As hybrid working becomes the new norm it brings new ethical concerns. These stretch from serious security risks to hush holidays.
Most people don't really like working solely in the office.
Hybrid working patterns appeal strongly to both employees and employers. In a recent survey conducted by Boundless, employees were asked where they'd ideally like to work. Only 17% chose their organisation's office. While around a third said they'd like to work wholly remotely, the majority opted for a mix of office and home-based working.
According to a 2024 study by Professor Nick Bloom of Stanford University, hybrid working improves job satisfaction, reduces employee turnover and even benefits society (by reducing commuting and easing childcare). The majority of business leaders also believe that hybrid working is the most supportive environment for productivity.
Yet, while hybrid working brings plenty of benefits, there are also challenges. Let's look at two that are particularly relevant to accountants -- data security and hidden locations.
Putting data security at risk
Working remotely comes with security issues.
When staff, suppliers or freelancers work outside the office, their devices, connections and systems create numerous data security risks. These risks arise when devices and networks are accessed in public places or because, in comparison with in-house IT staff, remote workers are likely to be less diligent when it comes to network security and data management. Examples of potential data security risks outside the office include:
- Company data is vulnerable to attack if accessed via an unsecured connection -- for instance, if an employee logs on to a public Wi-Fi network in a coffee shop or shared workspace.
- Data and networks are put at risk if a device is lost, stolen or simply left unlocked and unattended. Personal devices are at highest risk, since they're likely to have less secure security measures in place.
- Systems are not protected from the latest malware if remote users don't install updates as soon as they become available.
- Sensitive data is particularly vulnerable to theft or misuse if it's stored on the personal computer of someone who then leaves the company.
All of these risks pose threats to the principle of confidentiality.
Hiding your location
VPNs can be helpful, but they can allow for some cheeky behaviour.
Ironically, one of the most common tools for keeping data and networks safe can challenge other ethical principles. Virtual private networks (VPNs) encrypt all your online traffic and protect your data from cyber threats, even when you're connected to an unsecured network. Because VPNs create an encrypted link between your computer and the VPN provider, they disguise the location of that computer. Put simply, using a VPN enables you to work from anywhere in the world while still looking like you're working from home.
Some people use this facility to take what's known as "hush holidays". A hush holiday is a break (often overseas) taken while pretending to be working from home. On the one hand, if someone gets their hours in -- albeit while staying in a different country -- you could argue there's nothing wrong with working so far away. On the other, though, failing to disclose your location to your employer, or actively lying to them, could be interpreted as lacking integrity or putting the good reputation of the profession in danger. Even if you, yourself, don't take a hush holiday, your ethics might also be put under pressure if a colleague tells you they're doing so.