By Kris Latchaw, Maner Costerisan
There is a stage in the life of many accounting firms when the operating philosophy is essentially: We’re smart people. We can figure it out.
And, for a while, you can. I know because we did.
As Maner Costerisan grew, I was involved in nearly every internal function that kept the firm running. My day could shift quickly — from solving a facilities issue to troubleshooting a technology challenge, managing an urgent HR need or coordinating the details of an internal firm event. At the time, we didn’t have dedicated marketing or technology roles, so operations stepped in wherever needed.
That resourcefulness can serve a smaller firm well. But eventually, being capable of doing something is no longer a good enough reason to keep doing it.
Growth exposes the limits
Accounting firms are largely run by people trained first to be exceptional client service professionals. CPAs learn to analyze, question, verify and minimize risk.
Those traits serve clients well, but internally they can make change and delegation more difficult. Partners often say they want something off their plates. What they may not want is to lose control of how it gets done.
Before we hired a dedicated marketing leader, I oversaw much of the firm’s marketing and events. As that function grew under specialized leadership, I realized there were conversations happening that no longer included me.
I supported the change, but I still had moments of thinking, Wait, I didn’t know about that. Then I had to remind myself: That is the point. If everything has to flow through one person, you haven’t built a scalable organization.
Hire expertise — and give it authority
For many growing firms, HR and technology are among the first functions requiring greater specialization because they directly support client service.
But hiring a specialist is not enough. That person also needs the authority and leadership support to succeed in the role.
As we added functional leaders, we had those in areas such as marketing, IT and business development report directly to the firm president. They needed credibility from the beginning, particularly when challenging established practices.
That support is especially important when hiring leaders from outside public accounting. The partnership model can be bewildering to someone coming from a traditional corporate environment. You may technically report to one person while needing to understand the priorities of dozens of partners.
Firms should expect that learning curve, help new leaders understand how decisions are made and give them opportunities for early wins.
Don’t wait until something breaks
Accounting firms are not necessarily resistant to change. I believe we are sensitive to change. When something has worked for years, asking, “Why should we change it?” is reasonable.
The problem is that what works today may not prepare you for tomorrow.
We saw that during the pandemic, when firms without the right technology infrastructure had fewer options for remote work. Today, the same principle applies to AI, cybersecurity and workflow automation.
Sometimes the opportunities are smaller. Could a process be standardized? Are partners doing work someone else could perform more efficiently?
If nobody is responsible for asking those questions, improvement and growth can stall.
Put the right work with the right people
Many operational roles develop organically. Someone starts in office support, adds responsibilities and gradually becomes the person everyone depends on.
That can work well. But firms also need to recognize when a role has grown beyond the expertise available internally. Outsourcing can provide specialized knowledge until the need becomes large enough to justify internal leadership.
Today, Maner has about 250 employees and 35 partners, and we are still evolving. Our organization chart will never be “done.”
The goal is to make sure client service professionals spend their time creating the greatest value while operational professionals are empowered to do the work they are uniquely qualified to perform.
That requires expertise, but it also requires something harder: trust. You have to be willing to let someone else own the work.
And occasionally, you have to be comfortable not knowing everything anymore.
About the Author
Kris Latchaw, CPA, PAFM, is a principal and director of operations at Maner Costerisan, a Michigan-based public accounting and business consulting firm. With more than 25 years of experience in the accounting profession, she oversees operations, finance, human resources, recruiting and internal support services. She serves on the national board of the CPA Firm Management Association, where she previously served as chair, and is a past president of its Michigan chapter.
