Proceedings of the Kautz Conference on Business and Economics 2025 (KCBE 2025)

The Evolving Financial Landscape: A Systematic Literature Review of Remote Work and Home-Office Impact on Corporate Strategy

Authors
Ing. Samuel Mihalčín1, *, Ing. Ema Mikulášová2
1Bratislava University of Economics and Business, Bratislava, Slovakia
2Bratislava University of Economics and Business, Bratislava, Slovakia
*Corresponding author. Email: samuel.mihalcin@euba.sk
Corresponding Author
Ing. Samuel Mihalčín
Available Online 1 May 2026.
DOI
10.2991/978-94-6239-658-6_5How to use a DOI?
Keywords
Corporate Finance; Cost Savings; Home-office; Organizational Strategy; Remote Work
Abstract

In recent years, flexible work models, such as remote work and home office, have become a significant phenomenon, which has been accelerated by the COVID-19 pandemic. This study presents a systematic literature review that comprehensively examines the impact of these models on companies’ changing financial situations and financial strategies. The main objective was to identify and evaluate the key changes in corporate finance resulting from remote work or the home office. To achieve this goal, the SPAR-4-SLR methodology was used, which involved searching the Google Scholar database for scientific articles published from 2010 to May 2025. From the extensive set of results, studies primarily focused on the financial management of companies that offer remote work or home offices to employees were selected for analysis. Works such as dissertations, patents, books, and letters were excluded. The analysis confirms that working from home offers companies significant cost-saving opportunities, especially in areas such as office space rental, energy, and other overhead costs. Simultaneously, new challenges arise, such as increased cyber threat risks, which require reinvesting savings into IT and cybersecurity infrastructure. Furthermore, it was found that a successful transition to a home office requires a rethinking of financial forecasting, budget allocation, and effective cash flow management. Providing financial contributions to employees to set up home offices was identified as an important factor in increasing productivity and loyalty, thereby positively contributing to financial prosperity. In conclusion, this paper provides valuable insights for managers seeking to better understand and more effectively manage financial resources and strategic planning in the dynamic hybrid work environment.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Kautz Conference on Business and Economics 2025 (KCBE 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
1 May 2026
ISBN
978-94-6239-658-6
ISSN
2352-5428
DOI
10.2991/978-94-6239-658-6_5How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Ing. Samuel Mihalčín
AU  - Ing. Ema Mikulášová
PY  - 2026
DA  - 2026/05/01
TI  - The Evolving Financial Landscape: A Systematic Literature Review of Remote Work and Home-Office Impact on Corporate Strategy
BT  - Proceedings of the Kautz Conference on Business and Economics 2025 (KCBE 2025)
PB  - Atlantis Press
SP  - 77
EP  - 95
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-658-6_5
DO  - 10.2991/978-94-6239-658-6_5
ID  - Mihalčín2026
ER  -