Article: Pricing for value: People create intellectual capital, yet many firms allow that intellectual capital to leave when people leave.(Viewpoint essay)

For the past two decades, I have watched accountants price services based upon the cost of labor plus a desired profit. This is the effort-based economy trap.

About 15 years ago, we developed a pricing matrix for consulting services in an attempt to capture the perceived value of the services in the eyes of our clients. We coupled this with a strong engagement letter that clearly defined the scope of our services; in addition, we utilized change orders as engagements expanded.

Industry experts believed that model was fine for us, but said that it would not work in the accounting profession. Many of those same experts have cited similar reasons why value ...

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