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Purpose

Aims to contribute to the teleworking literature by analysing the differences between teleworking adopters and non‐adopters regarding the use and impact of information and communication technologies.

Design/methodology/aproach

Analyses the differences on the use and impact of information and communication technologies in a sample of Spanish companies. The data for the study come from a survey of a representative sample of 479 small and medium sized companies located in Galicia, a Spanish region in the northwest of the country. The data were obtained through interviews with the company managers (CEO, systems information manager, or technology manager) between May and October of 2003

Findings

The results indicate that teleworking companies have adopted more equipment (per company and per employee), and the differences are statistically significant for all type of information equipment but personal computers. Although there is a positive correlation between the number of equipment and firm size (number of employees), there are not statistically significant differences of firm size between teleworking adopters and non adopters. Firm size is not an explanatory variable of equipment use in the adopter companies.

Originality/value

Contributes to the teleworking literature by analysing the differences between teleworking adopters and non adopters regarding the use and impact of information and communication technologies

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