Throughout the years technology has made huge impacts on the way business conducts itself. From the internet and cellular technology to laptops, communication has become accessible wherever one might be. Those who have benefited most from such technology are those who spend most of their time out of the office. However, the question is this: If technology enables employees to communicate and accomplish the tasks necessary to complete one's work outside the workplace, then why aren't corporations jumping at the idea? Corporations are always looking at ways to cut costs. Having an employee work from home reduces office overhead. Corporations need to attain a level of culture that can only be absorbed when working at the business place. So how can corporations cut office overhead costs while trying to maintain growth, information sharing and a level of culture? Is it possible to implement such system? Accountants, who are not known for their ingenious technological creations, have contributed to technology by implementing a system where information sharing is enhanced and space is utilized more efficiently. For the most part hotelling' is more of a cost saving technique than a technological advance. However, the technology used, ensures that information sharing is not reduced or lost due to space utilization. Hotelling may be the new wave of the future, however communicating this to employees may be more difficult than anticipated because of some of the social elements that will be disrupted by installing the new system. Hotelling does have its downfalls, but the benefits certainly exceed the costs for any organization willing to install such a system. With the increase of communication devices such as intranets, cell phones, laptops, modems, emails, and voicemails, accountants have more mobility as to where they can do their work. This is extremely beneficial to those accountants who spend most of their time at the client's workplace.
