Jocko Willink, former Navy SEAL commander and leadership author, has a simple response whenever things go wrong: "Good."
The gear didn't arrive on time? Good!
Your plan just fell apart? Good!
According to Willink, these setbacks are not problems; they're opportunities to adapt, take ownership and find a better way forward. You just have to commit to making a mindset shift. Instead of feeling like a victim, start viewing challenges or disruptions as a gateway to get better, stronger and more resilient. This mindset shift might be exactly what accounting firms need today.
Firms are grappling with the same issues: talent shortages, the seasonality of tax time and the relentless pace of technological change. Instead of confronting these challenges head on, many firm leaders throw up their hands or simply retire, thus leaving it up to the next group of leaders to deal with. But if you take Jocko's approach, you lean into these challenges and tell yourself it's good to have these obstacles to overcome.
For more about leaning into change, see my article
Talent shortage — good
The pipeline of new CPAs is shrinking, turnover is high and compensation expectations are climbing. That's the reality. Most firms see this as a crisis. But here's why it's good: If everyone faces the same constraint, then solving it puts you in a unique position. It forces your firm to rethink how you attract, develop, and retain talent.
- Do you compete on culture, not just on salary?
- Do you offer career paths and growth opportunities that the Big Four can't?
- Do you set high expectations that attract high performers, instead of watering down your standards?
- Do you have specific niches that are highly attractive to good talent?
The shortage is painful, but it creates a clear advantage for firms willing to invest in people while others simply complain.
Seasonality of tax time — good
Every March and April, the same thing happens: long hours, compressed deadlines, exhausted staff, more turnover. It's easy to feel like a victim of the calendar.
But compressed seasonality is actually good. It's a gift, if you look at it the right way. It exposes the bottlenecks and inefficiencies in your processes. It shows you where clients rely on you only for compliance, rather than planning. And it creates the urgency to improve by….
- Streamlining workflows now so busy season gets easier next year.
- Finding a new home (different firm) for your lower-value returns, so your senior staff can focus on higher-value planning.
- Using tax season as a natural touchpoint to pivot clients toward year-round advisory services.
The firms that lean into seasonality as a forcing mechanism are the ones that emerge stronger — not weaker.
Technology speed of change — good
AI, automation, portals, dashboards — change is happening faster than most firms can absorb it. Many leaders respond with resistance: "We can't keep up."
But here's the truth: Rapid change is the great equalizer. No one has figured it out yet. And that means the firm that has the courage to experiment, adopt, fail forward and integrate technology the fastest gains a competitive advantage. Here are some ways to make that happen:
- Automate low-value tasks, so your people spend more time on strategy and relationships.
- Use modern tools —young professionals expect them.
- Treat tech disruption as an invitation to rethink services, pricing and client engagement.
- Treat early stumbles as learning opportunities, not as failures.
- Create a change agent in the firm whose job is to lean into (and teach others about) new technology advancements.
Yes, the pace is overwhelming. Good. That means opportunity is everywhere for firms bold enough to seize it.
Willink's "good" philosophy doesn't deny reality. Problems exist. They're frustrating. But the difference between leaders who succeed and leaders who stall is how they respond. In accounting, talent shortages, seasonality and tech disruption aren't going away. They're here for every firm and that's good because if everyone faces the same storm, the firms that adapt, invest, and lead have the best chance of separating themselves. So, the next time your firm hits a bump in the road, try responding like Willink: Good.
Now let's figure out how to move forward.
What is your firm doing to turn obstacles into opportunities? I'd
