Sometimes, those things are true, however, I’m increasingly convinced that capacity is also a leadership issue. We create capacity when we develop people who can take on more responsibility, delegate instead of doing it ourselves, create clarity so people can make decisions, and use technology to eliminate work that doesn’t require a human. And that last part matters.

Technology can help us do more. But it doesn’t develop people for us. That takes leadership.

One of the biggest capacity traps I see in CPA firms is the leader who has become the answer to every question. A manager comes with a problem, and the partner solves it. A staff member gets stuck, and the senior steps in. A client has a question, and the same few people always handle it.

It may feel efficient in the moment. But over time, it creates dependency, and dependency limits capacity. Creating capacity means asking: What can I do today that helps someone else become capable of doing this tomorrow?

As you work through this deadline, try this: When someone brings you a problem, resist the urge to immediately solve it. Ask one more question first: What do you think we should do? You may discover they already have the answer. Or you may discover an opportunity to coach them toward it. Either way, you’re building capability instead of just getting the work done.

The goal isn’t simply to do less. The goal is to create more capability around you. Great leaders don’t just produce results, they multiply results through others.