In this episode of The Practicing Accountant podcast, Doug and Dan discuss the key difference between capacity and utilization in accounting firms. They highlight how traditional focus on utilization can make accountants feel like mere tools, while embracing capacity opens up opportunities for growth, efficiency, and personal fulfillment.

They emphasize the importance of celebrating and intentionally using capacity to drive innovation and achieve a more balanced work-life experience. Shifting focus from filling hours to creating valuable capacity is essential for long-term success.

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