In our high-pressure industry, where tax season can feel like an endless marathon of deadlines and demanding clients, effective leadership makes the difference between a thriving practice and a burned-out team. Recent research from Organization Science reveals a surprising insight that challenges conventional wisdom: the timing of positive and negative feedback matters more than we think—and it could transform how you manage your team during those grueling busy seasons.
The research, which studied nearly 10,000 consultants and tracked 250,000 feedback comments, discovered that leaders who express strong positivity early in projects or seasons create significantly better outcomes throughout the year. This finding is particularly relevant for tax practitioners, where the traditional approach often involves tough love during peak season, followed by appreciation after April 15th.
Here's what successful tax practice leaders should know: employees who receive positive emotional feedback early in the engagement cycle—think January rather than April—perform better throughout the entire year. This isn't just about being nice; it's about strategic emotional leadership that drives measurable results.
The research identified a particularly effective pattern: leaders who showed strong positivity at the beginning, followed by constructive criticism at the midpoint, achieved the highest team performance. This approach works because early positivity makes team members feel valued and respected, creating a reservoir of goodwill that can withstand later constructive feedback.
For tax practice managers, this suggests a counterintuitive approach to busy season management. Instead of starting with stern warnings about upcoming deadlines and long hours, begin with genuine appreciation for your team's expertise and dedication. Express specific enthusiasm about working with them through another tax season. This early investment in positive emotional leadership pays dividends when stress levels rise.
The midpoint principle is equally valuable. During those brutal weeks in March, when everyone is tired and tensions run high, that's actually the optimal time for constructive feedback. Research shows that employees who feel respected early on are more receptive to mid-season corrections and often work harder to maintain their leader's confidence.
This doesn't mean avoiding reality or sugar-coating the challenges of tax season. Instead, it's about sequencing your emotional leadership strategically. Start your busy season kickoff meetings with genuine enthusiasm about your team's capabilities and specific appreciation for individual strengths. Save the tough conversations about areas for improvement for when the team has already built momentum and confidence.
The research also revealed that timing matters for different types of feedback. While positive emotions work best early, with reinforcement throughout the season, critical feedback is most effective at the midpoint—not too early to discourage, but with enough time remaining for course correction.
For tax practice owners and managers, this research offers a blueprint for better busy season management: Lead with appreciation, time your constructive feedback strategically, and remember that your emotional leadership style directly impacts not just morale, but measurable performance outcomes. In an industry where retention and performance are critical to success, mastering the timing of emotional leadership could be your practice's competitive advantage.
Christine Gervais is a licensed CPA, using her skills to help businesses grow and achieve their fullest potential. Christine has a Master’s degree in accounting from Southern New Hampshire University in addition to holding her CPA license for over a decade. Notably, Christine is a nationally recognized speaker providing education to other CPAs on how to best serve clients as well as instruction on a wide variety of topics for business owners on how to maximize success. Christine prides herself on the value she can bring to clients with her extensive tax knowledge and provides strategic, forward-thinking financial strategies to help clients grow. When not behind her desk, you can find Christine spending quality time with her daughter and stepson or tending to the family’s excessively loved farm animals.
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