The Hidden Factory in Accounting: Why Rework Is Quietly Eating Your Capacity
The question firm leaders often ask is simple: Where did the capacity go?
By William Englehaupt
Accounting firms rarely struggle because they lack plans, tools, or capable professionals. Most engagements begin with detailed project plans and clear milestones. Yet despite all of that structure, work still arrives late, review pressure spikes at the end, and teams feel chronically overextended.
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The answer usually isn’t visible on the plan. It sits in what many firms experience but rarely name—the hidden factory.
