Authority

Three years after joining CMA Ontario in August 2007, I’ve learned much about authority (“governance”) and how that impacts or influences one’s leadership.

As a kid I was the youngest of five brothers with a sister behind me. My parents were certainly not as attentive to me as they were with my oldest brother and my younger sister. I was pretty much left on my own to fend for myself and also to do my own thing. There were the occasional acts of discipline to let me know Dad was still in charge (“leadership”), but they were few and far between. As I grew older I became more independent.  This freedom became a significant factor in how I approached life. My parents had instilled in me a high value system, so (“major”) breaches in ethical and legal codes were never the case. But since I loved my independence, having to work in jobs that were so rules based (“accounting”) and with such strict reviews (“audits”) in addition to strict supervisory oversight, were always a challenge. I always wondered why so many had to check what I had done, was doing or was planning to do. 

Fortunately I landed in companies where my superiors gave me tremendous freedom and independence. Finally, once I became President the shareholders of the company simply said, “All we expect of you is to produce an ROI that meets our investment goals and we will leave you alone.  But if you don’t, we will get someone who can!” So this great status in having freedom of will and choice that I thought was the ultimate position in life had its price. At one point I wasn’t convinced I would be able to meet the ROI goal expected of me, so we sold the company. 

Moving in to the role of President & CEO of CMA Ontario was a huge paradigm shift for me and a huge risk for the Board of Directors (BOD). They hired someone from an entrepreneurial background to lead a regulated not-for profit accounting organization with a well established governance (“authority”) structure. My attitude coming into the job couldn’t be one of “I’ll do what I want” as I had been used to most of my life. I had to accept and respect the source of my authority that influenced my leadership. I quickly learned that the BOD receives its authority from the Members (while focused on the interests of the corporation). The President & CEO receives his/her authority from the BOD. Management receives its authority from the President & CEO and so on. It seems so simple, and it is, and it works, most of the time. I am given the freedom to carry out my role and responsibilities and exercise my leadership according to the authoritative code (“governance”) that is laid out for me. If I breach that authoritative code (“governance”), conflict arises and if not resolved, consequences are applied.

But it made me think. Why do some of those in our organizations have such problems with authority (“governance”)? Why do these people at times in their careers believe they are not subject to the ones that are in authority, that is those that have been put in a position of leadership? What causes leaders to be impotent, incapable of fulfilling their mandate?

An article written by Eric Klein of Dharma Consulting addresses this topic quite well. 

When it comes to leadership, most organizations (people) are the same way: we want and don’t want leadership.

We’re ambivalent about leadership.
We like it when people exercise leadership in ways that are inspiring and bring out our best qualities. We like leadership that generates breakthrough results without requiring us to break a sweat. But we don’t want leadership if it causes discomfort, confusion, or sore muscles (mentally and emotionally). We don’t want to have to go through a lot of messy transformation on our way to breakthrough results.

This ambivalence makes exercising leadership a real challenge.
Because the people you work with both want and don’t want you to exercise leadership. Essentially, they want you to resolve their struggles without any . . . well . . . struggle. And that is rarely possible. So, when you take leadership action – you’ll be met with an ambivalent response. In some ways, your leadership is longed for and welcomed. In other ways, it’s the last thing anyone really wants from you.

This ambivalence applies to your boss, your peers, and your direct reports.
And it makes the practice of leadership tricky. Marty Linsky, of Harvard’s Kennedy School, captures this trickiness perfectly in his phrase: “Leadership is disappointing people at a rate they can absorb.”

Facing this ambivalence can trigger your own doubts and hesitancy about exercising leadership.
Better, it seems, to rely on your authority – the power that comes with your job description. At least, when you wield your designated authority, no one can say you’re not doing your job. Because, that’s exactly what you will be doing when you act within those well-defined bounds.

It’s when you step over the line of your sanctioned authority that you enter into the ambivalent world of leadership.
That’s when people can say, with some justification:

• “Who does he/she think he is?”
• “That’s not her/his job!”
• “We don’t have to listen to him/her.”

When people sense that you’re acting outside the bounds of your sanctioned authority – they’re ambivalent.
A part of them is relieved and thankful that at last someone is speaking the truth. While another part of them is irritated and anxious about dealing with issues that have been unspoken, even taboo, for so long.

