The personal chemistry between the two and complementary skillsled to a partnership being proposed. David has deliberately kept the costs of thebusiness down by employing three part-time accountants and relying onhis wife to run the office.ĭavid had recently met Ian King who ran a similar sized accountingfirm. In addition bad advice, lack ofinterest in business development opportunities for the client and poorinternal communication between the partners and their staff contributedto client dissatisfaction. Evidence of poorservice included limited access to their particular accountant, poorresponse time to clients' enquiries and failure to identifyopportunities to save clients money. These accounting firms typically had between five and tenpartners and operated regionally and not nationally. David recognised that thesesmall or micro businesses, typically employing ten or fewer people, werereceiving less than satisfactory service from their currentaccountants. Within three years his fee incomewas in excess of £100K a year and he had nearly 100 clients most ofwhom had been gained through word of mouth. 1 The nature of strategic business analysisĭavid Gould set up his accounting firm, providing accountingservices to small businesses, in 20X6.
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