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

    • What It Takes for a CFO to Lead Operations and Tech
    • Rise2040: A human-led profession built on trust
    • Using Excel to identify financial statement red flags

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

    Latest Stories

    • Tax Court allows cattle ranch deductions
    • Tax Court upholds passport notice certification
    • How leading tax firms actually make advisory work
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • What It Takes for a CFO to Lead Operations and Tech
    • Tax Court allows cattle ranch deductions
    • Tax Court upholds passport notice certification
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC shares 3 goals in proposed 2026–2030 strategic plan
    • SEC proposes recission of climate disclosure rules
    • SEC proposes semiannual reporting option for public companies
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • How to monitor a firm’s system of quality management
    • AICPA guides peer reviewers to address SOC 2 risks
    • Proposed new sustainability information AT-C sections
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • What It Takes for a CFO to Lead Operations and Tech
    • Optimism mixed among US finance leaders
    • AI for CPAs: From efficiency tool to decision engine
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Cpa Insider
CPA INSIDER

Small changes can be a big drain on mental energy

By Mark Tosczak
August 30, 2021

Please note: This item is from our archives and was published in 2021. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

August 16, 2021

How to retain staff amid surging turnover

August 1, 2021

How to effectively support working parents during a crisis

July 26, 2021

Ease staff’s fears about returning to the office

TOPICS

  • Firm Practice Management
    • Human Capital

Small, frequent changes in the workplace can drain employees’ mental energy, a Gartner study found. That, in turn, makes it less likely that workers will stay with a company and more likely that they’ll resist all change at work.

“Employees who experienced high degrees of change have to expend a lot more effort to meet deadlines, meet quality standards, meet volume of work requirements,” said Tamara Shipley, CPA, vice president in the Gartner finance practice. “And too much effort hurts mental energy.”

Small changes — a software upgrade, a colleague leaving the company, even rearranging office furniture — rarely get the same attention from senior executives as organizationwide, high-priority changes do. But small changes are much more common, the Gartner study found — constituting 96% of the changes that employees say affect them.

The study defined mental energy as “one’s ability to maintain a positive mood, manage stress, and avoid burnout on a daily basis, during times of heavy workload, during times of high change, and when faced with changes one disagrees with.”

Mental energy affects how engaged employees are, how hard they’ll work, and how long they intend to stay with an organization.

The Gartner data, from a survey of 499 finance and shared services employees and interviews with 85 leaders in those sectors, predates the pandemic. Pandemic-driven changes have taxed employees even more, Shipley said, making the study even more relevant.

It’s nearly impossible to avoid the kinds of small workplace changes the Gartner study addresses, Shipley said, but the fact that those changes can drain mental energy and harm employee engagement highlights the importance of companies making deliberate efforts to support employees.

Advertisement

At Chicago-based PKF Mueller CPA, the firm tries to make employees’ lives easier in general, said Aaron O’Connor, CPA, managing director in the audit and assurance group, which can help them weather any changes.

“When working weekends is the norm during busy season, staff can leave early on Friday to avoid the worst traffic during commutes, which can often be lengthy,” O’Connor said. “Recapturing even a half-hour of time can be the small difference that leads to a positive attitude.”

The firm also has group luncheons on Saturdays during busy season where food preparation or ordering is rotated among volunteers each week. The firm pays for the meal, and the lunches allow people to share their culture, create time for social bonding, and decide who makes the best chocolate chip cookies.

Since the pandemic forced workers home last year, EY has expanded benefits to help employees manage stress and mental health. This year, for example, EY enhanced its employee assistance program, known as EY Assist, by including up to 25 no-cost visits per year with either a mental health coach to help with issues like stress and burnout or a therapist for more significant issues such as anxiety and depression, said Michael Weiner, director of the firm’s employee assistance program and work-life services. This enhancement is also available to each family member in the household.

The firm also held virtual “story-sharing” events where leaders and staff shared stories of personal struggle and what helped them persevere. Those events attracted about 25% of the company’s U.S. workforce, Weiner said. The goal was to normalize asking for help.

“The stigma of getting help when feeling stressed is one issue we have been addressing, and we are also communicating about the importance of proactive and preventive care. Too many people are not comfortable seeking care when they’re stressed,” Weiner said. “You don’t have to have a mental illness to be struggling.”

EY has also encouraged people to observe email quiet hours between 7 p.m. and 7 a.m. and has lengthened the periods around major holidays when its offices are closed.

Advertisement

Shipley said some companies have practices designed to better support individual employees through small changes in particular. One approach: Encouraging peer-to-peer support. That can be as simple as making it easier to know what co-worker might be able to help if someone is struggling with a software application.

To keep his team engaged, O’Connor tries to keep them focused on the benefits of working through difficult circumstances.

“Working through complex situations only adds to building one’s personal balance sheet. I also share that the experiences add up and the skills learned will be of value for the rest of their careers,” O’Connor said. “This broader perspective, I hope, protects their current mental energy.”

— Mark Tosczak is a freelance writer based in North Carolina. To comment on this article or to suggest an idea for another article, contact Chris Baysden, a JofA associate director, at Chris.Baysden@aicpa-cima.com.

Advertisement

latest news

June 4, 2026

5 state CPA societies merge

June 4, 2026

Optimism mixed among US finance leaders

June 3, 2026

SEC shares 3 goals in proposed 2026–2030 strategic plan

June 2, 2026

6 top scorers on CPA Exam earn Elijah Watt Sells Award

June 2, 2026

IRS proposes increase in cost of estate tax closing letter

Advertisement

Most Read

Taxpayers advised they can ignore CP53E notice — after verifying error
CP53E notice tied to paper-check transition causes confusion
5 human competencies CPAs need in the AI age
Worried about that CP53E QR code? IRS updates FAQs
Defining commonly used AI terms
Advertisement

Podcast

June 4, 2026

Aligning with AI: Lisa Simpson on how to overcome sense of overwhelm

May 28, 2026

What CPA.com’s CEO sees next for AI, tax, and the profession

May 21, 2026

Deregulation’s state of play and the threats it poses to CPA licensure

Features

5 human competencies CPAs need in the AI age
5 human competencies CPAs need in the AI age

5 human competencies CPAs need in the AI age

People skills: You are a human being, not a human doing
People skills: You are a human being, not a human doing

People skills: You are a human being, not a human doing

Avoiding a big tax bill on inherited IRAs
Avoiding a big tax bill on inherited IRAs

Avoiding a big tax bill on inherited IRAs

Are you making the most of LinkedIn?
Are you making the most of LinkedIn?

Are you making the most of LinkedIn?

FROM THIS MONTH'S ISSUE

Want to thrive in an AI world? Power up your people skills

Learn how CPAs can strengthen their human relationships by developing their communication, curiosity, and self-awareness. Artificial intelligence can’t replicate these people skills.

From The Tax Adviser

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

May 31, 2026

Current developments in taxation of individuals: Part 3

April 30, 2026

Current developments in taxation of individuals: Part 2

April 30, 2026

Hedge funds: Tax structuring, planning, and compliance

MAGAZINE

June 2026

June 2026

June 2026
May 2026

May 2026

May 2026
April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
September 2025

September 2025

September 2025
August 2025

August 2025

August 2025
July 2025

July 2025

July 2025
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

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

CPA Letter Logo

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

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

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