Build, Buy, or Disappear: The #1 Bestselling AI Playbook for UK Accounting Practices

Artificial intelligence is rapidly changing the accounting profession. From automating routine processes to reshaping client relationships, service delivery and business models, AI is becoming much more than another technology investment.

It is becoming a strategic question for accounting firms.

At the centre of this conversation is Richard Plasek’s Build, Buy, or Disappear which has achieved the #1 Best Seller position in Amazon’s Applications & Software eBooks category.

The book addresses a question that UK accounting leaders are increasingly having to consider: How should an accounting practice respond as artificial intelligence changes the competitive landscape?

Why AI Is Becoming a Strategic Issue for Accounting Firms

AI in accounting is no longer simply about adopting another piece of software.

The technology has the potential to change how firms operate, how professionals spend their time and how services are delivered to clients. Routine processes can increasingly be automated, creating opportunities for accountants to focus more heavily on advisory work, professional judgement and client relationships.

At the same time, clients are becoming accustomed to faster, more technology driven services.

This creates an important challenge for UK accounting practices. It is no longer enough to ask which AI tool a firm should purchase. Leaders need to consider how technology fits into the firm's broader AI strategy, competitive position and long term objectives.

Build or Buy: Two Paths for Accounting Practices

The title reflects a fundamental strategic decision facing different types of accounting firms: should they build AI capabilities or buy the best technology already available?

For smaller and independent practices, buying and integrating established AI solutions may be the more practical approach. Instead of investing significant resources in developing technology internally, firms can use existing AI accounting software to automate repetitive processes and improve operational efficiency.

But the objective should go beyond simply saving time.

Capacity created through automation can potentially be redirected towards advisory services, deeper client relationships and activities where professional expertise remains difficult to replicate through technology.

Larger and PE backed accounting practices may have different opportunities.

With greater resources, data and technical capabilities, they may be able to develop proprietary AI systems, software platforms or new technology enabled services.

The important point is that there is no single AI strategy for every accounting firm. The right approach depends on the firm's size, resources, clients, ambitions and long term business model.

How AI Could Affect Accounting Firm Valuation

Perhaps one of the most significant issues raised by the AI conversation is valuation.

Traditionally, accounting firm valuation has been influenced by factors such as recurring revenue, profitability, client relationships and earnings.

AI could increasingly influence those same factors.

A practice that successfully uses technology may be able to automate processes, increase capacity, improve scalability and develop new services. Over time, these capabilities could affect how attractive a firm appears to investors, acquirers or potential successors.

This makes AI relevant not only to operational efficiency but also to accounting firm valuation.

The question for practice leaders may therefore shift from:

How much time can AI save?

to:

How could AI change the value and competitive position of the business?

That is a considerably bigger strategic question.

The Five Year Window for UK Accounting

Technology adoption does not happen overnight.

Accounting firms need time to assess their processes, select suitable technology, integrate systems, establish governance and help employees adapt to new ways of working.

The next few years could therefore represent an important window for UK accounting practices.

Firms that experiment early can learn what works, identify appropriate use cases and build internal capabilities. Those that wait may eventually find themselves competing with practices that have already redesigned their workflows and services around AI.

This does not mean every accounting firm needs to build its own AI platform.

It means every firm should have a clear understanding of where it wants to be as AI becomes increasingly embedded in the profession.

Why Build, Buy, or Disappear Matters Now

The success of Build, Buy, or Disappear comes at a significant moment for the accounting industry.

By reaching the #1 Best Seller position in Amazon’s Applications & Software eBooks category, Richard Plasek’s book has gained visibility among readers interested in artificial intelligence, business strategy, accounting technology and the future of professional services.

More importantly, its subject addresses questions that accounting leaders are actively facing.

Should a practice purchase existing AI solutions or develop proprietary capabilities? How should automation change the role of employees? What happens to client relationships as technology becomes more capable? And could AI eventually influence the way accounting practices are valued?

These are not purely technical questions.

They are business strategy questions.

The Future of Accounting Will Require a Strategy

AI will continue to influence the way accounting firms work, but technology alone will not determine which practices succeed.

The decisions made by accounting leaders will matter just as much.

Some firms may choose to buy and integrate established AI tools. Others may have the resources and strategic justification to build proprietary capabilities. For both, the starting point should be the same: understanding the firm's clients, competitive position, business model and long term goals.

For UK accounting practices, the message is increasingly difficult to ignore: AI is not simply a technology trend to watch. It is becoming a strategic decision that could shape how firms operate, compete and create value.