Unlock 20% more utilization this busy season!
ACCOUNTING FIRM PROFITABILITY RESEARCH
60/20/20 Operating Models
Are Leading the Industry
New research from Accounting Today and Makosi conducted in March 2026 among 139 Firm leaders spanning over 120 unique firms examines how accounting firms are responding to utilization pressure, seasonal workload volatility, delivery capacity constraints, and rising operational inefficiency.
The findings show a clear shift toward more agile workforce models, stronger utilization strategies, and technology-enabled delivery structures that improve profitability and scalability.
Key Proof Points
68% said seasonal workload volatility negatively impacts profitability and utilization
Firms averaged ~82% utilization during busy season vs. ~54% outside peak periods
90% of firms using integrated workforce models reported improved profit margins
90% reported improved scalability without proportional hiring
45% reported stronger employee retention
61% expect workforce delivery models to change over the next 3-5 years
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the Research
Report
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Access ReportCompare your Workforce
Strategy
Compare your workforce structure, utilization trends, and delivery performance against industry research findings.
Benchmark Your Firm with WIN LabThis Means a Shift in How Accounting Firms
Operate is Coming
The research points to a broader operational shift across the industry.
Leading firms are increasing workforce agility, improving utilization visibility, expanding access to specialized talent,
and redesigning delivery structures to support long-term profitable growth.
Integrated 60/20/20 workforce models are gaining traction as firms look for stronger scalability,
more stable utilization, and greater operational flexibility.
This research gives firms a blueprint to:
Improve profitability through
stronger utilization
Scale growth without
proportional hiring
Reduce pressure during
peak periods
Increase agility through 60/20/20 workforce models
Access specialized
talent more flexibly
Build more resilient,
future-ready firms
Drive efficiency through
technology-enabled delivery
Strengthen scalability with strategic workforce partnerships
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Explore what these findings mean for your firm
Meet directly with Makosi leadership to discuss workforce strategy, utilization performance, scalability, and operational efficiency opportunities.
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