Source: Public Practice E-News

Following are excerpts, reproduced with permission, from Bill Reeb's article.

What does this title mean? Simply that, as the boss, you will take the bullets publicly for your people's mistakes. This is such a rare phenomenon, that many of you have never experienced what I am referring to--a boss taking the heat for his or her people. Most of the time, when problems are uncovered, company cultures are "at the ready" to quickly identify someone to blame regardless of the situation. In these organizations, those with exceptional CYA skills are the most highly valued.

When a manager has the "back" of his or her people, it means that the manager understands that mistakes are part of the development process and without mistakes, stagnation occurs. Those managers know that each time a mistake is made, an individual was confident enough to try something he or she did not know how to do before, which is how we get better, faster and stronger.

I know there are many of you who can think of several people who make the same mistakes everyday and you are wondering how I can possibly propose celebrating them. I am not suggesting that at all. I think, generally, management is sloppy in allowing non-performers to hang around. Making the same mistakes all of the time is inexcusable (assuming you've given them clear expectations and feedback). These are not people who are trying to push their personal envelopes--they are people that are in the wrong job (one that does not interest them), or at the wrong level (way beyond their current skills), or don't want to be there. Regardless, get them focused and improved, or get them out.

For the complete article, click here and read "Management and Leadership in a CPA Firm--Part III."

From Public Practice E-News, Texas Society of Certified Public Accountants, December 2009, http://www.tscpa.org/.

Measuring CPA Leadership Effectiveness