When people in your organization call out to you for leadership – be aware.
They do want leadership. And they don’t. For a lot of reasons: their plate is full; they’re busy and overwhelmed. And they’re comfortable in their current state – no matter how miserable that comfort may appear.

All this doesn’t mean you shouldn’t lead.
It just means that you need a strong sense of purpose to guide you. A purpose that can keep you company as you encounter the inevitable ups and downs that will occur as you experience the organization’s ambivalence to leadership.

This purpose is at once deeply personal and organizationally relevant.
It can’t simply be an idea that’s logical. Logical arguments rarely have the power to withstand organizational ambivalence. (This is not to say that you must abandon logic. No. You must simply augment the logic of your position with a deeply felt sense of values and purpose.)

The more intimately you can fuse your own sense of values with the idea you’re proposing – the more you will be able to weather the storm of ambivalence.

Are you ready to wade in? Here are some questions to get started:

• What is an issue that you believe needs attention and is currently being neglected?
• What is a conversation that you believe needs to happen but which is currently being avoided?
• What is an idea that you believe needs to be championed but is currently without powerful sponsorship?

Your answers to these questions are your invitation to exercise leadership.
But, don’t dive right in. Recognize that you will be welcomed and resisted. Embraced and argued with. It’s inevitable. So, take it slowly. Because while what you’re offering the organization may, from your perspective, look as tempting and tasty as wonderful dessert. But people can only absorb it a spoonful at a time.

Those in leadership may find themselves in a lonely place at times. It takes courage, perseverance and a strong sense of purpose to overcome those who resist you. Don’t give up because your leadership is required to move the organization forward. At the same time, don’t misuse your authority.

Relationships

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"We improve our relationships not by changing others but by changing how we are in relation to others."

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How often have you heard the words “trust me” only to be extremely disappointed when your acceptance of someone’s trust has hurt you deeply? We all can cite an example, some more extreme than others. When we lose someone’s trust it becomes very difficult to regain that trust. When your trust has been betrayed, it is difficult to trust that person again or even to trust in general. A Peanut’s cartoon called “Can I Trust You” makes the point very well. 

Certainly trust and its attributes have also been the focus of many songs and certainly have ensured that the Country and Western music industry survives very well. Bob Dylan (I don’t believe he is a Country-Western song writer) wrote an interesting song titled “Trust Yourself.” An excerpt from his song says:
 

Trust yourself to do the things that only you know best. 

Trust yourself, 

Trust yourself to do what’s right and not be second-guessed. 

Don’t trust me to show you beauty 

When beauty may only turn to rust

If you need somebody you can trust, trust yourself.

When listening to his song I thought, how unfortunate if life has fallen to the point where the only people we can trust is ourselves.

During my consulting days, I was asked regularly to meet with management groups and explore trust. I delivered a seminar called “The Trust Factor.” Roger Allen, Ph.D., the author of the course, always asked us to start the seminar with this statement:

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"We can build our relationships on fear, obligation or trust. However, only a foundation of trust results in the collaboration and good will necessary to achieve our peak performance."

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Dr. Allen compiled the “Ten Principles of Trust” and they are as follows:

THE TEN PRINCIPLES OF TRUST

Trust is not blind.

Trust requires boundaries.

Trust requires constant learning.

Trust is tough.

Trust needs bonding.

Trust means letting go of fear.

Trust HAS to be earned.

Trust is an intangible asset.

There are two kinds of trust: 1) benevolent; 2) competent.

Trust affects the bottom line.

It’s the last principle, from a corporate perspective that caught my attention. How does trust or how can the lack of trust affect the bottom line? In my studies, two strong negative reasons driving organizations throughout the world to focus on their corporate identities, brands, reputations and trust were cited as:
 

1. The decline in general levels of trust and consumer confidence following highly publicized cases of questionable corporate governance and questionable ethics.
2. Problems associated with inferior and dangerous lines of business products and services. More positively however, organizations see strong corporate brands, identities and reputations as significant intangible assets, sometimes worth up to twice the book value of their tangible assets. The world’s best known brand, Coca Cola, has been estimated to be worth close to $100 billion.

