According to the development of smart technologies such as smart phones, tablet PC, and SNS communication, the necessity of smart work that can change the working environments in organizations has been emphasized. However, while there are many organizations that wish to adopt smart technologies, there are those that have been skeptical until now about its potential success. Leaders may especially have different viewpoints concerning the efficacy and effectiveness of smart work depending on the industries, characteristics of the work, etc. Therefore, this research looks to investigate whether there may be differences between leaders (manager, project manager, supervisor, etc.) and non-leaders (team member, staff, etc.) group in accepting smart working through empirical and exploratory approaches.