The meaning of partnership should be reexamined, both within a firm and between firms and clients. Firms that work as partners or team players with their clients will build the most solid, long-term relationships. Firms that are clear about expectations of their partners, managers, and staff on the one hand and the support they will provide on the other will experience stability and greater loyalty from their most desirable professionals. Direction and support for a broader base of the firm's personnel will result in greater buy-in to the firm's objectives and wider participation in business development. The trick in any professional partnership is to give the professionals the freedom and sense of control they demand, while obtaining their buy-in and cooperation to the elements of firm life and practice that must be institutionalized.
Effective motivation requires communication of the firm's values.
It means establishing and articulating priorities and expectations, evaluation procedures, and assuring recognition - with the professionals' input at each stage. The key is self-motivation, supported and stimulated by the firm's management and culture. CPAs and others need to feel they are participating in determining the firm's short and long-term goals, especially in times of uncertainty. Policies relating to non-billable activities such as management, marketing, and community work should be established by the firm and should be clearly articulated. Support should be concrete, not just cheerleading.