involves the intrusiveness of the ESM technique; however, analysis of monthly sur- vey data (not reported) suggests that the technique became routine rather quickly (within two weeks). Further, when task intemptions occurred, participants voluntarily suspended their medical coding software; hence, while it is likely that participants did record all task interruptions, there is no reason to expect a systematic nonrecording bias across conditions. Finally, stabilization of most model variables occurred between M +3 (September) and M +4 (October). Given that most schools start during this period and the number of children at home was a significant covariate in all ANCOVA models, stabilization could be due to exogenous factors related to children in school.

This study responds to recent calls for telework research to investigate the social dy- namics of why employees telework, how employees integrate telework into their daily lives, and what effects telework produces (Orlikowski and Barley 200 1 ). While this study involves individual piece-work, future studies should examine the dynamics of telework in the broader context of group dynamics and collective decision making. Also, as illustrated by this study, the ESM data collection technique is valuable with respect to gaining keen insight into process-based and outcome-based measures. Future studies, particularly field-based investigations, should consider incorporating the ESM into their designs where appropriate, as behavioral researchers can use the ESM technique across a variety of populations, times, settings, and questions.

The most theoretically and practically compelling aspect of this study centers on the concept of task interruptions. Stepping back and looking holistically at the behavioral and psychological patterns observed in the current study, one could argue that the professional and personal successes recorded in the choice conditions were driven primarily by the

Journal of'lnfomtttion Sy~ems, Fall 2005

participants' ability to avoid task intemptions at work and home. On the other hand, as mentioned earlier, participants in the H condition recorded the lowest number of work- related intermptions, which leads one to wonder if a certain level of work-related intermp tions is healthy, as such intermptions might facilitate personal learning and growth. As suggested by Bailey and Kurland (2002) and indicated by the study results, future research should focus on the psychological nature and consequential effects of work-related and nonwork-related task interruptions.

Telework is a rapidly emerging phenomenon in the accounting profession. Telework is a viable alternative to the traditional office environment for most accountants and auditors. There are many reasons for the accounting profession to transition toward a virtual-work paradigm, such as the trend toward global dispersion of organizations, concern for improv- ing the human condition, attention to disaster contingency planning, need to reduce negative commuting effects (e+g., stress, fuel, pollution and congestion), and desire to improve in- vestment returns. As well, there are many questions and concerns from owners, managers, and employees regarding how to best design and implement an effective telework policy- one that balances organizational demands and employees' needs. As indicated by the results of this study, providing an autonomy-supportive environment via flexible work arrange- ments is one way to balance such competing forces. Toward this end, bountiful research questions remain unexplored.

Epilogue Management of the sponsoring company performed a cost-benefit analysis of each

condition in the current study. The costs involved all identifiable expenses and capital outlays, and the benefits considered quality adjusted task performance and employee reten- tion. Results of the cost-benefit analyses indicated the following result (from lowest ( 1) to highest (5) net benefit):

I . downtown only (D), 2. home only (H), 3. home plus downtown (H+D), 4. home plus satellite plus downtown (H +S +D), 5. home plus satellite (H+S).

When further considering the employees' sense of personal achievement and managers' desire to retain some downtown office space for employees, the company implemented the (H + S + D) telework condition across all hospitals and clinics.

APPENDIX Experience Sampling Method Items

Self-perceived Objective Function (adapted from Haynes et al. 2002) ubxdg

I believe that I have achieved an optimal balance between my work life and home life ( I = Strongly Disagree, 2 = Moderately Disagree, 3 = Slightly Disagree, 4 = Neither Disagree nor Agree. 5 = Slightly Agree, 6 = Moderately Agree, 7 = Strongly Agree).

Personal Achievement (adapted from Hill et al. 1998) ;I.~.c.~.c

Outside of work, I have personal responsibilities and activities, such as household chores, family obligations, hobbies, leisure activities and so on. I am with the extent to which I am handling all of my personal responsibilities and

Behavioral Self-Reg~latEon of Telework tocationst Interrupting l~terruptions!

activities. (1 = very dissatisfied, 2 = moderately dissatisfied, 3 = slightly dissat- isfied, 4 = neither dissatisfied nor satisfied, 5 = slightly satisfied, 6 = moderately satisfied, 7 = strongly satisfied).

2. 1 am satisfied with my level of achievement with respect to fulfilling all of my personal responsibilities and activities, such as household chores, family obliga- tions, hobbies, leisure activities and so on. (1 = strongly disagree, 2 = moderately disagree, 3 = slightly disagree, 4 = neither disagree nor agree, 5 = slightly agree, 6 = moderately agree, 7 = strongly agree).

