their time at the client’s workplace. Most of their larger clients populate the downtown core of major cities. Therefore, for most accounting practices, it is logical to have their main offices also situated in the downtown core. The big issue revolving the practice is the fact that being situated downtown gets extremely expensive, especially for a line of business where the employees occupy the office less than half of the time. Hotelling systems can alleviate the costs of residing in the downtown area. Hotelling is a system whereby no employees have certain seating arrangements or desks. Each individual is responsible to log into the system each time they come into the office. The system then assigns them a desk that is available. Not occupying a desk everyday is wasted space that can otherwise contribute to reduce overhead. Since accountants do not spend most of their time in the office, it is logical to have a larger layout of cubicles rather than separate and much larger offices within the provided area. Through hotelling, the firm hopes to restrict the growth of its office space - particularly in its pricey downtown locations. Having an office layout only consisting of cubicles can reduce space and allow for more employees to be hired. “…Coopers & Lybrand estimates that its ‘Right Space’ (hotelling) initiative hassaved the firm 2.5m on an investment of around 500,000 - with potential tosave more than 5m in the next three years…reducing space requirements inLondon by 40% and in Birmingham by 20%.”Before Pricewaterhouse merged with Coopers and Lybrand, Coopers and Lybrand LLP was a technological leader in the accounting industry. They moved to paperless accounting before any other firm. Everything was basically done on laptops thus, accountants everywhere they went could carry information. As a technological leader in its industry, Coopers and Lybrand decided to try this hotelli...