The critical point for us to understand is that a corporate brand, identity, and reputation is largely created through the unscripted and discretionary actions, attitudes and behaviours of employees which lead customers, investors and the public at large to infer favourable or unfavourable impressions of the company. These impressions will drive success or failure.

How do we as managers and/or leaders create a negative trust factor? Here are but a few examples:

• We don’t model what we say.
• We make promises we can’t keep.
• We tend to avoid dealing with conflict.
• We guard and selectively disclose information.
• We don’t allow employees to exercise their own judgment.
• We ask for input and suggestions but ignore them.
• We monitor everything.
• We give information to employees but don’t include them.
• We encourage unhealthy competition.
• We don’t meet expectations.

There are a few facts that we must not forget about corporate life: 1) the work of an organization is accomplished through people; 2) people are interdependent; 3) interdependence requires collaboration; and finally 4) collaboration is built on a foundation of trust.

So how do we define trust to ensure it becomes the foundation of our organizations and exemplified through our people? Trust is defined as “the confidence we have in our relationships with others.” Trust invokes several attributes: it invokes a character based on integrity (we act from a guiding set of principles); it invokes a competency (we are capable of fulfilling our roles and responsibilities); it invokes compassion (we care about the needs of others); and it invokes consistency in our behaviours (our performance is predictable). 

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"The ability to form good relationships, to make people believe in you and trust you is one of the few absolutely fundamental qualities of success!"

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Each year I have a 360 degree Multiple Rater Feedback assessment performed on my leadership, which collects the opinions of many colleagues within and outside CMA Ontario. Of the 18 competencies that are assessed, “Building Personal Relationships” is one. It becomes a good reminder to me of how important the trust factor is if I am truly to be a good leader and to maximize the potential of our organization through the performance of its people. 

What then is my responsibility in this regard? It includes the following:

• Trust begins with my personal commitment to respect others, to take everyone seriously;
• Trust grows when people see me translate their personal integrity into organizational fidelity;
• The moral purpose of our organization and of my personal commitments is the soil in which trust can take root and grow;
• Trust is built upon kept promises (to be chosen means to be entrusted);
• Trust in organizations depends on the reasonable assumption by followers that I can be depended on to do the right thing;
• The building of trust in organizations requires me to hold the group accountable;
• For trust to be maintained over time, I must demonstrate competence in my job - just like everyone else.

As a CMA, how would you assess yourself? My 360 score always reminds me that I’m not perfect and there is room for improvement, but I’m getting there.

Temptation

Temptation is a powerful adversary! On a recent trip to India, temptation with its piercing eyes stared at me several times. One time I lost to its enticement, another time I didn’t. Here’s my story. 

Very seldom when I travel alone for business do I ever buy anything to bring back home. And when I do, the value never exceeds the allowable Canada Customs limit. Being away for more than a week, my limit on this trip was $750. Before I left home I was asked to bring back a few specially made Indian scarves called Pashminas. I was to buy three, one each for my mother, wife and daughter. The request was simple enough, one would think. But for a man, picking out scarves for women halfway across the world, in a busy market in New Delhi, was a formidable task. Not knowing if the pattern and colour would be acceptable, I purchased a fourth, just in case. “Just in case” was really my personal risk management strategy. The value of the four scarves was less than $400 (I still overspent, but then didn’t want to be found guilty of buying cheap products). So not only did I feel comfortable that these three women would like at least three out of the four scarves, I was happy that I was well below Custom’s limit for declaration. 

But then the first temptation occurred. I purchased the scarves at a store called “Royal Clothiers.” The sales staff sized me up pretty quickly and concluded I was a prime candidate to buy a “customized, tailor made suit”. So the sales pitch and bargaining began. Various materials were laid on the counter with prices that made the temptation to buy unbearable. But I threw out a response; a defensive tactic that I was sure would cause me to lessen temptation’s influence. It was 5:30pm and I was leaving later that night to return home. There certainly would not be enough time to measure, cut, fit and deliver a new suit to me. But I lost the battle. They would take the measurements now, be at my hotel by 9:30pm for a fitting (I was leaving at 11:00pm for the airport), and ship my suit to Canada prepaid. So for $410 I yielded to temptation’s forcible grip. They measured me, did show up at my hotel at 9:30pm for a fitting, and I must say I was wowed, since there were no adjustments to be made - a perfect fit. I was now the owner of a tailor made suit named “Cavali” (I believe it’s a variation of “Canali” at Harry Rosen). My only hope now is that the suit actually is shipped and when I do wear it no one knows how much I paid for it! 

