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

    • AI and the audit: AICPA publishes practice aid to assist auditors
    • Recasting retirement: 3 ways AI is changing client-adviser conversations
    • New checklist helps CPAs manage AI cyber risks

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

    Latest Stories

    • IRS urged by national taxpayer advocate to pause Kwong claims denials
    • IRS proposes regulations implementing premium tax credit changes
    • IRS grants Hurricane Isaias tax relief in Alabama, Florida
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • IRS urged by national taxpayer advocate to pause Kwong claims denials
    • IRS proposes regulations implementing premium tax credit changes
    • IRS grants Hurricane Isaias tax relief in Alabama, Florida
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC proposal aims to clarify securities rules for crypto assets
    • SEC eyes e-delivery as the default over paper
    • SEC shares 3 goals in proposed 2026–2030 strategic plan
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • AI and the audit: AICPA publishes practice aid to assist auditors
    • PCAOB shares agendas for rulemaking, research
    • Liquidation accounting: When a going concern dissolves
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Risk response often doesn’t match the threat or the opportunity
    • Confidence in U.S. economy rises despite inflation concerns
    • Data governance: How finance builds trust in the numbers
  • 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

October 15, 2026

IRS urged by national taxpayer advocate to pause Kwong claims denials

October 15, 2026

IRS proposes regulations implementing premium tax credit changes

October 14, 2026

IRS grants Hurricane Isaias tax relief in Alabama, Florida

October 14, 2026

Social Security wage base and COLA announced for 2027

October 13, 2026

AICPA recommends IRS clarification of Form 8050

Advertisement

Most Read

IRS raises per diem rates for business travel effective Oct. 1
Social Security wage base and COLA announced for 2027
Government says Kwong court misread COVID tax relief law
AICPA reminds states of disaster-relief process with filing deadline near
IRS changes course to allow automatic Trump account enrollment
Advertisement

Podcast

October 15, 2026

A Raven’s-eye view on interest rates, jobs, and the U.S. economy

October 8, 2026

Accounting’s future: Embrace change and build on trust

October 1, 2026

Tweak the message, prep for pushback, succeed in the boardroom

Features

New checklist helps CPAs manage AI cyber risks

New checklist helps CPAs manage AI cyber risks

Using an Excel agent to clean, validate, and reconcile data

Using an Excel agent to clean, validate, and reconcile data

Going concern: What CPAs in audit and finance should know

Going concern: What CPAs in audit and finance should know

Liquidation accounting: When a going concern dissolves

Liquidation accounting: When a going concern dissolves

SPONSORED REPORT

Get your clients ready for tax season

Help clients avoid surprises with year-end planning strategies for managing taxable income, maximizing deductions, and adjusting to OBBBA changes affecting individuals and businesses.

From The Tax Adviser

September 30, 2026

Navigating the QSBS rules in pass-through structures

September 30, 2026

Sec. 338(h)(10) elections in business acquisitions

August 31, 2026

What today’s clients expect from their CPA and how firms are responding

August 31, 2026

2026 tax software survey

MAGAZINE

October 2026

October 2026

September 2026

September 2026

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

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.