Transformation Trends: Ditch the Ladder

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Article from the Center for Accounting Transformation.

Author: Donny Shimamoto, CPA.CITP, CGMA.

Ditch the Ladder. Climb the Jungle Gym: Rethinking Career Paths in Accounting

Accounting is no longer just about numbers. It’s about navigating possibilities—and career paths should reflect that.

For decades, the accounting profession has sold the dream of a singular path to success: graduate with your degree, land a job at a firm, and work your way up the ladder to partner. Or exit the firm and become a controller and work your way up to CFO.

For many, that ladder was clear, structured, and (for some) satisfying.

But for too many others—especially younger generations, mid-career changers, and those from historically underrepresented backgrounds—the ladder can feel limiting, outdated, or even out of reach. Or even worse, not reaching the top can feel like failure.

It’s time for the profession to replace the traditional ladder with a jungle gym (Thank you, Sheryl Sandberg)—a more flexible, dynamic, and inclusive vision of career growth that reflects the complexity of modern accounting and the aspirations of today’s workforce.

From Climbing Up to Moving Around

Unlike a ladder, a jungle gym offers multiple ways to reach new heights. You can climb up, sideways, even backwards—and sometimes take a step down to ultimately leap forward. That’s the kind of career agility that today’s accountants need.

Consider the rise of nontraditional accounting roles:

  • Data analysts and automation specialists inside firms;
  • ESG consultants leading sustainability initiatives;
  • Internal firm coaches and DEI strategists;
  • Client advisory professionals specializing in tech stack design or process reengineering; and/or
  • Accountants turned into startup founders, authors, or educators.

These are not deviations from the profession. They are evolutions of it. And yet, many firms and organizations still talk about success as if there’s only one direction: up the ladder.

Why the Ladder is Losing Its Appeal
Three major trends are accelerating the shift away from the ladder model:

  1. Changing Talent Expectations: Today’s professionals are seeking purpose, autonomy, and balance. They want roles that align with their values, leverage their strengths, and allow for personalization. A rigid path to the executive level doesn’t appeal to everyone—nor should it have to. We should honor diverse definitions of success, not just the titles on a business card.
  2. Evolving Business Models: The rise of advisory roles in firms and finance, niche consulting in non-accounting areas, and AI-enabled workflows is redefining what it means to be valuable in a firm. Expertise is no longer solely vertical—it’s lateral, interdisciplinary, and collaborative.
  3. Urgency Around Retention: While some research suggests the tide of quiet quitting has eased, the cost of losing talent is still an issue for many accounting firms and finance teams. But many of those professionals aren’t burned out – they’re boxed in.

What the Jungle Gym Looks Like in Practice
Transitioning to a jungle gym model doesn’t mean abandoning structure. It means expanding it.

Instead of a single upward track, offer multiple pathways with interchangeable roles across departments, service lines, or specialties. A tax associate might shift into a tech implementation team. An auditor could explore sustainability consulting or training roles. A controller could try being a business analyst with a focus on data analytics and operations.

Normalize lateral transitions and rotations as growth opportunities. These can deepen perspective, prevent burnout, and build team resilience. Empower employees to shape their own trajectories. Let them combine technical, leadership, and personal growth goals in ways that make sense for their aspirations—and your business needs.

Mentors as Guides, Not Gatekeepers
Encourage mentorship models that support exploration and risk-taking, not just grooming for the executive path.

It’s time to redefine what success looks like in accounting. The jungle gym model honors the complexity of modern accounting and the humanity of the people who choose this profession. Whether you’re a managing partner, CFO, HR director, or young professional trying to find your place, ask yourself:

  • Are we offering real career agility, or just lip service?
  • Are we rewarding curiosity and lateral growth?
  • Are we building teams that people want to stay in—or escape from?

Let’s Design the Profession We All Want
At the Center for Accounting Transformation, we believe the future of accounting is inclusive, dynamic, and fulfilling. But we can’t get there if we cling to outdated models of what a “successful accountant” looks like.

Let’s give people the freedom to swing, climb, pivot, and grow. Let’s build teams where the view from the top isn’t the only one that matters.

Let’s ditch the ladder—and build a jungle gym together.

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