Cognitive Efficiency (adapted from Kubey et al. 1996) a+b.~.d,g

1. It is easy for me to concentrate while I am engaged in my personal responsibilities and activities. (1 = strongly disagree, 2 = moderately disagree, 3 = slightly dis- agree, 4 = neither disagree nor agree, 5 = slightly agree, 6 = moderately a p e , 7 = strongly agree).

2. When I am engaged in personal tasks and activities, I am: (1 = very unfocused, 2 = moderately unfocused, 3 = slightly unfocused, 4 = neither unfocused nor fo- cused, 5 = slightly focused, 6 = moderately focused, 7 = very focused).

Wording of the ESM response items (above) was developed and led in four pilot -ions that took place one week a p t . Each pilot session included five medical coders and was held at a different hospital or clinic. None of the medical coders or locations was included in the experimental study. Before the ESM data collec~ion began on June lst, all participants nccived training in how to respond to the items. During these training sessions. the experimenter explained to the participants the meaning of each item. Participants asked questions if they were unclear and the experimenter continued to explain the items until all participanls indicated that they clearly understood the meaning. The ESM items randomly appeared in a pop-up box three times throughout the work day. Each time the ESM pop-up box appeared on the computer scmn. the response items (above) were pmsented in random order.

r he i c m scales were randomly reversed 20 percent of the time. Item was assessed each time the ESM pop-up box appeared. Each rime the pop-up box appeared, there was a 50 percent probability that either response item would appear. I~em responses were averaged into a single index (r = .9 1 ). Each time the pop-up box appeared the= was a 50 percent probability that either response item would appear. Item responses were averaged into a single index (r = 93).

REFERENCES Almer, E. D., and S. E. Kaplan. 2002. The effects of flexible work arrangements on suessors, burnout,

and behavioral job outcomes. Behavioral Research in Accomring 14: 1-34. 9 I. R. Cohen. and L. E. Single. 2003. Factors affecting the choice to participate in flexible

work arrangements. Auditing: A Jouma! of Prmfice & Theory 22 (I): 69-9 1. Apgar. M. I. 1998. The alternative workplace: Changing where and how people work. Hawad Bmi-

m e s s Review 23 (4) 12 1- 136. Baard. l? R, E. L. Deci. and R. M. Ryan. 2000. Intrinsic seed satisfaction as a motivational basis of

performance and well-being at work: An application of cognitive evaluation theory. Unpublished manuscript, Fordam University, New Yorlr, NY.

Bailey, D. E., and N o B. Kurland. 2002. A review of telework research: Findings, new directions, and lessons for the study of modern work. Journal of Organizational Behavior 23 (4): 383400.

Bandurn, A. 1997. Sew-EBcacy: The Exercise c+fControl. New Yak, NY: Freeman. Baruch, Y., and N. Nicholson. 1997. Home, sweet work: Requirements for effective home working.

Journal of GenemL Management 23 (1 5): 15-30. Baumeister, R. R, and M. R. Leary. 1995. The need to belong: Desire fur interpersonal attachments

as a fundamental human motivation. Psychological Bulletin 117: 497-529. Belanger, F* 1999. Worked propensity to telecommute: An empirical study. Infomatiofi and Man-

agement 35: 130-153.

Jouml of Infomution Systems, Fall 2005

? and E. L. Deci. 2000. Self-determination theory and the facilitation of intrinsic mdivation, social development, and well-being. Anretican Psychologist 55: 68-78.

Sheldon, K. M., and A. J. Elliot. 1998. Not all personal gads are "personal": Comparing autonomous and cantrulling goals on effort and attainment. Personality and Social Psych~logy Bulletin 2 4 546557.

Tomaskovic-Devey, D., and B. J. Risman. 1993. Telecommuting innovation and organization: A con- tingency theory of labor process change. Social Scie~~ce Qwrtcrly 74: 367-385.

Vallerand, R. J. 1997. Toward a hierarchical model of intrinsic and extrinsic motivation. Advances In Experimental Social Psychology 29: 27 1-360.

White, R. W. 1959. Motivation reconsidered: The concept of competence. Psychological Review 66: 297-333,

Yap, C. S., and H. Tng. 1990. Factors associated with attitudes toward telecommuting. Informotion and Management 1 9: 227-235.

Journal of lnformajim Systems, Fall 2005