World Education Connect Multidisciplinary e-Publication, Vol. VI, Issue VIII (August 2026), pp.201-202
Angelique Ivy Tulaña
Polytechnic University of the Philippines
Abstract
This study examined whether employee engagement mediates the relationship between the perceived effectiveness of remote work and perceived financial performance at KSDT CPA. Survey responses from 188 remote and hybrid employees showed that remote work had no significant direct effect on perceived financial performance. However, remote work significantly strengthened employee engagement, which positively predicted perceived financial performance. Employee engagement therefore transmitted remote work’s contribution to perceived revenue growth and cost optimization.
Introduction
Remote work has evolved from an occasional benefit into a core organizational arrangement. It can improve flexibility, continuity, and access to talent, yet dispersed work may weaken communication and collaboration unless supported by appropriate work design (Allen et al., 2015; Wang et al., 2021). These tensions are especially important in public accounting, where secure technology, deadlines, professional judgment, and cross-border coordination shape service quality. This study focused on KSDT CPA and treated financial performance as employees’ perceptions of revenue growth and cost optimization rather than objective financial records.
Statement of the Problem
The study determined the effectiveness of remote work in terms of technology access and schedule flexibility; assessed employee engagement through motivation, commitment, communication, and collaboration; and evaluated perceived financial performance through revenue growth and cost optimization. It tested whether remote work affected perceived financial performance and engagement, whether engagement affected perceived financial performance, and whether engagement mediated the remote work–performance relationship.
Methodology
A quantitative, cross-sectional survey covered all 188 eligible KSDT CPA employees who had worked remotely or in hybrid arrangements for at least six months, achieving a 100% response rate. A validated, researcher-made five-point Likert questionnaire showed good-to-excellent reliability (Cronbach’s α = .804–.942). Descriptive statistics, ordinary least-squares regression, and Hayes PROCESS Model 4 in SPSS were used. Mediation significance was assessed with 5,000 bootstrap samples and a 95% confidence interval (Preacher & Hayes, 2004).
Result and Discussion
Employees rated technology access, flexibility, engagement, revenue growth, and cost optimization positively. Remote-work effectiveness did not directly predict perceived financial performance (β = .1049, p = .1741). It significantly predicted engagement (β = .3007, p = .0001), while engagement significantly predicted perceived financial performance (β = .5160, p = .0001). The indirect effect was significant (ab = .1552, 95% bootstrap CI [.0814, .2460]). Thus, remote work appears to create enabling conditions, but engagement converts those conditions into favorable perceived financial outcomes, consistent with evidence that engagement channels organizational resources into performance (Bakker et al., 2023).
Conclusion and Recommendation
Remote work alone was insufficient to improve perceived financial performance; its value operated through employee engagement. KSDT CPA should maintain reliable technology and flexible schedules while strengthening timely technical support, monthly manager–employee meetings, recognition, mentoring, training, wellness, and virtual team-building. Quarterly engagement surveys and semiannual evaluations should connect engagement with productivity, client satisfaction, retention, operational efficiency, and perceived financial performance. Future studies should include other professional-service firms, objective financial indicators, and variables such as leadership, culture, well-being, and job satisfaction.
References
Allen, T. D., Golden, T. D., & Shockley, K. M. (2015). How effective is telecommuting? Assessing the status of our scientific findings. Psychological Science in the Public Interest, 16(2), 40–68. https://doi.org/10.1177/1529100615593273
Bakker, A. B., Hetland, J., Olsen, O. K., & Espevik, R. (2023). The job demands–resources model and performance: The mediating role of employee engagement. Frontiers in Psychology, 14, Article 1194018. https://doi.org/10.3389/fpsyg.2023.1194018
Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behavior Research Methods, Instruments, & Computers, 36(4), 717–731. https://doi.org/10.3758/BF03206553
Wang, B., Liu, Y., Qian, J., & Parker, S. K. (2021). Achieving effective remote working during the COVID-19 pandemic: A work design perspective. Applied Psychology, 70(1), 16–59. https://doi.org/10.1111/apps.12290
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