An Examination of Hybrid Work Models in Large U.S. Public Accounting Firms Post-Pandemic and the Multidimensional Effects on Employee Performance

Abstract

This literature review explores the multidimensional effects that hybrid work models have on public accountants working in large U.S. firms post-pandemic. Research findings reveal that employee burnout may be more prevalent within virtual working environments and the negative consequences of flexible work models include an upset of the work-life balance, increase in the risk of cyber fraud, and deterioration of internal control. The pandemic shift to computer-based work relationships is also evaluated along with the adverse effects of antisocial working environments such as productivity and knowledge spillover in addition to technology overload. Further, this study identifies methods to reduce the negative consequences of remote work as a strategic staffing guide for public accounting practitioners.