In this blog, we share insights from Season 2, Episode 5 of our podcast, Path to partner: Leadership lessons and the resource management process, featuring Sam Cornish, Partner in Financial Services Internal Audit at BDO. Reflecting on his career—from PwC to leading audit operations at RBS, and now as a partner—Sam shares leadership lessons learned along the way. He also discusses how his perspective on resource management has evolved, highlighting its value in driving business performance in advisory.
Christine and Sam share their key leadership lessons learned:
1. Making resource management client centric
Christine and Sam discuss the concept of client-centric resource management—an idea that challenges the traditional perception of resource management as purely an internal, logistical function. They explore how great resource managers truly understand both client challenges and what motivates individuals, using this insight to proactively problem-solve and build stronger teams. The key learning: while resource management may not be a client-facing role, its impact on client outcomes is undeniable.
“The biggest lesson I’ve learned over the last 5–10 years is that resource management isn’t just about scheduling—it’s about making it client-centric rather than purely administrative. As professionals, we all bring different experiences and strengths to the table. While a skills matrix can outline capabilities, true resource management is about understanding individuals’ real strengths, how they fit within a team dynamic, and how that ultimately drives the best client outcomes. Looking back over the last 20 years, that shift in perspective has been one of the biggest changes in how I think and lead.”
Sam Cornish, Financial Services Partner at BDO
“Elevating the remit of resource management means moving beyond just scheduling and admin. It’s about truly understanding what motivates people—what drives them and makes them tick—to create a process that enhances both their experience and the client’s.”
Christine Robinson, Strategic Advisor to Dayshape
“The best resource managers understand what their clients are trying to solve. The challenge is that resource management can often feel like an internal-facing role, but at its core, we’re all in the business of helping clients solve problems. Great resource managers don’t just identify when something isn’t working—they proactively find solutions.”
Sam Cornish, Financial Services Partner at BDO
2. Shifting the resource management conversation to revenue at risk
A key lesson from Sam’s experience is the power of shifting the resource management conversation to highlight the impact of resource management decisions on the bottom line—a shift in mindset he has seen first-hand. By creating this link and reframing discussions to evidence revenue at risk, resource managers can connect resource planning with financial outcomes. This approach not only captures leadership’s attention and support but also helps to establish resource management as a key strategic function in driving financial performance.
“Resource managers can struggle to get traction when discussing unassigned hours with partners and directors. But what I have now seen is that when they shift the conversation—rather than just reporting on the number of unassigned hours, they multiply them by the charge-out rate to show the revenue at risk—it’s like flipping a switch. Suddenly, what seemed like a scheduling issue becomes a financial one, and partners become very interested in minimizing that lost revenue number. This shift in framing not only helps resource managers highlight the problem but also gain the support needed to solve it.”
Sam Cornish, Financial Services Partner at BDO
3. Using resource management to create learning opportunities
Sam and Christine explore the role of resource management in creating learning opportunities and driving career growth. They challenge the traditional view of staff utilization, shifting the focus from inefficiency to missed development opportunities. By ensuring team members at all levels gain exposure to diverse client experiences and problem-solving scenarios, resource management can actively drive professional growth. This shift in perspective benefits not only individuals but also clients and the firm, enhancing overall capability and talent retention.
"In professional services, all we have to sell is the time and skills of our people. While it’s natural to focus on staff utilization and revenue maximization, I prefer to flip the perspective. Instead of asking whether someone could have been busier, I ask: What learning opportunities have we missed? If a team member isn’t as utilized as expected, it means they’re missing exposure to different client experiences, challenges, and opportunities to develop problem-solving skills. For me, good resource management is about framing up learning opportunities at every level, from graduates to partners. It’s about providing a variety of experiences that strengthen problem-solving skills. When framed this way, resource management becomes a powerful tool for career growth, helping teams proactively seek out learning opportunities.”
Sam Cornish, Financial Services Partner at BDO
4. Recognizing and maximizing the value of skills
Sam shares his philosophy on skills and why resource management is about understanding their true value—not just listing them. Instead of relying on static skills inventories, he advocates for mapping people’s experience based on the types of work they’ve delivered, industries they’ve worked in, and client problems they’ve solved. Christine highlights the limitations of traditional tick-box approaches, emphasizing the need to capture proficiency levels, project preferences, and career aspirations. By shifting how skills are defined and applied, resource managers can build high-performing teams that drive both business success and individual development.
