Who Do You Want to Be?
A simple question with a profound impact.
By Jeremy Clopton
There’s no shortage of uncertainty in the accounting profession right now.
AI is evolving rapidly. Talent models are shifting. Client expectations continue to rise. And many firms find themselves reacting instead of leading.
In times like this, leadership teams tend to focus on action. What should be done next? Where should investments focus? How do firms keep up?
Those are fair questions. But they’re not the first question.
The first question is simpler and far more foundational.
Who do we want to be?
This isn’t a branding exercise or a tagline. It’s one of the most holistic questions a leadership team can ask. Because how you answer defines everything that follows. Who you serve, what you offer, how you operate, how you develop your people, and how you ultimately create value.
Without clarity on this question, there’s no real path forward. Because there’s no destination.
Error: Decision not Found
The biggest mistake I see firms making right now isn’t that they’re answering this question poorly. It’s that they’re not answering it at all.
Too many leadership teams skip it and jump straight to action. They move into decisions about services, technology, and investments without first establishing direction. On the surface, it feels productive. In reality, it creates friction.
This is where firms fall into the trap of action without direction.
The data backs it up. According to Harvard Business Review, 91% of executives say strategic alignment is critical to success, yet fewer than one in seven strongly believe their organization is actually aligned.
That gap shows up everywhere.
Decisions feel more uncertain. Priorities shift. Teams pull in different directions. Leaders second-guess themselves. And over time, the cost shows up in wasted time, energy, and resources.
Not because the decisions were inherently wrong, but because they were made without a clear destination in mind.
Activity Is Not Progress
Here’s where this becomes more than a philosophical issue.
Firms are busy. But they aren’t always building toward something intentional.
A McKinsey survey of professional services firms found that leaders spend just 22% of their time on long-term growth initiatives, the rest of their time is consumed by short- and mid-term demands.
That imbalance doesn’t happen by chance. It’s what happens when there’s no clear definition of who the firm is trying to become.
Without that clarity, issues are addressed as they appear, rather than based on priority or strategy. Everything gets equal attention. And very little moves the firm forward in a meaningful way.
Keeping It Simple
If the question of “who do we want to be” feels too broad, simplify it.
Start with who you want to serve.
This is the most practical entry point. Because once you’re clear on your ideal client, the rest begins to take shape.
Services you offer become more focused. Talent decisions become clearer. The client experience becomes more intentional. Even your financial model becomes easier to align.
Instead of trying to define everything at once, anchor on the client and build from there.
Clearer Decisions Ahead
When a leadership team does the work to answer this question, nothing suddenly becomes easy. But everything becomes clearer.
You gain an anchor for decision-making.
Every opportunity, initiative, or investment can be filtered through a simple lens: does this help us become who we want to be?
If the answer is no, you move on. If the answer is yes, it earns a place in your priorities and begins to shape your strategy.
Effective leaders consistently connect decisions, behaviors, and communication back to a clear set of values and they reinforce those values over time.
That consistency is what builds trust inside the firm. It is what helps teams make better decisions without constant oversight. And it is what allows strategy to actually show up in day-to-day work.
Suddenly, your firm is no longer reacting. You’re building with intention.
Call to Action
Before your next leadership meeting ends with a list of actions, pause and redirect the conversation.
Spend time answering this question:
Who do we want to be?
Do not rush it. Do not delegate it. Sit with it long enough to gain real clarity.
Because once you have that answer, everything else, your strategy, your investments, and your decisions, finally has a place to start.
