accounting firms will never be the same

by bruce w. marcus
professional services marketing 3.0

it’s not difficult to understand in this economic environment why the word change looms so large in the accounting profession’s dialogue.

the nature of the profession, rooted as it is in history and tradition, can be fairly rigid, and resistant to innovation. but the times seem to have accelerated the need for new ideas and structures to cope with new economic and social problems and opportunities.

the profession, even as we know it today, is practically prehistoric, and is so bound by traditions, rules, regulations and laws that any suggestion of serious structural change is seen as a virtual assault on the profession itself. the rigidity is designed to maintain integrity and probity, as well as efficiency in firm governance. if the nature of products allows for constant and rapid change to match changing tastes and fashions, the nature of professional services requires a measure of uniformity and predictability.

but now, there are cracks appearing in the wall. the potential for conflict between the ethical rules and their protection of integrity, and the need for successful competitive marketing, can be intense.

still, some things in accounting are different now than they were about a decade ago.

  1. we now have, for example, an increasing number of firms replacing hourly billing with value billing.
  2. we now have social media and we have bounding changes in technology.
  3. firm governance is beginning to resemble corporate structure, and indeed,
  4. there is talk of firms going public.
  5. where once associates who seemed not to be partner material were let go, now they are being kept for their specific talents and experience – the so-called two-tier firm.
  6. the accounting profession, recognizing the growth of globalization, is now seriously considering international accounting standards.

the changes in professional firm practices seem to be coming fast, giving rise to professional services marketing 3.0.