The UK accountancy sector is experiencing unprecedented change.
We’ve seen a surge in small firms being acquired by private equity-backed groups, while others are choosing to merge to achieve scale, resilience, and succession planning. Alongside this, technology and regulation are reshaping how firms operate.
The challenge is no longer about whether change will come, but how to manage and lead it effectively. And crucially, how to keep people – colleagues and clients alike – at the heart of the journey.
Managing and Leading Change: A Human-Centred Approach
When we think of “change management” it’s tempting to focus on the structural aspects: new ownership models, revised workflows, rebranded offices, or strategic realignments. Yet too often, firms neglect the human response to change.
Paul Brewerton of Strengthscope calls this “human-centred change” – a reminder that if we fail to put people at the heart of our plans, even the best strategies will falter.
Whether you’re leading a merger, managing a team through a transition, or simply trying to adapt personally, the key is to recognise how people process change.
The Change Cycle: DREC
Change often feels like a threat at first, and people typically pass through predictable stages. A simple model is DREC:
- Denial – the first instinct is to reject the idea that change is happening at all.
- Resistance – once reality sets in, emotions rise. Anxiety and frustration are common, and productivity may dip.
- Exploration – gradually, people start to test the new reality, experiment, and see how they might adapt.
- Commitment – over time, new habits form, the new way becomes “the way”, and the old is left behind.
Leaders must understand that there are no shortcuts. You can help colleagues move through these stages more quickly, but you cannot skip them altogether.
Lewin’s Change Model: Unfreeze – Change – Refreeze
Another useful lens is Kurt Lewin’s classic model:
1. Unfreeze – People need to understand why change is happening. In the profession, this might be regulatory shifts, the digital revolution, or industry consolidation. Clear reasoning prevents people from clinging to the idea that “the old ways were fine”.
Importantly, don’t sugar-coat. Change may benefit the firm overall but can feel threatening to individuals whose roles are shifting.
Communication here must be:
- Clear
- Consistent
- Honest
- Frequent
You can’t over-communicate during change – silence fuels resistance.
2. Change – As new processes or structures roll out, provide support. Training, coaching and space for experimentation matter more than micromanagement. Remember that people cope better when they feel a degree of autonomy. Encourage collaboration, invite input and acknowledge resistance rather than trying to suppress it.
3. Refreeze – Embed the new ways so they become “business as usual”. Lead from the front – if your firm introduces new technology, make sure partners are seen using it. Celebrate successes, reinforce new behaviours, and make consistency the norm.
Final Thought
Managing change is about processes and plans. Leading change is about people.
Firms that put the human element first will find the transition smoother, morale higher, and clients better served.
As the profession evolves, the firms that thrive will not simply adapt to change – they will lead it, turning challenge into opportunity and uncertainty into long-term resilience.
