In most European countries, teleworking or homeworking is used in various forms that differ from one another by its legal regulation. The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the financial indicators. We hypothesized that employer adoption of telework would depend on some economic factors. The empirical evidence showed that a typical company that uses telework is a company with higher ratio of liabilities and therefore lower ratio of equity, a lower ratio of fixed assets, higher sales, lower inventory, higher labour productivity and higher value added per employee, higher return on equity, higher personnel costs, higher average wages. Within the analysed enterprises, 16 indicators were assessed; the 9 indicators showed the difference between companies that use telework and companies that do not use telework. The research shows a typical company that uses telework.
The paper examines the SME’s in the Czech Republic from the perspective what makes them to adopt telework using the data from the research made in 2017. The research includes 1018 SME’ s. The purpose of the study was to try to find out alignment between telework and some organizational constraints. We hypothesized that employer adoption of telework would depend on the size of the firm, the duration of telework adoption, foreign owner, IT level, and on the implementation of project management. Our empirical evidence showed that telework correlated with the foreign owner participation and the duration of the adoption of telework, with the IT level and with the adoption of project management. It does not correlate with the size of the enterprise and the duration of the adoption of telework.