"Identifying the right skill sets is key to delivering the best client solutions. However, there’s often a gap between how professionals articulate their skills and how we define the problems that need solving. It’s easy to say, ‘I’m good at X, Y, Z,’ but not every project or client challenge fits neatly into that framework. After seeing this mismatch firsthand, I’ve been pushing for a new approach to skills mapping."
Sam Cornish, Financial Services Partner at BDO
"We’ve restructured our skills matrix to reflect the types of work we do, the industries we serve, and the clients we support. Each team member’s profile highlights not just their skills but also their experience delivering specific types of work, their proficiency level, and their exposure to different client segments."
Sam Cornish, Financial Services Partner at BDO
"This approach allows us to align people more effectively with client needs. It’s not just about listing skills and experience; it’s about recognizing what each person is known for. This is where resource management steps up to truly add value."
Sam Cornish, Financial Services Partner at BDO
“The concept of a traditional skills inventory makes sense in theory, but in practice, it can fall short. This is where the role of the resource manager—and the opportunity within the resource management process—comes in. Simply asking employees to tick boxes against their skills is a missed opportunity. Instead, we should be asking them to share their proficiency levels, the aspects of projects they enjoy, and the types of work, industries, or clients they aspire to engage with. This deeper understanding allows resource managers to build high-performing teams that not only deliver the best outcomes for clients but also support individual growth and engagement."
Christine Robinson, Strategic Advisor to Dayshape
5. Redefining success for resource managers
Sam and Christine discuss how success is measured within the resource management role and function, highlighting the need to move beyond resource allocation and utilization metrics. Instead, they emphasize the broader business impact of resource management—from reducing turnover and strengthening the talent pipeline to driving operational efficiency and revenue growth. The key lesson is that good resource management isn’t just about staffing; it’s about ensuring the organization runs smoothly and efficiently. To achieve this, resource managers should take a COO-like approach, focusing on operational excellence and strategic workforce planning to drive long-term business success.
"Effective resource management isn’t just about allocating resources—it’s about the impact it has on the broader success of the firm. The true measure of good resource management is its contribution to strategic business goals."
Christine Robinson, Strategic Advisor to Dayshape
"A resource manager’s success shouldn’t be measured by simply filling roles. Instead, success should be defined by reducing turnover, meeting revenue targets, and streamlining the recruitment pipeline. At a larger scale operational efficiency becomes critical. Someone has to make sure the wheels are well oiled and that’s where a good resource manager can step up to become a key business enabler, ensuring the organization runs smoothly and effectively, thinking more like a COO focused on operational excellence and business impact."
Sam Cornish, Financial Services Partner at BDO
6. Making user-friendly resource management technology a non-negotiable
From a technology standpoint, Sam shares his perspective on the critical role of resource management software and the importance of choosing the right tool. He highlights that technology is a key enabler of effective resource management, but only if it is intuitive, easily accessible, and capable of real-time updates. The key lesson is that the right technology should empower all users—not just resource managers or power users. The easier the technology is to use—especially for infrequent users—the more game-changing it becomes.
“I think technology plays a significant role—about a third—in enabling an effective resource management process. I say this from personal experience: using resource management software that was clunky, hard to access, or limited by licenses made it difficult to reflect the actual state of play on the system. The technology you choose needs to be intuitive, easily accessible, and capable of real-time updates. It should empower users to identify and solve problems independently, without always relying on a central resource management team. While technology isn’t everything, the easier it is to use—especially for infrequent users—the more effective it becomes. It’s important to remember that not everyone uses the tool daily; for those who engage with it weekly or less frequently, the experience should be as seamless as it is for power users.”
Sam Cornish, Financial Services Partner at BDO
Conclusion
The key lessons from Sam and Christine’s insights emphasize the need to reframe resource management—from an administrative function to a strategic lever that drives financial performance, employee development, and better client outcomes. They highlight a shift in understanding and recognition of the true potential of resource management, showcasing its impact on the broader organization and its ability to help achieve leadership’s strategic goals. As Sam reflects on his 20 years of leadership experience, he offers this final lesson: "Experience is a wonderful teacher. Learning how not to do things is equally important." A reminder to learn from experience, or from those who have already navigated the challenges, as understanding what doesn’t work is just as important as recognizing what does.