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  • Will You Add? - Management Accountability, A Guide To Making Major Changes At Large Companies

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    ockquote>the state of “being obliged to account for one’s acts; being capable of being accounted/responsible”

    The word “account” means to determine, reckon, or measure, thus management must be subject to discipline - and reward - if what they do is done properly.

    If management won’t do what’s necessary or isn

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    I was speaking to my brother Sam, a partner in a CPA firm, about a mutual client requesting a “what to do” regarding profit missing… theft. I had delineated the obvious controls missing previously, setting up procedures to prevent further theft, but again, they requested “what to do”.

    They wanted some kind of list or report. Beyond “fix it”, the client didn’t understand that the question was, in fact, the problem.

    Management of the troubled company never recognized the real problem (or if they did, they either ignored it or didn’t know how to fix it). They believed that implementation answers lie in a book…or worse…a report, not in a process of changing themselves!

    I remember years ago reading a book by the name of “Reengineering the Corporation”. It was a case study, “how to” book on changing process in a company. The book was immensely popular. However, within 2 years a second book came out entitled “Reengineering Management”. Changing people and processes hadn’t worked as envisioned because management hadn’t changed the way they see and act daily!

    It’s been my experience throughout my 30 plus years of working with management as a CPA Consultant is that nothing ever changes unless senior management is held accountable for the changes. Accountability by definition is:

    the state of “being obliged to account for one’s acts; being capable of being accounted/responsible”

    The word “account” means to determine, reckon, or measure, thus management must be subject to discipline - and reward - if what they do is done properly.

    If management won’t do what’s necessary or isn’

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    yond “fix it”, the client didn’t understand that the question was, in fact, the problem.

    Management of the troubled company never recognized the real problem (or if they did, they either ignored it or didn’t know how to fix it). They believed that implementation answers lie in a book…or worse…a report, not in a process of changing themselves!

    I remember years ago reading a book by the name of “Reengineering the Corporation”. It was a case study, “how to” book on changing process in a company. The book was immensely popular. However, within 2 years a second book came out entitled “Reengineering Management”. Changing people and processes hadn’t worked as envisioned because management hadn’t changed the way they see and act daily!

    It’s been my experience throughout my 30 plus years of working with management as a CPA Consultant is that nothing ever changes unless senior management is held accountable for the changes. Accountability by definition is:

    the state of “being obliged to account for one’s acts; being capable of being accounted/responsible”

    The word “account” means to determine, reckon, or measure, thus management must be subject to discipline - and reward - if what they do is done properly.

    If management won’t do what’s necessary or isn

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    ng themselves!

    I remember years ago reading a book by the name of “Reengineering the Corporation”. It was a case study, “how to” book on changing process in a company. The book was immensely popular. However, within 2 years a second book came out entitled “Reengineering Management”. Changing people and processes hadn’t worked as envisioned because management hadn’t changed the way they see and act daily!

    It’s been my experience throughout my 30 plus years of working with management as a CPA Consultant is that nothing ever changes unless senior management is held accountable for the changes. Accountability by definition is:

    the state of “being obliged to account for one’s acts; being capable of being accounted/responsible”

    The word “account” means to determine, reckon, or measure, thus management must be subject to discipline - and reward - if what they do is done properly.

    If management won’t do what’s necessary or isn

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    It’s been my experience throughout my 30 plus years of working with management as a CPA Consultant is that nothing ever changes unless senior management is held accountable for the changes. Accountability by definition is:

    the state of “being obliged to account for one’s acts; being capable of being accounted/responsible”

    The word “account” means to determine, reckon, or measure, thus management must be subject to discipline - and reward - if what they do is done properly.

    If management won’t do what’s necessary or isn

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    ockquote>the state of “being obliged to account for one’s acts; being capable of being accounted/responsible”

    The word “account” means to determine, reckon, or measure, thus management must be subject to discipline - and reward - if what they do is done properly.

    If management won’t do what’s necessary or isn’t held accountable nothing will be accomplished. Thus management must be changed physically or by process in those circumstances… even the operational role of a privately held company owner.

    Leadership of the company must have the continuing WILL to change and be better for their revenue growth, profit goals, customers, and retention of good and valued employees in order to assure that result.

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