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Rubbish
"The research also found that more than 60% of accountants believed it was now harder to progress to director and partner level than it was for previous generations."
On what basis can current junior/mid level accountants reach this assumption?
Situation was the same 19 years ago when I was in practice.
Accountant's shouldn't assume they'll get promoted they need to create the reasons (and opportunities) for their employers to promote them.
After all, why should equity partners and directors/shareholders 'give up' what they have worked hard to create and benefit from?
I agree
The skills I developed running my own practice make me far more valuable to clients. Knowledge of accountancy and tax can only take you so far, the real epiphany occurs when you've walked in your clients shoes and understand that managing the emotional ups and downs of being a business owner is the greatest challenge they face.