A high-performance (HP) culture doesn’t happen by accident. It develops when enough people consistently demonstrate a high-performance mindset, take the right actions, and produce strong results – until that standard simply becomes “how we do things.”

Bringing everyone along into an HP culture requires intentional leadership:

1. Believe in them.
People tend to rise to the level others believe they can achieve. Lend your belief to them until they build their own. That belief often becomes the catalyst for growth.

“You have shown me what you can do and I’m confident you will be able to take on this assignment. It’s a stretch, but within your capabilities. I’m with you on this.”

2. Reinforce what’s working.

Reinforcing feedback is one of the most underused tools in CPA firms. Too often, managers and partners focus on correcting mistakes but overlook what their people did right. If you want high performance, call it out clearly and consistently. And think beyond the technical to include effort, perseverance, communicating status, handling something with tact, etc.

“When we started this engagement, you agreed to update me on your progress. I really appreciate how you kept me informed along the way, so I didn’t have to wonder how you were doing. Nicely done.”

3. Show them the standard.

High performance isn’t about intelligence—it’s about recognizing the gap between what was done and what’s possible. Don’t assume your team sees that gap on their own. It’s your job to make it visible and coach them toward a higher standard.

A manager submitted to his partner a table analyzing data for a client. The partner acknowledged that the information was correct, but the appearance was simple and bland – a distraction to the quality of the analysis. The manager spent a bit more time making the table more presentable and became aware of how the little things make a difference.

These actions may sound simple, but they are powerful when repeated. We know that people stay or leave based largely on their immediate supervisor. Leaders who believe in their people, reinforce their strengths, and raise their standards create teams that perform – and stick around.