Study: New managers thrive by balancing conflicting demands
A study of 45 audit senior associates at large U.S. accounting firms reveals that new leaders struggle with conflicting expectations rather than any single burden. The research, published in The Accounting Review, suggests that organizations play a key role in helping new managers handle these competing demands. The findings indicate that navigating such contradictions is essential for leadership development.
The research team conducted in-depth interviews with 45 audit senior associates across large U.S. accounting firms, examining how these professionals balance their own technical work with supervisory duties. The study appears in The Accounting Review, a peer-reviewed academic journal.
Blum noted that the pressure comes from simultaneously managing complex analyses, coaching junior staff, and coordinating with executives, clients, and support teams. Some interviewees described feeling overwhelmed, comparing the experience to being submerged while more water keeps pouring in. Successful navigators used communication strategies, such as requesting priority reorganization from supervisors without appearing incapable.
This research could influence how organizations structure leadership development programs, particularly in professional services firms where junior employees rapidly transition into management roles. If companies recognize that competing expectations—not workload alone—create stress for new leaders, they may redesign training, mentorship, and support systems accordingly. Broader adoption of such approaches could improve retention and mental well-being among early-career professionals across industries facing similar leadership transitions.