Work from home and job outcomes: does well-being matter for accountants in a developing country?

Abstract

Purpose Well-being is an important dimension of human life but plays a controversial role in organizations, especially in different working environments. This study aims to explore the role of well-being in work from home (WFH) context, and its consequence on job outcomes among accountants in a fast-developing country, Vietnam. Design/methodology/approach A quantitative study is conducted with the data from Vietnamese accountants who had to work from home during the pandemic time. Partial least squares structural equation modeling method is applied to analyze the data. Findings The results show a direct and significant relationship of WFH with the employees’ well-being and job satisfaction (JS). Well-being fully mediates the influence of home-based work and JS on job performance. Originality/value This study generates valuable knowledge and practical implication in organizational policies and initiatives that aim to enhance employees’ well-being and promote positive job outcomes in the context of remote work. Organization employers should take their employees’ well-being as a key factor and consider it in personnel policy to enhance their work performance.