Volume 22, Issue 3 pp. 289-314
Article

Exploring the Impacts of the COVID-19 Pandemic on Productivity: A Study of Accounting Faculty Who Are Caregivers of Children*

Sara Wick

Corresponding Author

Sara Wick

University of Guelph

Corresponding author.

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Camillo Lento

Camillo Lento

Lakehead University

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First published: 20 June 2023
Citations: 2
*

Accepted by Adam Presslee. We thank Adam Presslee and the two anonymous reviewers for their helpful comments in the review process. We are also grateful for the financial support provided by the Canadian Academic Accounting Association (CAAA)–Deloitte Fund for Accounting Research. Thanks to Devan Mescall (moderator) and participants at the 2022 CAAA Annual Conference, and participants at the University of Guelph Department of Management Lunchtime Seminar Series, for their comments and feedback. We also thank Nicole Bena and Laura Fallowfield for their research assistance. Lastly, we are grateful to all of those who participated in our study by completing our survey.

[Corrections made on August 1, 2023, after first online publication: the accepting editor was corrected, and a value in the first paragraph of page 14 was corrected from 11 84 to 11.84.]

ABSTRACT

en

This study explores how the COVID-19 pandemic affected the productivity of accounting faculty who identify as caregivers of children. We examine the effects on caregivers of children because of the significant shift in the family-work interface that resulted from remote working and learning. We draw on existing family-work conflict research to develop four hypotheses that explore why the productivity of accounting faculty who are caregivers of children might be affected differently during the pandemic than that of accounting faculty who are non-caregivers of children. We surveyed accounting faculty primarily across Canada and the United States. We find that accounting faculty caring for children during the pandemic experienced reduced research, teaching, and service productivity because of increased family-work conflict and depletion. We supplement our main findings with an analysis of open-ended questions to further understand productivity changes and supports for research, teaching, and service. Our study contributes to research examining family-work conflict, employee productivity, and the accounting profession by making practical recommendations for providing targeted support for caregivers of children during times of crisis.

RÉSUMÉ

fr

Explorer les impacts de la pandémie de COVID-19 sur la productivité : Étude sur les membres du corps professoral qui prennent soin d'enfants

La présente étude se penche sur la façon dont la pandémie de COVID-19 a nui à la productivité des professeur(e)s qui s'identifient comme des personnes prenant soin d'enfants. Nous examinons les effets de la pandémie sur ces personnes dans l'optique de l'évolution importante qu'a connue l'interface famille-travail en raison du travail et de l'apprentissage à distance. Nous nous appuyons sur la recherche existante concernant les conflits entre les activités professionnelles et la vie familiale afin d'élaborer quatre hypothèses qui expliqueraient pour quelles raisons, durant la pandémie, la productivité des membres du corps professoral qui prennent soin d'enfants a pu être influencée différemment par rapport à celle des professeur(e)s qui ne s'occupaient pas d'enfants. Nous avons principalement interrogé des membres du corps professoral qui prennent soin d'enfants au Canada et aux États-Unis. Nous établissons que, durant la pandémie, la productivité de ces personnes sur le plan de la recherche, de l'enseignement et des services a diminué en raison de l'augmentation des conflits famille-travail et de l'épuisement. Nous complétons nos observations de base par une analyse des réponses aux questions à développement afin de mieux comprendre les changements touchant la productivité et les mesures de soutien à la recherche, à l'enseignement et aux services. Notre étude contribue à la recherche portant sur le conflit travail-famille, la productivité des employés et la profession comptable en formulant des recommandations pratiques visant à fournir du soutien ciblé aux personnes qui prennent soin d'enfants en période de crise.

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