"Globally, it's really part of our business model," said Lamar R. Stoltzfus, chairman of Beard Miller Co., Spring Township, which started telecommuting in 1999. "We do a lot of work at client offices, so everybody has to have the ability to access the network remotely.

"Three-quarters of our employees have their laptops with them all the time. They can access time sheets, check e-mails -- we even have the ability to have phone messages put into the inbox right through the computer."

James A. Michalak, partner at Herbein and Co., Spring Township, [Penn.,] added that the improved speed of communications in homes has made telecommuting possible.

"When there was just dialup, there was virtually no benefit," Michalak said. "With cable coming through phone lines at much higher speeds, you can have virtually the same environment you have in the offi ce."

He cautioned, however, against expectations that telecommuting will become rampant, either at Herbein or in industry.

"I had a client stop in this morning to drop off some information and we sat down for 20 minutes to discuss it," he said. "The face to face goes a long way in relationships."

J. Andrew Weidman, chief executive of Reinsel Kuntz Lesher, Spring Township, observed that electronic accessibility means family issues which most workers face at one time or another no longer mean a lost workday. On the other hand, he agreed with Michalak about the importance of personal contact.

"An important aspect of any business is relationship building and there's something lost when you don't have that human interaction," Weidman said. "On the other hand, some firms are outsourcing their tax reps to India."

Ultimately, telecommuting is a trend and likely is here to stay, he said.

"We're still getting the work done," he said, "but I've definitely noticed there are not as many cars here at night as there used to be."