Sitting in my seat on the Air Canada flight to Toronto from Frankfurt, after flying for eight hours from New Delhi and waiting in an airport for four hours for a connecting flight, it was time to complete the Canada Customs declaration card. The start of temptation’s second attempt began. During the flight from New Delhi, I hadn’t given this any thought. I dutifully provided all the personal information requested. But then the investigative questions were presented to me. The first few were easy: I wasn’t bringing back any food, or firearms; hadn’t visited a farm. But “Did I purchase goods that exceeded my travel limit? Did I purchase goods that were not accompanying me but would be shipped later? Yes or no?” 

Now how many of us have faced those questions before? And how many of us said yes or no, knowing the possible consequences to each answer. If I said yes, I’d not be able to exit the building quickly but they would send me to another room, search all my baggage, ask me a number of frustrating questions, make me complete more paperwork and then charge me extra duty on the amount over the allowable limit. After being in the air for 18 hours, sitting in airports for seven hours, I just wanted to get out of there, go home, have a shower and go to bed. The temptation to say no to each of these questions and record an amount lower than $750 was very strong. What would be the chances of Canada Customs knowing the difference? In addition, nobody records the real amount anyway. Everyone wants to beat the system. Everybody does it, don’t they? 

But if I said no, I might get caught. My transactions were on a credit card, so the purchases could easily be traced. Plus, these customs officers are trained to ask the right questions, observe body language and identify the wrongdoers. If I was caught, the headlines might read “President and CEO of CMA Ontario caught lying on his declarations at Customs!” How irresponsible it would be of me to place the reputation of CMA Ontario at risk by such a worthless temptation. 

What should I do? Really there is only one answer to that question. My professional position really had nothing to do with it. The answer was really governed by my personal values and responsibility. Was saving $60 worth the compromise? Was saving another 10 minutes at Customs worth the reputational risk? My personal behaviour cannot be separated though from my responsibility as a CMA. In everything I do, I must recognize my responsibility to myself and to others and the organization(s) I represent. 

At the end of our days on Earth, all we have to leave behind is a reputation. A reputation is used to positively or negatively influence the lives of family, friends and business colleagues. 

Reputational risk is both a corporate and personal matter. Is there anything we are doing that would place at risk the reputation of the firms we work for? Are we risking the value of our CMA designation with behaviours that not only might void the CMA Code of Conduct or Ethics, but professionally is unacceptable? Are we acting and behaving as true professional accountants in everything we do? 

In the end, I did answer yes to both of those probing questions at Customs. I wrote in the correct amount of the purchases I made. I was queried by the Customs officer, who was from India, and we had a good laugh at my story. She was obliged to report my purchases, but was hopeful the small variance would be ignored. I was directed to the inside room where I had to meet another Customs officer. He too was from India, and understood the background of my transactions. He did not search my luggage. He did not charge me extra duty. The whole matter didn’t cost me any extra money and not more than five extra minutes of my time was spent there. In fact, when I exited the airport, I stood on the curb waiting to be picked up for more than 10 minutes since my wife was late arriving! 

No matter what, whether the temptation is big or small, compromising our professional and personal values is simply not worth the reputational risk to our firms, our families, our friends and us! 

Did you know that of all the western industrialized countries, Canada has the highest rate of fraud! 

The temptation to compromise is great! But so is the price! Just don’t do it! You are worth more!

