Team leaders can shape an environment that fuels growth, connection, and meaning.
Imagine you and your significant other are getting ready for a typical dinner date. One of you asks, “What are you in the mood for?” As you begin to think about possible restaurants, you probably consider a few key factors: How’s the food? Is the service good? If you’re hoping for some quality conversation, does the ambiance allow for that?
What you don’t hear couples say is, “Let’s go to that place—their bathrooms are immaculate.”
That’s because bathroom cleanliness falls into what is known as a hygiene factor. Coined by psychologist Frederick Herzberg, hygiene factors are not what motivate us to choose something, but they are part of our minimum expectations. You won’t go to a restaurant because the bathrooms are clean, but you might never go back if they’re dirty.
This concept translates into the workplace through Herzberg’s Two-Factor Theory. In it, he distinguishes between hygiene factors (things employees expect) and motivating factors (things that truly engage and inspire people).
Hygiene factors in the workplace include basics like decent laptops, health insurance, snacks in the break room, company swag, and, yes, even competitive compensation. When they’re present, they don’t necessarily inspire higher performance—they’re just expected. But when these are missing, morale drops.
Motivating factors, on the other hand, speak to growth and purpose: Am I learning? Do I feel like I’m making a difference?
Team leaders may not always control the budget for benefits or perks, but they can shape an environment that fuels growth, connection, and meaning. That’s where training, coaching, and mentoring come in.
Coaching vs. Mentoring: Two Essential Tools for Long-Term Growth
If we want to unlock motivation and long-term excellence in our teams, it’s not enough to offer feedback once a year or give vague encouragement. Structured coaching and mentoring are two of the most powerful tools leaders have to drive development, and they serve very different but complementary roles.
Research shows that employees who regularly set goals and development plans are 3.5 times more likely to end up in the top quartile of performance in their industry. That kind of outcome doesn’t happen by accident. It comes from intentional structure—and it should start from the moment someone joins the team.
Coaching is formal, focused, and frequent. A designated coach should meet with their team member monthly, following a consistent structure:
- Celebrate three wins or strengths from the past month.
- Identify one area for improvement.
- Set one goal or focus for the coming month.
These monthly conversations should align with broader annual goals, helping team members track progress and stay accountable to their development journey.
Mentoring, by contrast, is more relational and long-term. A mentor isn’t there to manage performance; they’re there to inspire, advise, and provide perspective. Rather than office-based check-ins, mentors and mentees should meet quarterly over coffee, lunch, or a walk and talk about the big picture:
- How is the team member adjusting socially and professionally?
- Where do they feel supported, and where do they need more guidance?
- What does the road ahead look like, and how can they best prepare for it?
While a coach is there to guide performance, a mentor is there to champion potential. Together, these roles create a powerful system of support that not only boosts motivation but also accelerates long-term growth.
Building a Sustainable Training Program: Technical Growth Meets Human Development
A high-impact training program isn’t just about ticking boxes for continuing education credits—it’s about helping people grow in both their technical expertise and their leadership capacity. The best firms understand that tapping into true motivation means helping professionals grow not only as accountants, but as communicators, collaborators, and leaders.
Creating a formal training schedule doesn’t have to be overwhelming. In fact, the most successful programs often follow a few simple but powerful rhythms:
- Short, consistent “lunch and learn” sessions – These bite-sized trainings keep development top of mind and can cover a wide variety of topics, from technical updates to stress management. The key is consistency and relevance.
- Quarterly in-person cohort experiences – Group learning builds not only skills, but also culture. Bringing team members together for half-day, deep-dive workshops on hard skills (navigating changes to industry-specific accounting standards) or soft skills (like feedback, delegation, or executive presence) allows relationships to grow organically. It fosters a shared experience that strengthens team dynamics and creates space for authentic connection.
- Shared learning across firms – Training requires an investment of time, so many firms collaborate. Whether through organizations like the PICPA, or by jointly sponsoring a development program for emerging leaders, this approach offers cost-effective learning, access to broader perspectives, and a safe environment for staff to engage with peers from other firms.
Ultimately, there’s no one-size-fits-all approach. What matters most is the commitment to doing the training—setting aside time, creating structure, and making professional growth a cultural expectation rather than a rare privilege.
We’re in a Golden Age of Opportunity—If We’re Willing to Invest
We are fortunate to be working in what many consider a golden age of accounting. The demand for skilled CPAs has never been higher, but the supply remains limited. This imbalance creates a unique dynamic: younger professionals today have more choice, more leverage, and higher expectations than ever before. In this environment, firms are not just competing for clients, they’re also competing for talent.
The firms that will rise above the rest are those that go beyond meeting basic expectations (the hygiene factors) and actively motivate their people. That means creating a workplace where employees feel like they’re growing—technically, professionally, and personally. Coaching, mentoring, and structured training that balances hard and soft skills aren’t just perks, they’re essential investments. When we help our team members become the boldest versions of their best selves, we’re not just supporting individuals—we’re building the future of our firm.
Mackey Smith is director of People and Strategy Consulting at Herbein + Company Inc. He can be reached at dmsmith@herbein.com.
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Statements of fact and opinion are the authors’ responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.
