Most discussions about AI in accounting focus on technology.

I think they should focus on capacity.

Across the profession, firms are exploring AI, outsourcing, automation, and operational improvements. While these initiatives appear different on the surface, many are solving the same problem: creating more capacity.

One of the more interesting approaches comes from firms that are avoiding firm-wide AI mandates and instead empowering business units to identify where AI can create the most value.

The logic is simple.

Different teams have different workflows, bottlenecks, and client needs. What works for audit may not work for tax. What works for client accounting services may not work for advisory.

Rather than forcing a single solution across the entire organization, firms are increasingly focusing on identifying specific problems and applying technology where it can create measurable improvements.

Technology is not a magic pill.

It works best when a firm clearly understands its workflows, its employees, and its clients.

For decades, much of the accounting profession has been built around compliance work.

Today, AI has the potential to reduce the time required for many repetitive and administrative tasks.

That does not make accountants less valuable.

It makes their judgment more valuable.

As capacity increases, firms gain the ability to spend more time advising clients, solving complex problems, and strengthening relationships.

The opportunity is not simply to do the same work faster.

The opportunity is to do more valuable work.

Many people believe the AI winners will be the firms that implement the most technology.

I think the winners will be the firms that create the most capacity.

The goal is not AI.

The goal is what AI allows firms to do.

Firms that use technology to free up time, improve service, and increase advisory capacity will create more value for clients than firms that simply deploy new tools.

Over the next decade, the most successful accounting firms will measure AI initiatives based on capacity created, not software deployed.

The firms that generate the most capacity will be able to serve more clients, deliver more advisory services, and capture a larger share of the market.

What will create the most capacity for accounting firms over the next decade: AI, offshoring, process improvement, talent development, or something else?


About the Author

Marlik Depp is the founder of CPAFuture, a publication focused on accounting firm ownership, acquisitions, succession, technology, and industry transformation.

Through CPAFuture, he publishes daily insights on the trends shaping the future of the accounting profession, drawing from conversations with firm owners, operators, investors, advisors, and industry leaders.