This research focuses on innovation in the field of accountancy. There is reason to believe that the revenue model for firms of accountants is likely to change dramatically in the future. For example, the main focus is likely to shift from compiling and controlling financial data to giving advice. One aspect of our research is whether accountants will also change the structure of their business on the basis of this shift, in order to make the most out of these changes. Specifically, we consider whether franchising may offer an attractive alternative business model, given that it has seen enormous growth in popularity in the last fifty years.