Accounting firms have repeatedly adapted to major industry changes. So why do new systems and internal processes still struggle to gain traction?
Accounting firms are not inherently resistant to change. The real difficulty often lies in creating the conditions that make people willing and able to work differently.
From new regulatory requirements to digital accounting systems, the profession has repeatedly demonstrated its ability to adapt. Yet many firms still struggle to get staff using new software, following updated workflows or adopting different ways of working.
In a recent webinar, Why Change Is Hard in a World That Keeps Changing, Leigh Stallard explores the psychology behind these challenges and the practical steps firms can take to address them.
1. Accountants are better at change than they think
The idea that accountants dislike change does not stand up well to the profession's history.
Accounting firms have adapted to online VAT filing, anti-money laundering requirements, cloud accounting and other substantial changes.
However, there is an important difference between these developments and internal projects that fail to gain momentum.
Regulatory changes generally come with external pressure and consequences. Voluntary improvements often do not.
When a regulatory deadline approaches, firms understand why they must act. There is a clear reason to change, even when implementation is difficult.
Compare that with introducing a new client portal. The software might offer genuine benefits, but staff may see little reason to abandon their existing processes.
The question is not simply whether the new system is better. It is whether the people expected to use it understand why changing is worth the effort.
2. Create a reason to change before introducing the solution
One of the central ideas discussed in the webinar is the change formula.
This framework suggests that successful change depends on four connected factors:
- Dissatisfaction: People recognise a problem with the current situation.
- Vision: They understand what a better future looks like.
- First steps: They can see a credible route towards that future.
- Cost of change: The combined motivation must outweigh the perceived effort, disruption and risk.
This provides a useful way to diagnose stalled projects.
Imagine a practice introducing automation to reduce repetitive administrative work. The benefits might seem obvious to the practice owner, but less compelling to employees familiar with existing procedures.
Instead of beginning with software features, the firm could examine the problems staff already experience.
Where does work get duplicated? Which processes create unnecessary pressure? What happens when information is missing or arrives late?
Making these problems visible helps establish why the current approach needs to change.
Practical takeaway: Before asking staff to adopt a new process, explain the cost of continuing with the existing one.
3. Define the behaviour you want, not just the outcome
A common mistake in change projects is describing success too broadly.
For example:
"We want better client engagement."
That may be a reasonable business objective, but it does not tell employees what they should do differently.
A more useful approach is to identify the specific behaviour that would contribute to that outcome.
For a client portal implementation, this could mean asking relevant staff to request client documents through the portal rather than relying on email.
The distinction matters because outcomes can be difficult to influence directly. Specific behaviours are easier to observe, support and measure.
It also makes troubleshooting more productive.
If employees are not using the portal, the firm can investigate whether they understand the process, have sufficient confidence or face practical obstacles.
These are more useful questions than assuming staff simply dislike the new system.
Practical takeaway: Describe the desired change as something a specific person can be seen doing.
4. Make the new way of working easier than the old one
Even when employees understand why change matters, established habits can be difficult to replace.
Familiar processes require less conscious effort. New procedures may initially feel slower, particularly during busy periods.
That creates a practical challenge for accounting firms introducing technology.
If the old process remains easier, people may continue using it despite agreeing that the replacement is better.
Leigh's recommendation is to consider the working environment itself.
Can unnecessary steps be removed? Can the new process fit naturally into existing workflows? Are employees receiving the support they need at the point of use?
For example, introducing a client portal involves more than giving employees access and explaining its features.
The firm also needs to consider how documents are requested, how clients are guided through the process and what happens when someone encounters difficulty.
Practical takeaway: Reduce the effort required to perform the desired behaviour instead of relying entirely on reminders.
5. Identify the people who can support or derail the project
Change rarely affects everyone in a firm equally.
Some employees will need to use a new system every day. Others may be responsible for encouraging adoption, monitoring progress or resolving problems.
The webinar highlights stakeholder mapping as an important part of change planning.
A useful starting point is to consider two questions:
- How much influence does this person have over the success of the project?
- How significantly will the change affect their work?
This helps identify individuals who need closer involvement.
For example, a manager responsible for a team adopting a new client portal may have substantial influence over whether the process becomes established.
If that manager lacks confidence in the system or continues encouraging the old approach, adoption may suffer.
Involving influential employees early allows concerns to be addressed before they become implementation problems.
It also helps firms understand where additional training, communication or support may be needed.
