The small firm CPA’s case for getting outside
- Eba May Desabelle-Tibubos
- 1 day ago
- 3 min read
IT’S a well-worn truth that small business owners wear every hat in the office. The same applies to the small firm accountant. Unlike their counterparts in big accounting firms or the corporate finance departments of large enterprises, accountants in small practices rarely have the luxury of compartmentalization. They are the auditor, tax consultant, client counselor, HR officer, payroll officer, and sometimes even IT support — all before lunch. Taking on all these roles has a cost, and most small-firm CPAs are paying it quietly with their well-being.
However, as a one-man boss, the standard advice to “take a vacation” feels hollow when a two-person firm falls apart the moment the boss goes offline for a week. What small firm accountants need isn’t a grand escape but a regular, accessible practice that genuinely restores the mind. While the profession has made strides in addressing the accountant’s mental health issues, few conversations acknowledge a simple, time-tested remedy: spending time in nature.
The main predicament for small-firm accountants is that they’re never fully off the clock. Being constantly available for all sorts of jobs depletes what psychologists call “directed attention.” This refers to the mental ability to deliberately focus on a task while suppressing distractions. For accountants, directed attention is the mental energy required to do accurate accounting work. When it runs low, errors creep in, and professional judgment suffers. This isn’t a character flaw. It’s cognitive fatigue, and it needs a real behavioral remedy.
Several studies consistently show that directed attention fatigue can be alleviated with exposure to nature. Cassidy et al. (2024) found that walking in nature enhances executive attention and replenishes attentional control post-depletion. Yamada et al. (2021) suggest that even brief nature exposure restores direct attention and aids short-term stress recovery. Unlike popular passive activities that stimulate the brain, such as mindless scrolling on social media, nature engages what researchers call “involuntary attention.” Activities like observing a kingfisher dart over a lagoon or simply staring at the waves by the beach let the brain rest without switching off.
It’s just a matter of picking out the right hobby for the accountant’s analytical mind. Fortunately, many nature-based hobbies scratch the same intellectual itch as accounting, but without any of the associated stakes. Birdwatching demands methodical observation and classification, not unlike auditing a ledger. Hiking blends structured goal-setting and analytical planning. Gardening requires tracking elements and observing cause and effect on a slow timeline.
The key difference is consequence. For example, if birdwatching happens at the wrong time, the result is simply missing the target species. However, filing a tax return at the wrong time can lead to client penalties. Nature provides a venue for applying analytical thinking without the burden of professional responsibility. This consistent removal of that burden is genuinely restorative.
Nature hobbies don’t need much time or money. This is particularly important for small firm owners who feel they have better use of their resources than spending on expenses deemed recreational. Nature hobbies are low-cost and modular. A Sunday morning birdwatching walk at a local wetland costs almost nothing. A rooftop container garden costs a few hundred pesos. Monthly day hikes or camping with friends or colleagues builds camaraderie and restores focus without derailing the week. But the return on that investment of these activities in mental clarity, sustained focus, and the ability to keep showing up well for your clients is hard to overstate.
Small firm accountants spend most of their career wearing every hat in the office. Maybe it’s time to add one more: a cap on a trail, or a Legionnaire hat in the forest, even a salakot in the garden. Hang the CPA hat up for a few hours a week. The clients will still be there, and so will their problems. The only difference is that the rested mind will be far better equipped to face them.
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Eba May Tibubos is a partner at Desabelle, Desabelle and Associates and president of the Acpapp-Negros Occidental Chapter.
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