There's no reason why an accountancy firm can't offer an outsourced access to mediation with clear terms of reference that the mediation provider is independent of the situation and impartial. The only way in which this is reassured is through the conduct of the mediator and so any participant can withdraw from the process at any time should they feel the mediator is not acting impartially. The right to choose the legal route always remains open to people so if they don't find mediation to be helpful it hasn't prevented that option being taken up but the article example is a good one in that it acknowledges that most, if not all disputes have a strong element of relationship breakdown which a court process constrained in the outcomes it can offer (or perhaps more accurately, has to impose) may not serve to resolve, whereas the mediation process can enable the tailored, realistic and workable outcome that the article refers to.
My answers
There's no reason why an accountancy firm can't offer an outsourced access to mediation with clear terms of reference that the mediation provider is independent of the situation and impartial. The only way in which this is reassured is through the conduct of the mediator and so any participant can withdraw from the process at any time should they feel the mediator is not acting impartially. The right to choose the legal route always remains open to people so if they don't find mediation to be helpful it hasn't prevented that option being taken up but the article example is a good one in that it acknowledges that most, if not all disputes have a strong element of relationship breakdown which a court process constrained in the outcomes it can offer (or perhaps more accurately, has to impose) may not serve to resolve, whereas the mediation process can enable the tailored, realistic and workable outcome that the article refers to.