When discussing the post-COVID return to office, a great many accounting firm leaders talk about how important it is to have staff physically present so that they can be inculcated in the firm's culture. Most often, however, they are conflating the firm's culture with its processes and workflows, or its methods of training employees in technical matters.
If your culture is based on being able to walk down the hall to ask a question, you don't have much of a culture — or, at least, not much of an intentional culture. And that's OK — most businesses don't have much of an intentional culture. But if you want one, you have to realize that it's about much more than being physically present, or flex time, or snacks and meals during tax season, or even technical expertise and strong client service. Those are all just table stakes for being a successful firm — one that serves clients well, is good to its people, is technically proficient, and stands out in a crowded marketplace.
A firm's culture is all about how, exactly, it chooses to do each of those, and the relative priority it gives to each element. Consider some of the following cultural models:
- The people-first firm. If the client delivers documents late, then they get the corresponding deliverable late. Plus, staff development is a must, and the "no jerk" rule is firmly in place.
- The client-first firm. When the client delivers documents late, staff work overtime to make up the difference (but are later rewarded for living the firm's "client-first" culture).
- The "lifestyle" firm. With as few exceptions as possible, everyone goes home at 5, tax season is pretty reasonable, and no one ends the year with unused vacation days.
- The B corp. Making a difference in the community is the top priority, with a mission to support clients — whether for-profit or not — who are doing the same. (All while making a good living, of course.)
- The niche-master. Being the experts in a very narrow field that no one else understands is the priority. (Public recognition as the experts comes a close second.)
- The salt mine. Staff deliberately work like crazy and neglect their outside lives (in fact, they don't have outside lives), but they are treated like royalty and make a ton of money for as long as they can stand it — and once they can't stand it, they are highly sought-after at less strenuous firms or in industry.
You can mix and match your own cultural combinations, of course (I'm sure I've missed lots of viable mixes; send any you can think of to daniel.hood@arizent.com and we'll compile a complete list), but the important point is that building a meaningful culture is about much more than just a walk down the hall.
