The Most Expensive Problem in Professional Firms (that no-one is measuring).
- Russell Cullingworth

- Feb 19
- 3 min read
Updated: Feb 23
Is it possible to improve learning effectiveness while burning less productive, billable time?

Let's talk about the most expensive, but least understood problem in professional firms - Accountants, Engineers, Lawyers - or any company that generates revenue through hourly billing. Not fraud. Not write-offs. Not underpricing.
It's LEARNING.
Every year, firms invest thousands of hours into training. I've heard estimates from Partners between 60-120 hours a year. Compliance updates. Ethics sessions. Leadership programs. AI briefings.
ALL IMPORTANT! Let me be crystal clear: this learning is essential - a must-have investment. It's non-negotiable.
But here’s the uncomfortable question: Do firms need to burn expensive prime billable time in the process?
If a firm has 1,000 professionals and each person spends just 2 hours a month in live or screen-based learning during peak productivity time - that’s 24,000 hours a year.
Now multiply that by a blended billing rate of $250/hour.
That’s $6,000,000 in potential revenue displacement. And that’s conservative.
The bigger issue - we rarely measure it. We track course completions. We track attendance. We track CPE credits. But we don’t track opportunity cost.
In most professional firms, learning still happens:
• In the morning, afternoon or full-day sessions.
• In front of a screen or in a classroom.
• In long webinars with divided attention.
• During peak billable windows.
And in the post-COVID world - what I’ve called the “Age of Distracted Learning” - professionals are technically present… but cognitively elsewhere. They're often just passive consumers who are clocking their attendance or completion without any knowledge transfer or change of behavior happening.
Yes, I've heard the argument that companies have huge libraries of on-demand video courses. Great. Here's my counter-argument:
Video based learning isn't mobile - you can't even walk across a room safely while watching a screen - never mind commuting or driving.
Your people don't want to do be stuck in front of a screen on evenings and weekends.
Video-based learning encourages passive consumption and boredom.
So we're left with learning during billable hours.
Here's the tension: Firms need better judgment, stronger ethics, sharper critical thinking, and faster adaptation to AI. But the current delivery model often competes with the very productivity firms are trying to protect.
The real strategic question isn’t: “How do we deliver more learning?” It’s: “How do we deliver meaningful learning without displacing prime billable capacity?”

MY PERSONAL CHALLENGE TO YOU If you’re in leadership at a professional firm, I’d challenge you to calculate one number: What does employee time spent on learning add up to in billable hours?
You might discover the most expensive line item on your P&L isn’t what you thought.
And please note: I'm not talking about removing learning or that learning is a waste of time - not at all! I'm talking about changing or blending our approach to make professional learning more mobile and convenient while using immersive scenario-based content to engage their imagination in mental simulation.
Better. More Convenient. Completed while driving or commuting with eyes and hands free.
After all, your people are your most important asset - consider adding some flexible, fun,
interesting and truly-mobile learning options that also engages them as thinkers instead of passive consumers.
Come on, don't be shy - agree or disagree? I invite you to join the conversation!

Russell Cullingworth, MBA



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