Sam is a team player. he is very passionate about his work and life. he has many things he wants to be involved in. he can be relied on to take things and run with them.  Unfortunately at this stage in his career, as a director, he is seriously considering leaving the organization. he is continuously torn between personal and professional priorities and is feeling exhausted from the pace. Just last night as she was on her way out to make it to his son’s basketball game, he was sidelined by a colleague who had a technical issue to discuss. he knew it was important and therefore did not interrupt this individual to let her know he had a personal commitment. he missed the first half of the game.  he had set a personal goal to make all of these games is disappointed and concerned about how often this is happening now. he feels she cannot continue to meet his own standards for the kind of parent AND the kind of professional he wants to be.

Joan is a go getter and will assertively push for committee assignments and new clients. SHe has always felt this was the road to success. Lately, however, She feels She is not meeting many commitments As well As in the past. SHe missed a few days of her family vacation this year and her daughter’s birthday celebration. The professional reasons were solid and She does not want to be considered unreliable or uncommitted. SHe does feel hEr family is starting to see hEr as unavailable which causes hEr to feel sad.  SHe is beginning to worry about her relationships with her wife and daughter. 

Do these scenarios sound familiar either personally or in regard to the top talent on your team? Is there a commonality in these scenarios? If you want to help your employees with career life integration strategies, where do you start? Do you personaLLY want better alignment between work and your own personal commitments?

Improving skills in “personal boundary setting” is a much overlooked strategy relative to effective integration of career and personal life. Many organizations believe they need “work life balance” programs when in fact these programs will not make a difference if individuals are unable to make aligned decisions and set personal boundaries. Understanding professional priorities and how to meet those while also effectively setting personal boundaries is a gap that can be addressed by individuals and organizations.  Below are seven steps to building skills in this area:

1-YOU MUST FIRDT Understand what you really want personally and professionally.  Paint the picture of what your objectives truly are.  Again, this must be a focus on the personal and professional. Engage in guided self-reflection using an influential sponsor or personal executive coach.  Do this at least annually if not more often.

2-WORK TO Understand what adds the most value in your organization. This is not based on conjecture but on input from reliable and knowledgeable sponsors within the organization (if you have not formed relationships with influential sponsors, these are crucial to successful career navigation)

3-Set a goal and strive to spend your time on what adds the most value, REGULARLY communicatE this to the leaders you work with most TO STAY CURRENT ABOUT VALUE CREATION IN YOUR ORGANIZATION.

4-Train a strong team to continuously take on challenges once you have mastered them.  DO NOT UNDERESTIMATE THE POWER OF THIS STEP. IT IS ESSENTIAL.

5-Teach yourself and hold yourself accountable for letting go of what does not add value or what someone else on your team is BETTER SUITED FOR Then you.  Pass the work down, delegate and leverage yourself over your team.  Being a team player is important, but not to the extent that everyone knows you will take all of the work no one else wants to do, or the work that has low value for career progression. 

6-Learn (and practice) communicating effectively what your priorities are and why you are making the choices you are making.  Even when this involves declining meetings those in authority assume you should be able to make. 

Practice saying no professionally and effectively.  Offer alternative availability in your schedule or offer attendance by someone on your team.  Every time you say no to something that is not aligned you are saying yes to something that is aligned with your personal and professional goals. The reverse is also true- every time you say yes to something because you feel guilty or because you did not think about the impact it would have on other commitments, you are in effect saying no to the things you already determined were most important.

Communicating the personal and professional reasons for your decisions with those closest to your work can make a difference.  Be prepared to accept that not everyone will agree with or be happy with your choices. This will always be true and cannot be avoided. Trying to please everyone is the road to dissatisfaction and burnout.  In the end, trying to please everyone interferes with high quality performance. 

7-Make intentional and conscious choices about how you spend every part of every day and be willing to hand over personal duties as well as professional duties to your support teams at work and at home.  The goal is to maximize your time spent moving toward your vision of the person you want to be both professionally and personally. There will still be conflicts. However decisions are easier to make. When torn between two choices, you will have increased clarity and peace of mind in making your decision.
​

By: Mary L Bennett, CEC, CIA, MBA

​Simply stated there is a talent war.  Forces have come together in a way we have never seen before.  Experienced leaders may believe this is similar to all the other talent wars they have seen, but research shows otherwise.  Millions of Baby Boomers and Gen X individuals are retiring; significantly less talent is in the pipeline to take their place. The AICPA and other professional agencies have been DILIGENTLY working on STRATEGICALLY building a PIPELINE for the future.  we have to keep the individuals in the profession in order to create sustainable firms of the future.  The Emerging leaders have been saying for quite a long time that the business models created by the Boomers need to change in order to attract and retain the best and brightest future leaders.  Now the Gen Y and Z  have added their unrelenting voice to this message: change or we will go elsewhere.   The profession is faced with losing even more top talent then we have already driven from our ranks, and many are not just leaving public accounting but the entire profession.  We have a greater need than ever before for talent with more people retiring from the profession than in the history of the profession combined.  At the same time we offer cultures that are unattractive to the very talent we need to survive and thrive.

