PurposeMore complexity, less freedom, distrust and a lack of information seem to pose threats to the success of partner relationships in accounting firms, as approximately 70% of business partnerships fail globally, undermining SDG 17. The low competitive intensity in this industry seems not to help the current situation. Yet, the existing strategic alliance (SA) literature have been somewhat sluggish in adequately addressing how partnership attributes (PAs) affect partnership success (PS) and how brand competition (BC) impacts this relationship. In response, this conceptual work addresses the impact of PAs on PS in accounting firms. It further explores the BC conditions under which the PAs–PS connection may be intensified.Design/methodology/approachIncorporating theories and empirics on six distinct topics, this study presents a conceptual model and ten hypotheses that are worth testing in future research.FindingsThis research finds that PAs will be favourably linked to PS, and this favourable association will be positively moderated by BC such that the PAs–PS connection will be more pronounced if BC within the accounting industry is high than low.Research limitations/implicationsFurther research is needed to empirically test the suppositions made. Also, they could extend the proposed framework to cover other moderators like technological turbulence, market dynamism and government regulation.Practical implicationsPractical lessons for governments, shareholders, chief executive officers, consultants and other industry players, particularly those who are interested in the success of accounting partnership firms, are deliberated.Originality/valueThis study demonstrates how PAs and BC interact to foster PS. It also provides a baseline information for upcoming researchers to investigate other external factors under which the PAs–PS connection may be improved.