WHY THE LADDER IS LOSING ITS APPEAL Three major trends are accelerating the shift away from the ladder model: 1. Changing Talent Expectations: Today’s professionals are seeking purpose, autonomy, and balance. They want roles that align with their values, leverage their strengths, and allow for personalization. A rigid path to the executive level doesn’t appeal to everyone—nor should it have to. We should honor diverse definitions of success, not just the titles on a business card. 2. Evolving Business Models: The rise of advisory roles in firms and finance, niche consulting in non-accounting areas, and AI-enabled workflows is redefining what it means to be valuable in a firm. Expertise is no longer solely vertical—it’s lateral, interdisciplinary, and collaborative. 3. Urgency Around Retention: While some research suggests the tide of quiet quitting has eased, the cost of losing talent is still an issue for many accounting firms and finance teams. But many of those professionals aren’t burned out— they’re boxed in. WHAT THE JUNGLE GYM LOOKS LIKE IN PRACTICE Transitioning to a jungle gym model doesn’t mean abandoning structure. It means expanding it. Instead of a single upward track, offer multiple pathways with interchangeable roles across departments, service lines, or specialties. A tax associate might shift into a tech implementation team. An auditor could explore sustainability consulting or training roles. A controller could try being a business analyst with a focus on data analytics and operations. Normalize lateral transitions and rotations as growth opportunities. These can deepen perspective, prevent burnout, and build team resilience. Empower employees to shape their own trajectories. Let them combine technical, leadership, and personal growth goals in ways that make sense for their aspirations—and your business needs. MENTORS AS GUIDES, NOT GATEKEEPERS Encourage mentorship models that support exploration and risk-taking, not just grooming for the executive path. It’s time to redefine what success looks like in accounting. The jungle gym model honors the complexity of modern accounting and the humanity of the people who choose this profession. Whether you’re a managing partner, CFO, HR director, or young professional trying to find your place, ask yourself: Are we offering real career agility, or just lip service? Are we rewarding curiosity and lateral growth? Are we building teams that people want to stay in—or escape from? LET’S DESIGN THE PROFESSION WE ALL WANT At the Center for Accounting Transformation, we believe the future of accounting is inclusive, dynamic, and fulfilling. But we can’t get there if we cling to outdated models of what a “successful accountant” looks like. Let’s give people the freedom to swing, climb, pivot, and grow. Let’s build teams where the view from the top isn’t the only one that matters. Let’s ditch the ladder—and build a jungle gym together. Donny Shimamoto, CPA, CITP, CGMA, is the founder and managing director of Intraprise TechKnowlogies LLC, an advisory-focused CPA firm. He has been recognized as one of the Top 25 Thought Leaders in Public Accounting and is a frequent speaker at AICPA conferences and webcasts. He specializes in organizational development and innovation advisory services for small and mid-market businesses, nonprofits, and accounting firms. Shimamoto is also the visionary behind the Center for Accounting Transformation, which was created to accelerate the evolution of the accounting profession. He welcomes comments and feedback at donny@intraprise.us. CLASSIFIED AD CFO for Locally, Family-Owned Business The CFO partners closely with ownership and operational leaders at Legacy Retirement Communities in Lincoln, Neb., to oversee budgeting, forecasting, financial analysis, and long-term strategic planning. Founded in 1995, Legacy Retirement Communities is a trio of state-of-the-art communities that incorporate elegance, superior quality of care, affordability, and thriving social activity all under one roof. The company has been distinguished as a leader in the industry, earning numerous local and national awards for their elegant assisted and independent living retirement communities, and world-class service and programming. For more information, visit nescpa.org/job-postings or contact Jenny Gall at (402) 417-7292 or jenny.gall@legacyretirement.com. Apply today at https://bit.ly/Legacy-CFO! 23 nescpa.org
RkJQdWJsaXNoZXIy MTg3NDExNQ==