The number one cultural attribute required by the emerging leaders is flexibility.  Men and women report this in their top three requirements for long term career satisfaction.  Many Boomers still seem to believe this is about offering “part-time” work arrangements.  This is the old school mentality.  Offering broad flexibility in schedules and the possibility of reduced hours has been a requirement to retain top talent for over 25 years. Long before the pandemic, Employees were working remotely.  Prior to the pandemic, it was called "telecommuting".  These approaches alone will no longer create retention, and many firms may not have even mastered implementation of these policies.  Firms of the future have moved to flexibility philosophies that definitely include policies for remote work, adjusted schedules, and reduced hour flexibility but also include much more.  The first rule of an effective flexibility philosophy is that it must be a reflection of a strong flexibility culture.  Culture shift takes time and the sooner you start the better.  Here are some important steps and elements to include in creating your firm’s flexibility culture and philosophy:

One
Career-Life Integration Introduction Communicate the importance of career-life integration in the firm culture.  Why is the firm supporting this, what is the business case for flexibility in this organization.  Clearly stated business reasons for the support of Career-Life Integration is the foundation for effective forward movement. (For more information on business case reference: AICPA Business Case for Flexibility or contact MLBC via this website.

Two
Flexible Cultures Include a brief statement of the firm’s philosophy on flexibility.  This is a broad statement that reinforces the ways in which flexibility must work for the organization and the individual.  Elements that are central to the firms business such as quality client service, respect of co-workers, and personal responsibility are key.  Clarity on the accountability of the firm and individual to honor commitments both personal and professional and other core concepts are also noted.  This statement is critical as it is the foundation of the firm’s approach to flexibility.

Three
Flexibility Options It is critical to create education and awareness on flexibility options.  There are many perceived barriers, urban legends and myths about what is possible or “allowed” and what is not.  Most employees get their information from their peers and misperceptions are widespread. Firms that are very clear on the differences between day to day informal flexibility and formal flexibility arrangements will have the most success.   Informal flexibility utilized by all, such as core hours concepts or simple flexibility to cover personal needs such as doctor appointments or family conflicts should be described and scenarios given as examples.  Core hours are set by some firms to allow for day to day flexibility- these include hours in the middle of the day, commonly 10-3 where everyone must be in the office.  Some may choose to start work at 6 or 7am and work 8-10 hours, others may choose to start later and work those same hours but finish in the evening.  This is the essence of core hours.  Working hours and productivity are not reduced and expectations remain the same.  Choices are given and details clarified on how the hours may be accomplished.  However, it is important to note that Core Hours are quickly becoming old school as well.  Guidelines regarding personal responsibility for communication and maintaining access to ensure continued workflow are key to building a flexibility culture that will not rely on the core hours concept. 

Examples of "formal flexibility" should be noted with specifics on full time such as condensed week hours (4, 10 hour days) or Remote work (the entire week or some portion of the week via work from a remote office) and specifics on reduced hour’s arrangements which include 50%, 75%, 80% or 90% of full time hours type schedules.  Any details on impact to compensation, benefits, career progression, etc. are all outlined in detail.  Firms that have mastered the flexibility culture are very clear on career progression in particular.  Firms must identify the progression impact of various flexibility choices.  The majority of firms are determining appropriate levels of flexibility up to and including the partner level and are able to communicate and document these philosophies.  There are often not hard written policies because each individual situation is unique.   
 
Four
Making a Personal Flexibility Plan
It is critical to ensure employees know how to take advantage of both informal and formal flexibility.  Formal flexibility is only effective with a process that includes the employee creating a business case and request for the arrangement and an approval process which sometimes includes negotiation with practice leaders to ensure the arrangement will work for the business needs as well as individual needs.  Employees sometimes need the opportunity to counsel with someone knowledgeable in the firm regarding options and how to meet business and personal needs. Formal check in processes are essential to avoid the failures many firms experience with these arrangements.  Simply put, a process that requires the firm and individual to acknowledge what is- and is not- working about the arrangements and forces adjustments can put an effective stop to the many things that typically derail effective flexibility.  These check-ins must occur annually at a minimum.   All employees should take the time to estimate how they will utilize their billable and non billable hours and meet or exceed expectations for their level. This is essential for professional management of your performance regardless of the type of flexibility benefits you may take advantage of.  Coaching is important for both management and the individual to ensure the arrangements are successful for all.  It is natural to need and use guidance to work out details.
 
