The attitudes of 78 managers and 63 employees to telecommuting were compared. All subjects had access to a personal computer and were computer literate to some degree. The results showed that neither group found telecommuting to be particularly appealing, though managers were more opposed to the idea than were employees. Both groups indicated that their organizations were not supportive. The main concerns were with issues such as social interaction, professional development, and promotability.

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Journal INFOR: Information Systems and Operational Research
Duxbury, L, Higgins, Chris A. (Chris A.), & Irving, Ric H. (Ric H.). (1987). ATTITUDES OF MANAGERS AND EMPLOYEES TO TELECOMMUTING. INFOR: Information Systems and Operational Research, 25(3), 273–285.