Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • Engage 365 Communities
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Accounting ethics in the age of AI
    • Real-life ways small firms use AI
    • How to set up a simple automation in Zapier

  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • IRS provides guidance on rollovers between retirement plans and IRAs
    • IRS staffing cuts delayed paper returns and refunds, report says
    • Final rule will eliminate BOI reporting for US entities
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • IRS provides guidance on rollovers between retirement plans and IRAs
    • IRS staffing cuts delayed paper returns and refunds, report says
    • Final rule will eliminate BOI reporting for US entities
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC eyes e-delivery as the default over paper
    • SEC shares 3 goals in proposed 2026–2030 strategic plan
    • SEC proposes rescission of climate disclosure rules
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • PCAOB seeks feedback on its 5-year strategic plan
    • AICPA updates audit standards related to external confirmations
    • PCAOB consultation process offers new options for firms seeking guidance
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Data governance: How finance builds trust in the numbers
    • Are finance leaders moving too fast on agentic AI?
    • How to handle increased enforcement of unclaimed property notices
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Cpa Insider
CPA INSIDER

United we thrive, divided we fail

Brighten your firm’s future with six unity strategies.

By Jennifer Wilson
October 5, 2015

Please note: This item is from our archives and was published in 2015. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

September 9, 2015

More evidence of accelerating growth in accounting and finance salaries

September 7, 2015

Cost-saving tips for small firms

September 1, 2015

Don’t let scope creep lead you out of bounds

TOPICS

  • Firm Practice Management
    • Strategic Planning

Most firm leaders take great care in devising and executing their firm’s strategies and pay little attention to the impact that partner unity and behavior have on their overall success. If you want your firm to thrive well into the future, make enhancing overall partner unity your No. 1 priority in the coming year.

When you do:

  • Your leadership team will accomplish more. Unified teams debate their options vigorously before making decisions. Change is effected with less resistance. New programs are implemented efficiently and thoroughly.
  • You’ll be more likely to keep your best people. Great people don’t want to work for—or with—leaders who can’t (or won’t) pull together and make things happen. And, with the labor market as tight as we can remember, you can ill afford to drive your best and brightest away because your leaders can’t get along!
  • Your firm will be worth more. Internal buyers are more likely to believe in—and invest in—your firm’s future, and your firm’s accomplishments and bench strength also will attract external buyers.  

So if you wonder if your firm is experiencing partner disunity, some common behavioral symptoms include when partners:

  • Bicker and/or behave disrespectfully in meetings.
  • Don’t express reservations with firm strategies or policies in leadership team meetings but instead express them later in other, less appropriate venues.
  • Talk negatively about a fellow partner or partners.
  • Refuse to submit to or follow firm policy, protocol, or procedures.
  • Actively encourage a lack of participation by team members in a firm or department program or policy—the “don’t-follow-that-procedure-on-my-clients” syndrome.
  • Do not consistently attend or participate in leadership team meetings.
  • Engage in backroom politicking to drive decisions or block change without transparency.
  • Don’t stand up to partners who are behaving poorly.

If behaviors on this list ring true for your firm, please know that your team members witness this disunity, and it affects them negatively. It slowly diminishes their respect for firm leaders. It erodes their motivation and excitement about the firm’s prospects. And it diminishes their personal productivity as they begin to spend time discussing the latest partner brouhaha with peers or get drawn into partner politics directly. Ultimately, partner disunity tarnishes your culture and the way it feels to work at your firm.

But it doesn’t have to be this way! You can encourage—even expect—true partner unity. Here are six strategies to help you get there:

