The OARBED model for business behaviour
Richard Brewin • April 14, 2020
I should admit from the outset that I don’t know the actual derivation of this model, and Google doesn’t offer much help either, so I can’t rightfully credit anyone, but it is a model often used by business coaches.
I like it because of its simplicity and unarguable logic.
OAR stands for Ownership, Accountability and Responsibility. Each of these is categorised as ‘above the line’ behaviour in the model.
BED stands for Blame, Excuses and Denial, each categorised as ‘below the line’ behaviour by the model.
So many of the challenges that face an accountant as an advisor and an employer fall into grey areas, subjects where there are multiple factors at play and no one single solution. Quite often, this ‘greyness’ becomes an excuse for inaction.
As a mentor and coach I find that deliberately ignoring the grey and, instead, focusing on the black and white, can help to trigger the actions required to fix the ‘grey’.
What do I mean by that?
Well, by focusing on what you know you should and shouldn’t do (the black and the white) we can then create the momentum to fix the challenge (the grey).
This is why I like the OARBED model. We all think below the line at times: blaming elsewhere, making excuses, denying responsibility, and sometimes that can be quite valid. The fact of the matter is though that we don’t actually start fixing things until we move our thinking above the line: Take ownership, make ourselves accountable, and take responsibility.
The test therefore is not whether you think below the line, that’s often the natural place to start, but how quickly you switch your thinking to above the line.
I recommend that you place graphics of OARBED in the working and meeting areas of your office. It can be a very annoying image to have stuck there but try arguing against it.
It’s a great reminder that we can all have a moan or make excuses but that fixes nothing…what really matters is ‘what are you going to do about it!’
Good luck.
Artificial Intelligence isn’t the future of accounting — it’s here now. From automating repetitive tasks to delivering deeper insights, AI is transforming the way we work, serve clients, and lead teams. But for firm leaders, success isn’t just about implementing technology; it’s about doing it strategically, responsibly, and humanely . Before diving into the ‘how’ and making piecemeal decisions, accounting firm leaders need to consider the ‘why’…and its not as simple as “because everyone else is”.
The world of accounting, like most other aspects of life, is changing — and changing fast. Automation, AI, and new client expectations mean that simply “doing the numbers” isn’t enough anymore for accounting firms seeking to evolve and grow. Compliance will always matter, it’s the foundation of what we do, but it’s becoming the baseline, not the differentiator. We will always do accounts and tax, but no longer will firms be built around these as the core service. Team members will be spending less of their time compliance tasks and more in meeting the wider needs of clients. The contemporary accountant is evolving into something far more valuable: a strategic partner , a translator of data , and a coach for financial and personal growth . So, what could accountants be offering beyond compliance in the years ahead?
In a world where technology, standards, and client expectations are constantly changing, one thing remains timeless: enthusiasm . As accountants, we’re known for precision, professionalism, and integrity — but without enthusiasm, even the most talented team can fall short of its true potential. As the saying goes, “Nothing is successful without enthusiasm.” And in today’s accounting profession, that’s more relevant than ever. Here’s why enthusiasm is the secret ingredient that fuels success — both individually and collectively.