Accounting Management Solutions, Inc. (AMS), however, may have found a solution: women raising children or who have retired from traditional 9-to-5 careers. (AMS provides accounting and financial professionals on a permanent part-time, interim, or project basis to organizations.)

"Women who have been professional accountants, and who don't want to work full time, represent a significant source of expertise, but for some reason are underappreciated or overlooked by the job market," said Leigh Tucker, manager director of the AMS Nonprofit Practice. "They're experienced, committed, and, equally important, they're responsible."

He added that part-time professional employees give AMS more flexibility to meet client needs and better manage its expenses: "We commit to our part-time people -- all of whom are employees, not contractors -- so they can arrange for regular day care if they need it."

Tucker noted that for the arrangement to succeed, both parties need to be organized, focused, and willing to compromise to help each other. Part-time employees must be good time managers, especially working mothers who are juggling a number of roles. And Tucker himself has to communicate fully and clearly.

"Many of the organizations we work with need a job done by a specific time," said Tucker. "Our people understand that, and arrange their work schedule directly with their on-site supervisor."

Allowing individual employees to arrange their work hours with clients gives them more control over their schedules and relieves the management burden on Tucker. "My focus is to deliver superior services cost effectively, which our people consistently provide," he said.

Clairette Lopes, a working mother with children aged four, eight, and 11, said working part-time lets her meet a number of goals simultaneously: "I contribute to our household income, keep my skills current, and give my children the opportunity to participate in any extra-curricular activities they choose."

After she retired following 30 years of full-time work, Verna Kosiba joined AMS as a part-time employee two years ago. She missed the mental stimulation and social interaction that is part of an engaging job and felt part-time work would fill the gap.

"It took less than six months of early retirement for me to realize that work is as much a part of a balanced life as family and hobbies," said Kosiba.

What particularly appeals to Lopes and Kosiba is the flexibility that working part-time provides. In Lopes' case, AMS adjusted her schedule to help her meet changing child care needs during the nine years she has been with the company.

"As long as my clients are satisfied, AMS has been open to my varying schedule," said Lopes.

Kosiba particularly likes that her flexible schedule lets her enjoy other aspects of her life, "while the diversity of assignments allows me to cross-pollinate ideas and keep mentally stimulated."

Despite the advantages of employing part-time professionals, there are challenges that come with the territory. Aside from scheduling, part-timers, many of whom are not the primary bread winners within their households, often don't want to commute long distances to a client assignment. However, when Tucker finds himself short-handed due to client location, one of his people comes through.

"The biggest issue for us is finding qualified part-time professionals. But when we do, it pays off. It works for our clients, and, because we offer interesting, engaging assignments that pay well, it works for our employees," said Tucker.

For more information: www.amsolutions.net.