​Five
Leaders, managers and employees are oriented to the flexibility philosophy in education and awareness sessions.  This step must not be skipped.  Those leading and supervising others must be trained on how to effectively manage and hold people accountable with less face time.  We currently tend to shortcut quality management techniques which is the result of historically expecting our workforce to be outside our office door 24/7 waiting for us to delegate or follow up with them. Effective management techniques have always included skills such as setting expectations, clarity in communication, adjusting style for the current developmental level of the individual, setting and adjusting accountability approaches, and getting to know the motivations of the people who work for you.   A remote work setting and/or reduced hours setting requires the need for quality management skills more than ever before.

Employees also must understand that with privilege comes responsibility and they have a role to play that includes understanding business needs and a mature communication approach. Understanding their responsibilities in the above management skills interaction is key regardless of whether they are taking advantage of a flexible culture or working 24/7.
 
These are simple steps to move down the path to a more flexible culture.  Remember this statement of caution.  Simply going through the motions and following these steps without the buy in of leaders will not be effective.  Governance bodies, owners, managers must engage with a willingness to shift culture around what we believe it means to demonstrate commitment to the organization.  The requirement of more flexible cultures will not go away.  The firms that do not embrace this will find their clients suffer and their future is not sustainable because talent will choose to go elsewhere.   On the other hand, quality design and execution of your flexibility philosophy will create strong attraction and a barrier to exit for top talent.

By: Mary L Bennett, CEC, CIA, MBA
​
The power of sponsorship relationships is not very well understood in many organizations even though these relationships have been the electricity of career progression as long as there have been careers.  Intentional sponsorship, however, is frequently the missing element in building environments where all top talent can thrive.  

The issue of sponsorship is often subtle and requires a close look at how individuals move through the organization. How do they advance? How do they become visible? What is considered an increase in value delivered that puts someone on "the radar screen"?  Many of the subtle but essential rules about how an individual advances in an organization are real but unwritten. As a result , it is critical that all top talent have access to sponsors in their career journey.

Sponsorship in the development and career advancement process is often missing for emerging leaders. This is not because those in positions of influence are deliberately or even consciously excluding anyone but because  human beings regularly AND UNCONSCIOUSLY exhibit affinity PREFERENCES. This is simply a pattern of identifying with those who remind us of ourselves , with those on a path similar to the one we have taken.  We reach out to those who we feel an affinity with and "take them under our wing".  As a result of these human patterns the natural formation of traditional sponsorship relationships often unevenly provides critical "survive and thrive" training.  

 In many cases, senior leaders naturally reach out to younger leaders  who remind them of themselves. When asked, senior leaders are often not aware that an uneven execution of sponsorship is happening and they are a party to it.  They acknowledge, when asked to reflect, that they have reached out naturally to people they feel they can help because they have walked the same road. These influential leaders sometimes feel they do not have as much to offer the individuals who they perceive to be walking a different road.  This is in fact not the case, there is much they have to offer and it is ESSENTIAL THAT THIS critical information IS SHARED WITH ALL TALENT CONSISTENTLY.  In addition, these individuals may represent unique perspectives, networks, and experiences that will make the organization stronger.   

 Without the same access to senior leadership, critical learning and developmental experiences, all  individuals do not have the same opportunities TO THRIVE AND FULLY CONTRIBUTE TO THE GOALS OF THE ORGANIZATION.

Moving through an organization seeking advancement is a very
real journey. This journey is one that requires a map that comes from a sponsorship.  All individuals should be thinking about gaps in experiences needed to increase skill levels and personal balance sheet of talent. It is important to first understand what the organization is looking for in its emerging  leaders. This is not always , in fact not often , written. A sponsor provides critical information that helps the individual understand where they are on track and where they are missing the mark. While understanding high value activities is the first step in efficient career navigation, an individual is not always in a position to acquire access to these opportunities and experiences without someone in the inner circle acting as an advocate. In some cases, it is nearly impossible to broker opportunities such as committee assignments, over seas promotions, strategic client relationships, profit and loss responsibility without assistance. Advocacy from those in positions of influence is required. 

