Accountants versus lawyers - who are the better listeners?

Client listening has become a strategic imperative across professional services, but its implementation varies significantly between accountancy and law firms. While both sectors recognise the value of feedback, their approaches, maturity levels, and internal challenges differ.

Structural Integration vs Cultural Resistance

Accountancy firms typically embed client listening into their operational frameworks. With recurring engagements like audits, tax filings, and advisory services, they benefit from regular client touchpoints. This allows for consistent feedback collection through post-engagement surveys, Net Promoter Scores (NPS), and CRM-integrated tools.

In contrast, law firms often operate on episodic, high-stakes matters, making feedback collection more sporadic. According to Thomson Reuters, only 20% of law firm clients are invited to share formal feedback, despite the fact that clients spend twice as much with firms that do solicit feedback.

Methodology and Maturity

Accountancy firms leverage standardised methodologies - such as client satisfaction tracking, benchmarking studies, and automated feedback loops. These are often tied to performance metrics and quality assurance programs.

Law firms, however, rely more heavily on relationship partners for informal feedback. 'Firm Sense’s' comparative study notes that partner-led listening in law firms is often undocumented, inconsistent, and vulnerable to bias or defensiveness. Formal programs are growing, but many firms still lack centralised systems or leadership mandates.

Cultural Dynamics and Barriers

One of the biggest differences lies in internal culture. Accountancy firms are generally more accustomed to process-driven improvement, with feedback seen as a tool for compliance, quality, and client retention.

Law firms, by contrast, face deeper cultural resistance. Thomson Reuters found that partner reluctance is a top barrier, with many unwilling to grant access to clients or fearing negative feedback. This hesitancy can stall even well-intentioned listening initiatives.

The biggest myth about client listening is that it is a form of business or partner appraisal. It is not, it is an essential tool to build and cement relationships with clients, at the same time as gaining valuable intel to win more work and grow business. It also helps immensely with talent development and retention as you hear directly from the client how your team is doing. If you do not have a structured programme you are leaving valuable intel untapped.

Strategic Outcomes

Despite these differences, both sectors benefit when client listening is done well. In law firms, feedback has been shown to improve client retention, increase share of wallet, and drive innovation. BTI Consulting reports that 70% of clients who leave law firms do so because they feel ignored - not because of price or expertise.

Accountancy firms use feedback to refine service offerings, identify cross-selling opportunities, and benchmark performance. Their more mature systems allow for faster iteration and broader strategic alignment.

Conclusion

While both accountancy and law firms recognise the importance of client listening, accountancy firms tend to be ahead in execution, thanks to their structured service models and process-oriented cultures. Law firms are catching up, but must overcome internal resistance and episodic engagement models to fully realise the benefits.

For both, the message is clear: listening isn’t just good practice - it’s good business.