Practical takeaway: Map the people affected by a change before implementation, not after resistance appears.
6. Recognise change fatigue and avoid relying on fear
Accounting professionals are regularly asked to adapt to new systems, processes and expectations.
Even worthwhile improvements require time, attention and energy.
When several changes arrive together, employees may struggle to absorb them. That does not necessarily indicate unwillingness.
It may reflect limited capacity.
The webinar also cautions against using fear as the main way to motivate change.
Excessive pressure can discourage the open discussion and creative problem-solving needed during implementation.
Employees closest to a process often understand its practical weaknesses better than those making the initial decision.
Firms therefore need to create opportunities for feedback and adjust their approach when necessary.
This means considering the timing and sequence of projects, rather than treating every improvement as equally urgent.
Practical takeaway: Assess your team's capacity for change and make space for feedback throughout implementation.
Making change a capability within your accounting firm
The biggest lesson is that change management should not be treated as a one-off activity.
New technologies and working practices will continue to emerge. Some will be necessary, while others will be optional improvements.
Accounting firms need a reliable way to decide what should change, explain why it matters and help employees adopt new behaviours.
That starts with understanding the existing problem rather than purchasing another solution.
From there, firms can define specific behaviours, identify influential stakeholders and remove obstacles that make adoption difficult.
The objective is not to force employees to accept every new initiative.
It is to build a practice that can make considered changes and sustain them over time.
Frequently asked questions about change management in accounting firms
Why do accounting firms struggle with change?
Accounting firms often struggle with change when employees do not see a compelling reason to alter established working practices. Regulatory changes generally create clear external pressure, while voluntary improvements may lack that urgency.
Other barriers include unclear expectations, limited time, unfamiliar technology and the effort involved in learning new procedures.
Successful change therefore requires more than introducing a new system. Practice owners need to explain why change matters, identify the behaviours required and make adoption practical for the people involved.
How can accounting firms improve staff adoption of new software?
Accounting firms can improve software adoption by focusing on the specific behaviours they want employees to perform.
Start by identifying the problem the software should solve. Then explain what staff need to do differently and remove obstacles that make the new process difficult.
Training is important, but it may not address every barrier. Employees also need confidence, time and an environment that supports the new approach.
Monitor actual usage rather than assuming implementation is complete once software has been purchased.
What is the change formula in change management?
The change formula is a framework for understanding why people decide to adopt new behaviours.
It considers dissatisfaction with the current situation, a clear vision of improvement, credible first steps and the perceived cost of changing.
The principle is that motivation to change must outweigh the effort, disruption and other costs involved.
Accounting firms can use the framework to investigate why an initiative has stalled. For example, employees may understand the benefits of a new system but see insufficient reason to stop using their existing processes.
What is stakeholder mapping in an accounting practice?
Stakeholder mapping identifies the people affected by a change and assesses their influence over its success.
In an accounting practice, stakeholders might include partners, managers, accountants, bookkeepers and administrative staff.
Mapping their influence and level of involvement helps practice owners identify who needs consultation, communication or additional support.
This is particularly useful when introducing new technology or changing established workflows, because influential employees can affect whether new practices become routine.
How can practice owners reduce resistance to change?
Practice owners can reduce resistance by understanding what makes the proposed change difficult for employees.
Start by explaining the problem the change addresses. Then define clear expectations, provide practical support and listen to concerns.
Avoid assuming that reluctance reflects a poor attitude. Employees may lack confidence, face competing priorities or believe the existing process works adequately.
Removing practical barriers and involving staff in implementation can make the desired behaviour easier to adopt.
What is change fatigue, and how does it affect accounting firms?
Change fatigue occurs when repeated demands to adapt reduce people's capacity to engage with further changes.
In accounting firms, this may arise when new technology, revised processes and other operational pressures compete for employees' attention.
The effects can include slower adoption, reduced engagement and difficulty sustaining new working practices.
Practice owners should consider how much change their teams can reasonably absorb, prioritise important initiatives and provide sufficient time and support for implementation.
Watch the Webinar
For a fuller explanation of the change formula, behaviour change techniques and stakeholder mapping, watch Leigh Stallard's session.
View the course: Why Change Is Hard in a World That Keeps Changing
The contents of this article are meant as a guide only and are not a substitute for professional advice. The authors accept no responsibility for any action taken, or refrained from, as a result of the material contained in this document. Specific advice should be obtained before acting or refraining from acting, in connection with the matters dealt with in this article.
