Telecommuting has become a strategic benefit for modern companies to lower costs and to improve productivity and efficiency. People in industries such as information technology consider telecommuting to be acceptable work practice. Telecommuting provides many benefits for some organizations. In this study, the researcher examined whether there are significant differences in managerial attitudes toward telecommuting, based on both individual and organizational factors. The researcher measured the following variables: motivation to work, professional interaction, communication, effectiveness, productivity, and security of confidential information. The researcher collected data through questionnaires sent to managers of telecommuters from various industries. The findings provide insight into how managers of telecommuters feel about telecommuting. [The dissertation citations contained here are published with the permission of ProQuest LLC. Further reproduction is prohibited without permission. Copies of dissertations may be obtained by Telephone (800) 1-800-521-0600. Web page: http://www.proquest.com.bibliotheek.ehb.be/en-US/products/dissertations/individuals.shtml.]