  • Recognize that unity is not unanimity. You are unlikely to achieve 100% partner agreement on all key business decisions. You are not looking for every partner to love every aspect of firm policy and procedure. But you are seeking a mature, supportive response from partners, who regularly place their personal opinions and selfish interests aside and support the firm’s position because it’s what high-functioning leaders do.
  • Document expected unity behaviors. Include these behaviors in your firm’s written partner code of conduct and make adherence to them an expectation to participate as a partner in the firm. Measure unity behaviors as part of your firm’s partner performance appraisal and in your compensation scorecard. Reward great behavior and apply consequences for those who don’t behave as expected.
  • Encourage vigorous partner debate and active disagreement “in the small room” when strategies and policies are being considered. Be open to partner feedback and opinions and make it safe to speak out for—and against—proposed ideas. When you shut down or discourage partner table debate, you guarantee that any debate will occur outside of the room, under the watchful eyes of your team members in the hallways and at the water cooler.
  • Expect unwavering partner loyalty. Once debate concludes, all inputs are heard, and a decision is made under your firm’s governance procedures, expect loyalty from your partners. Expect your partners to support—and submit to—firm decisions as if they were their own, not breaking with the partner line, grumbling, or sabotaging the implementation of the firm strategy or initiative.
  • Develop and distribute a consistent position statement and frequently asked questions document for every significant business change. Support your partners in their quest to stay “on message” with key firm strategies and decisions. Provide them communications aids that enable them to consistently explain the who, what, when, where, and how of firm decisions to team members, clients, and other affected stakeholders. Without these aids, your partners will be forced to wing it and can appear to be “off message.”
  • Discuss the benefits of partner unity with your firm’s leaders regularly. Use the visual imagery of the childhood game Red Rover. Encourage your partners to figuratively “link arms” and commit to hold on—to the firm’s agreed-upon position or decision—no matter the circumstance. Help them understand that when the partners don’t have each other’s backs, it weakens the team, it weakens the firm, and it ultimately diminishes their asset—the firm.

High-potential team members want to believe in their leaders and the decisions they make. They want to be part of a high-functioning team where their leaders compete externally—not internally.

If you’re committed to having your firm be a vibrant, accomplished place where world-class contributors want to work, begin by truly unifying your leadership team. 

Advertisement

Jennifer Wilson is a partner and co-founder of ConvergenceCoaching LLC, a leadership and marketing consulting and coaching firm that helps leaders achieve success. Learn more about the company and its services at convergencecoaching.com.

Advertisement

latest news

August 12, 2026

IRS provides guidance on rollovers between retirement plans and IRAs

August 12, 2026

IRS staffing cuts delayed paper returns and refunds, report says

August 12, 2026

Final rule will eliminate BOI reporting for US entities

August 11, 2026

Trump account prop. regs. clarify $2,500 limit for workers

August 10, 2026

Final regs. issued for Sec. 3406 backup withholding rules

Advertisement

Most Read

IRS raises standard mileage rates for remainder of 2026
A new top 5 firm: Grant Thornton acquiring fellow top 10 firm CBIZ
4 Social Security rules that surprise clients — and some advisers
IRS updates overtime deduction FAQs, adds reporting details
Strong feelings on limiting the use of CPA
Advertisement

Podcast

August 13, 2026

AI gets the headlines, but it’s not the whole story for finance leaders

August 6, 2026

Build trust with a stewardship mindset

July 30, 2026

Why planning to work longer may be the better path to retirement

Features

Real-life ways small firms use AI

Real-life ways small firms use AI

How to set up an effective internship program

How to set up an effective internship program

Adding externships to attract more talent

Adding externships to attract more talent

Data governance: How finance builds trust in the numbers

Data governance: How finance builds trust in the numbers

Ask the Expert: Context and AI

Ask the Expert: Context and AI

FROM THIS MONTH'S ISSUE

How to set up an effective internship program

Learn how firms can recruit stronger interns and build robust on-ramps for talent by following five recommendations.

From The Tax Adviser

July 31, 2026

Current developments in S corporations

July 31, 2026

Transfer pricing treatment of acquired intangibles

June 30, 2026

Condo casualty losses: Deductions for common-interest property

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

MAGAZINE

August 2026

August 2026

July 2026

July 2026

June 2026

June 2026

May 2026

May 2026

April 2026

April 2026

March 2026

March 2026

February 2026

February 2026

January 2026

January 2026

December 2025

December 2025

November 2025

November 2025

October 2025

October 2025

September 2025

September 2025

view all

View All

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • JofA on X
  • JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.