Remote working and digital transformation during the COVID-19 pandemic: Economic–financial impacts and psychological drivers for employees.

Digital and Information and Communication Technologies (ICTs) and, consequently, remote working have increased since the start of the COVID-19 pandemic. However, workers’ economic–financial perception of remote working conditions, such as digital technology and its implementation, has scarcely been researched. Therefore, this study aims to investigate the economic–financial impacts of remote working on labourers. Using a mixed-methods sequential exploratory design, a sample of 976 workers is investigated. This study highlights that the majority of workers experience a negative economic–financial impact due to the additional costs incurred for digital technology and platforms and for utilities as well as the non-payment of overtime and meal vouchers, which are higher than the savings in commuting costs and out-of-pocket expenses. Furthermore, this research emphasizes that psychological–behavioural variables, specifically job satisfaction and technostress, are essential in the choice to continue working remotely after the COVID-19 pandemic. Finally, our results have important theoretical implications related to the existing literature both on the managerial issues connected to digital transformation, with interdisciplinary elements linked to psychological aspects, and on corporate finance topics associated to the economic–financial impacts of remote working.