LACK OF THIS ADVOCACY slows career progress the EMERGING leaders. WHEN PRESENT IT creates real difference , not only in the opportunities that this talent has access to but also meaningful differences in learning and skill development.  WHEN WE HEAR THAT TALENT IS NOT ENGAGED, DOES NOT WANT TO WORK HARD it is sometimes true because these candidates HAVE NOT HAD ENGAGING EXPERIENCES AND A CLEAR VIEW OF THE PATH FORWARD AND HOW TO TRAVEL DOWN THAT PATH.  THEY HAVE not had access to the experiences needed to qualify them for the new opportuniTIES AND THEY STAGNATE.  This occurs largely because of a lack of sponsorship intervention which provides this access.

What can we do as individuals and organizations? Individuals must work to form relationships with senior leaders in order to access critical career navigation  information and support.   it is important that INDIVIDUALS work proactively to develop these relationships as they may not form naturally without you acting as a catalyst. 

customized and formal sponsorship programs are required in order to STRATEGIC pipelines of talent THAT WILL SUPPORT ORGANIZATIONAL STRATEGY, GROWTH AND SURVIVAL.  As an example, MLBC sponsorship programming is a proven strategy . With over 1000 individuals having completed the programming the results are clear.  The large majority of participants are retained and further progress within their career path.  Sponsors learn and begin to grow the concept of a more sophisticated and equitable sponsorship model within the organization. 

The good news is that talented individuals  can obtain what is needed  from multiple relationships and sources, and in fact should not expect to get everything from one sponsor.  Good programming teaches this and how to make it happen.

Putting all of your efforts into one relationship is not a good strategy because there will always be change within organizations. How hard a talented individual works and the quality of their work is not the only thing that matters... it is the merely price of entry.  Talented individuals  need to know if they are doing the right things at the right time in their career.  In addition, the right people must know they are doing the right things.  What are the "right things"?  Those activities recognized as having the most value to the organization today and into the immediate future.

Organizations that understand all of the above take a hard look
at their assignment, promotion and sponsorship processes. Uneven access to senior leadership can be addressed through awareness raising, sponsor programming and an enhanced talent development culture.

Flexibility??  ...Been there done that?  or  That wont work here...our customers and clients are too demanding?  Do these comments sound familiar?  Read on to learn how flexibility may not be what you think. Even post pandemic, the issue of flexibility combined with career progression has rarely been effectively solved for the individual or the organization.  it does not have to be a forever problem.  There are solutions. 

Building flexibility into a work culture impacts so much more then your employees intention to stay and contribute their very best to the organization.  While it does do that,  it also has the power to enhance your business.  Flexibility has the power to contribute to:  
-Employee Attraction and Retention
-Improved Productivity
-Improved Customer Service and Satisfaction
-Effective Operational Management

In addition to the above benefits, flexibility is not just about changing work schedules.  Frequently there is an assumption made that if an employee wants to take advantage of flexibility it means that they want to reduce their total hours .In your organization does this also mean they are consciously or unconsciously labeled as "less committed", "less worthy of investment, attention, promotion"? Does this also sound familiar?
 
Flexibility is actually about treating your employees as professionals for the benefit of the firm as much as for the benefit of the individual.  Most of us arel aware of the flexibility required to deliver the value PROPOSITION expected of a professional in industries such as accounting and law.  The success of the firm depends on talented individuals being flexible and adaptable to anticipate and meet client needs.  This flexibility is similar to the adaptability required by the organization to allow individuals some freedom to meet their personal needs.  Consider Chris.

Chris is at the mid management level and is currently struggling to build a successful career and a SUCCESSFUL family life simultaneously. The firm offers a flexible work arrangement program that allows one to cut back their hours and travel schedule to meet family needs.  It is common knowledge that this program will limit advancement even if the individual works full time plus hours during the most intense deadline periods of the year.  Chris feels compelled to take this option even though it is not exactly what is needed.  What Chris really needs is just a little bit more control over the schedule and approach to meeting firm and client needs. If less judgement and more acceptance were displayed by senior leaders when Chris departed from traditional face time expectations, there might be a chance to stay with this firm.  Chris actually has less desire to reduce hours and more desire to meet his responsibilities with some flexibility.  Chris feels that if this were possible, long term career options would most definitely include staying at this firm.  As it stands now, with part time as the only option to get some control weighed against the loss of income and advancement potential- a long term path here is not in the plan.

