Firm leaders experience frustration when their partners and managers resist strategic initiatives. However, by understanding what resistance really means, leaders will be able to work through it.

When leaders of accounting firms learn that my background is in human behavior and motivation, they often smile and acknowledge how much of their work requires an understanding of psychology. Our discussions frequently drift to the human dynamics they have to navigate with clients, colleagues and staff.

One recurring issue that surfaces is the difficulty leaders have in aligning their partner-teams with strategic initiatives. Despite thorough preparation, discussions and research, certain partners sometimes struggle to take action. How can a group of highly intelligent and capable professionals fail to recognize the importance of a significant initiative and act on it? 

Attempts to negotiate or persuade individuals to shift their perspectives often prove ineffective. While some leaders may assume the authority to mandate compliance, more effective approaches exist to foster alignment. Understanding the psychological foundation of resistance can help leaders navigate these challenges more effectively.

The psychology of resistance

When asked, most people will acknowledge that they aren’t averse to change. Some will admit that they embrace change and enjoy the challenges that are presented. But these same individuals are often found pushing against a new initiative that takes them out of their comfort zone. So which is it—do they like change or not?

This answer isn’t so simple. First, change has two faces. The first is initiated change. When we are involved in a change effort from the beginning, we have had a chance to think about it, discuss it, maybe even try it out. We feel more comfortable because we have a sense of control. And we become frustrated when others can’t see the wisdom of the idea we are proposing.

On the other hand, imposed change is something that someone else wants us to accept. Often, it isn’t so much the initiative itself, but more so, that we feel out of control in terms of the severity, pace or scope of what is expected. When we don’t have control, our threat sensor goes into overload, screaming that we must resist. 

Our resistance is protective. We gravitate toward whatever feels safe and certain. While the definition of safety and certainty varies from person to person, the underlying principle is universal. We remember experiences of success when we adhere to what we believe to be true and failure when we disregard our better judgment. We have learned what works and what doesn’t, which informs us about how to respond in unfamiliar situations. These beliefs direct our actions and reactions, protecting us from bad results.

Understanding beliefs

Consider a scenario in which a partner-team is discussing a strategic initiative to position the firm in a new market. During the conversation, team members may think: “While this initiative seems valuable, it goes against what feels right to me, and I am reluctant to accept it. My concerns may seem trivial to others, but it feels unsafe and uncertain.” People seldom choose voluntary discomfort easily.

Rather than be overtly obstinate, their resistance may be framed in a logical way. A person’s beliefs will appear rational and well-intentioned, making them difficult to recognize as barriers. 

Below are some common examples of how partners’ beliefs can obstruct progress:

While I’m having a hard time accepting this initiative, I’ll support it as long as…

1. “…we will continue doing what has worked before. If not, I’m not in favor.”

   • Belief: The status quo is the best path forward.
   • Reasoning: Established practices are familiar, shared and have led to past success. Why change now?

2. “…we don’t have to endure discomfort or inconvenience. If not, I vote no.”

   • Belief: Actions should remain within “reasonable” limits of time, money and effort.
   • Reasoning: My work is already challenging; adding further strain seems unnecessary.

3. “…we will proceed only when every detail is planned and accounted for. If not, we aren’t on the same page.”

   • Belief: Initiatives must be meticulously mapped out before beginning anything.
   • Reasoning: Past experiences of premature action have resulted in wasted resources, delays and setbacks.

4. “…we must have unanimous agreement before moving forward. If not, it won’t work for me.”

   • Belief: Full consensus is required for success.
   • Reasoning: If everyone isn’t onboard, it won’t work. 

5. “…we avoid making high-stakes decisions without guarantees. If not, I can’t go along with it.”

   • Belief: Uncertainty poses a risk to safety and stability.
   • Reasoning: Waiting for validation elsewhere will minimize potential failure.

6. “…we have a fallback plan in case this initiative fails. If not, you can count me out.”

   • Belief: Strategies should allow for easy reversal.
   • Reasoning: Committing fully without certainty is too risky.

7. “…authority and control structures must remain intact. If not, it’s a deal breaker.”

   • Belief: Existing power dynamics should be preserved.
   • Reasoning: Restructuring could disrupt established leadership effectiveness.

Addressing resistance

These interfering beliefs, sometimes unspoken, significantly impact an individual’s ability to embrace change efforts. Leaders should not be discouraged by resistance; instead, they should recognize that overcoming these beliefs is part of the alignment process.

There are some ways to break through resistant beliefs. One essential strategy is priming resistors by openly discussing with the team the pain points that exist under the current circumstances — ineffective, inefficient, unwieldy, counter-productive, costly, etc. When people feel heard about their concerns, people are more willing to entertain a different way. Until then, they will resist change and will continue to make the current circumstances tolerable.

Another approach is to face a particular belief directly. For example, if there is evidence that the “risk without guarantees” belief is present (No. 5 above), questions could be asked: “What would be the risks of delaying action? Is the risk of staying where we are greater than the risk of adopting this initiative? If this change is inevitable, how does delaying action reduce risk later on? What is the risk of continuing with [pain points] and does it put our people, clients and the firm at risk?” 

A third approach is to engage a particular partner who is struggling with their sense of safety.  Begin by establishing a clear understanding of the belief by affirming the concern. Engage in an empathetic discussion about their uneasy feeling about the proposed initiative. Putting the discomfort into words is a way of making their apprehensions less spooky and feel more in control. Remember that resistance is a protective reaction to what feels unsafe.

“John, I agree that this initiative is a bold effort that is unknown to us. And we agree that the risks you identified are real. It seems to be particularly unsettling to you. Can you elaborate more, not on the logic you already presented, but on what worries you the most?”

Allow John to express his position, keeping him focused on his apprehensions and away from the risks of “what if’s” and “what could’s.” When he feels sufficiently heard by you (by restating his objection), ask the penetrating question, “If there was something that would reduce your discomfort, what would it be?” 

Clearly, this is where the situation becomes very fluid and could go in a number of directions, but it is a good beginning to penetrate the angst that is influencing the belief. Only be careful of pushing people too hard on their beliefs because it will only reinforce their anxiety and they will dig in, actively or passively.

The next time your partner-team discusses a change initiative, listen to the language they use. Pay attention to seemingly supportive statements that have underlying reservations. By identifying and addressing these hidden beliefs, leaders can accelerate meaningful alignment and drive strategic success.