§ LibraryReports

Research for leaders navigating CPA firm capacity.

Research and benchmarks on labor, workflow economics, accounting technology, professional judgment, and sustainable growth. Published reports are free to download, with no email required.

Reports: 7
Format: PDF
Audience: CPA firm leaders
Lens: Capacity economics

§ FocusResearch agenda

Research that starts with firm capacity.

The library follows the economics of accounting work: how labor, technology, workflow design, client capacity, risk, and profitability fit together. AI remains a tool that must earn its economic case.

CPA Labor & Capacity

Accounting Technology Economics

Tax & CAS Workflows

Professional Judgment & Risk

Firm Growth Benchmarks

Coming soon · CPA capacity research

The CPA Capacity Index

A future research series on accounting-firm labor, workload, technology economics, and sustainable growth. This is a publishing slot—not an available report or a fabricated download.

§ LibraryAll reports

Cybernomics Reports

Free to download, no email required.

Executive Brief·Aug 2, 2026PDF

How Agentic Usage Costs Are Calculated

The number on an agent invoice is not simply the cost of a prompt. This executive brief shows how every model request, repeated context window, tool call, retrieval, runtime service, retry, and human review combines into the real cost per accepted business outcome.

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Policy Report·Jul 25, 2026PDF

The Price of Intelligence

AI's electricity demand is physical, continuous, and increasingly city-scale. This report examines the evidence on who pays for AI infrastructure, maps the regulatory landscape across states and federal agencies, and gives decision-makers a seven-guardrail framework for evaluating whether a proposed data center deal is a genuine public benefit or a hidden ratepayer subsidy.

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Research Report·Jun 16, 2026PDF

How Law Firms Are Gaining Competitive Advantage by Leveraging AI

Law firms aren't winning with AI because they bought a tool. They win when they redesign intake, research, drafting, document review, knowledge management, client communication, pricing, and training around AI, with human judgment and defensible governance built in. This report maps where that advantage is real, how leading firms capture it, and how to move fast without losing client trust.

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Case Study·Jun 3, 2026PDF

How a Small MSP Built an Agentic Workflow to Replicate Its Best Sales Rep

A small MSP had one rainmaker who could turn vague interest into qualified, consultative opportunities, while newer reps struggled to copy the motion. This anonymized composite case study shows how the firm built an agentic workflow that captured the best rep's judgment, then used governed agents for research, call prep, follow-up, CRM hygiene, and coaching, without letting automation run loose.

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Research Report·Jun 3, 2026PDF

Your Employees Are Already Using AI

AI is already in your workflows, whether or not you have a policy. This report skips the fear and the giant bureaucracy and shows SMB leaders the five places people actually touch AI, the seven risks to watch first, and the short list of controls that keep the business safe without slowing it down.

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Decision Report·Jun 1, 2026PDF

Claude Cowork vs. Microsoft Frontier/Cowork

Two products both call themselves "Cowork," and the labels hide a real strategic choice. This report cuts through it for a 20-person CPA firm: which agentic AI to make the firm-wide default, where the other one still earns its seat, and how to pilot both without creating new client-data exposure.

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Proprietary Benchmark·May 29, 2026PDF

The Relative AI Cost Index 2026

Most leaders approving AI agents can't answer a basic question: what does this workflow actually cost to run? RACI turns AI agent cost into a single management view built from published provider pricing.

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Next step

Ready to grow your firm before you hire?

Find Your Firm’s Capacity starts with a focused conversation about the accounting work creating pressure to add people — and how your existing team may be able to support more clients.

Find Your Firm’s Capacity See a CPA Capacity Audit