An Analysis of Organizational Support for Telecommuting

Overview

Phil Marciano, partner at Citrin Cooperman, outlines the most frequent financial statement pitfalls he encounters while reviewing not-for-profit organizations. He highlights improper classification of assets and lease items, mishandling of conditional versus unconditional contributions, board-designated versus donor-restricted net assets, errors in functional expense and cash-flow presentations, and overlooked non-cash gifts. Marciano stresses robust internal controls, staff training, and vigilant board oversight to avoid these GAAP violations.

Highlights

• Alternative work arrangements
• Telecommuting
• Organizational and supervisor support in public accounting
• Procedural justice
• Turnover intentions

Objectives

• Apply the concept of perceived organizational support for telecommuting in public accounting by evaluating the impact of supervisor support for personal/family needs on perceptions of telecommuting support and subsequently predicting its influence on perceived career penalties and turnover intentions.
• Analyze the factors within an organization's control that influence perceived organizational support for telecommuting in the post-pandemic environment within the public accounting sector, integrating the understanding of procedural justice regarding telecommuting requirements and its association with perceptions of support, career penalties, and turnover intentions.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.