The accounting sector is experiencing a fundamental transformation. Technology has advanced to the point where software executes many tasks with greater speed and precision than humans. This creates what the industry is calling the "Great Decoupling" — the disconnection of effort invested from value produced.
Contemporary firms find the traditional hourly model increasingly restrictive, limiting revenue potential and constraining expansion to human resource capacity. When automation handles the time-consuming work, charging by the hour means charging less for doing more. It's a model that punishes efficiency.