Flexibility is not just about part time.  Whether it does or does not include changes in total hours the core of building a flexible culture is clarity in expectations.  If a professional is clear on the expectations, accountabilities and how to create value at each level, flexibility becomes much easier.

​FLEXIBILITY, remote work and other arrangements cannot be viewed in ISOLATION.  Every part of the firm culture is connected in some way to the success or failure of these options.  Our top talent will exceed expectations if they understand what these expectations are.  Top talent will have the motivation, energy, enthusiasm to bring greater value if they feel they are treated as a professional- which includes allowing them to determine when, where and how to best meet their responsibilities. Like any developmental skill, meeting priorities is something that requires coaching. This is true regardless of the flexibility of the culture.  With targeted efforts to clarify expectations, there is less ambiguity for all.

The above discussion is not theory. After ten years experience leading a unit with a flexible culture, I have seen the theory in action.  Leading 50 people who were  all taking advantage of some type of " formal flexibility" - which included part time and full time schedules- I have seen first hand how flexibility can directly support the business goals of an organization.   Looking for employee engagement, commitment, retention and answers to work-life challenges that will positively impact clients- building a flexible culture is your answer.  It comes with many side benefits.

 Until we are inside the leadership team we often are unaware of how prevalent the sponsorship system is and how much it influences career progression and success.

The most significant differences between mentors and sponsors are:
1- the level of active involvement in the career of the protege
2-the level of influence the sponsor must have
3-the risk the sponsor takes upon themselves

Sponsors are in a specific position of influence within the organization.  Sponsors are also close enough to the protégés career trajectory and personal goals to accurately assess in detail where the protege should be focusing their efforts in the near future to accomplish professional (and sometimes) life goals.   In addition, the sponsor is in position to influence the opportunities the protege has access to and is willing to actively "sponsor" this individual by placing their own reputation and political capital on the line in support of the protege.  If we recommend someone for an assignment, promotion, raise, committee, opportunity of any kind, we put a portion of our reputation on the line.  These actions significantly impact the level and timing of key career opportunities.  

The sponsor also plays the role of education, awareness raising and skill building which may be common to some mentor relationships.  One of the most challenging things about career progression is understanding exactly what you should be doing when , how to procure these assignments for yourself and how to ensure the right people know you are doing the right things.  These steps cannot be accomplished independently in most organizations.  Hence the need for a sponsor.  The sponsor role is much more comprehensive than a traditional mentor role.   Sponsorship relationships are often left to chance.   This ambiguity Can Create lack of access and is easily remedied through formal sponsorship leadership development programming.   

By: Mary L Bennett, CEC, CIA, MBA
​
If we manufacture widgets we use materials, work in process and machines that combine with people power to create a product.  If we are in the knowledge business we harness and combine the talents of our people to create the services we sell.  We use equipment such as computers to support the service development and delivery and we may have a quasi tangible product such as financial statements or tax returns. 

It is difficult to deny, however, that the primary input to the delivery of the services we offer is our people.  The raw knowledge of our teams combined with their capability to create value with that knowledge is our "product".  Why is it then that in so many Firms we still see more time and effort spent on the upkeep of our IT equipment then we do on the upkeep of our people and their talents. This is not in any way to suggest that we should not invest in our IT equipment but that we consider the technological contributions along side the human contributions. 

Our people are our business. If we understand that our people are THE essential asset of our organization we also understand that we must invest in them to maintain and increase the contribution they make.  If you are not getting the contribution you need from your people you might ask yourself if you treat them as important organizational assets.  Consider some basic tips below:

-We certainly should invest in a regular review of the performance and development of our people- just as we engage in regular review and update of our software and hardware.
-We track our physical business assets but at any given point do we know where are people assets are? Might a competitor be working on pulling these assets out the door ?  What does it cost us to replace that talent in time and dollars? How do our clients feel about a revolving service team?
-Unlike machines our people have needs, desires and dreams. Do we know what these are? Do we attempt to provide what they need? Is this not the ultimate barrier to exit?
-We continually scan trends in the marketplace to ensure that we are investing in updated and/or new equipment to take our firms into the future.  Do we actively evaluate the competencies we will need for the future and follow through in recruiting and development of these new competencies? Do we prepare our culture for these new competencies?  Where would we be if we attempted to run our 2012 computers in the technological environment we used in 2000 or earlier? Are we not in some cases attempting to meet the needs of 2012 with the competencies of the past? Or we recognize the need for new competencies but ask them to thrive in the traditional environment of our past?

Our people are our business, does our investment in them reflect this fact?