Staying Focused

"The sun's energy warms the world. But when you focus it through a magnifying glass it can start a fire. Focus is so powerful!" - Alan Pariser

It has been at least 25 years since I had a speeding ticket. Recently I was travelling north on Highway 400. The traffic was flowing at 110-120km/h. For most of my 2½ hour trip, I stayed focused on maintaining a speed limit that would be acceptable to the ever watchful OPP. I was only 20 minutes from my destination when suddenly, I saw an OPP officer run to his vehicle, set the blue and red lights afire and rush onto the highway. I was confident he was about to chase another driver or drivers who seemed to be going faster than me. He stayed behind me though. I looked down at my speedometer, and to my horror it was at 125km/h. It was then I knew I had to pull over, because the culprit being chased was me. He walked up to my car, I rolled down the window. He simply said, “I clocked you driving at 125km/h in a 100km/h zone.” My response: “I guess I lost focus on what I was doing.” A ticket of $120 and 3 demerit points was my just reward.

We have all had the experience of driving long distances when many kilometres have passed and we wonder where the time went and how we got so far without really being aware of what we were doing. Current traffic laws deny us of cell phone use while driving. Large signs are posted at regular intervals warning us of speeding. Traffic signs guide us through dangerous curves, wet and slippery road sections, animal crossings, narrow bridges, oncoming vehicles, reduced lanes and the like. All of this is done not to restrict our destination goal but to help us stay focused. To lose focus increases risk, invites danger and if ignored, could result in injury or the loss of life.

Every successful athlete recognizes that a sports competition is not won solely be being physically stronger but by being mentally focused. The integration of mind and body is a must for success.

"My thoughts before a big race are usually pretty simple. I tell myself: Get out of the blocks, run your race, stay relaxed. If you run your race, you'll win... Channel your energy. Focus." - Carl Lewis

Several years ago, a few friends and I decided to travel from Rousseau to North Bay on snowmobile, a two day ride. On the way back and towards the end of the trip, a few of us decided to “race to the finish”. The snowmobile trails in Ontario are not typically very wide or straight, like Quebec. And certainly, in lower cottage country barely two snowmobiles can pass easily. That, with the overhanging trees and stumps, ruts and bumps, make for a difficult and tense ride. More than once I have stopped dead in my tracks after being surprised by an approaching rider. While recognizing these dangers, regardless we went for it. Along the trail and around each turn, machine and man were as one: cutting through the snow with precision, avoiding the tree branches and stumps by millimetres, tuning out every distraction with a singular energized focus on finishing the race successfully. It was exhilarating! Significant risk was reduced because of the intense focus we achieved and maintained. The thrill of reaching the finish line as a team was all the more victorious. 

In life, how many of us fail to achieve success due to a lack of focus?

So how can we become or stay focused to ensure success? 

An article by blogger, software engineer and entrepreneur David Cheong provides these tips:

1. Having well defined goals. Having goals which are well defined is key. Writing goals down really helps. Whenever I get distracted, I read my goals and I’m reminded of what I am trying to do and why.
2. Breaking things into bite sized chunks. Having broad high level goals are good but having an actionable plan is essential. A plan can identify how you can get from where you are to where you want to go. Breaking goals into smaller actionable chunks (tasks) is great – it gives me motivation to start and allows me to get things done in one sitting.
3. Prioritizing constantly. Some tasks are more important than others. Some tasks are more urgent than others. I’ve found that working on urgent tasks followed by tasks which have the greatest impact works well for me – urgent tasks allow me to get things done on time and important tasks allow me to maximize the benefits I receive.
4. Tracking progress vigorously. Each of us wants to improve our lives. However, it is easy to start with good intentions but more difficult to sustain commitment. By tracking my progress, I can see what I’ve done and can better gauge how much effort is left.
5. Planning ahead without fail. Concentrating on the remaining effort can help reinforce commitment. Some might think they’ll get discouraged, however I haven’t found this to be the case because my tasks are bite sized and easy to finish. I’ve found it really helps to look at my goals and task lists periodically, so I can assess how much time it’ll take to do something and determine the best time to sit down and work on it.
6. Rewarding myself when warranted. By all means focus on what’s outstanding, but also take stock of what’s done. I always reflect on what I’ve done, whether it is reading a post I did a while ago or looking at the ticks I’ve made alongside my task lists. Whenever I accomplish a piece of work, I always reward myself. It really does help with maintaining motivation.
7. Having positive patterns in my routine. Having good habits and positive patterns are instrumental. At the moment, I can consistently get more done. As these patterns continue to establish into a routine, I’m finding that I can better judge the periods of the day in which I really need to focus and work.
8. Removing distractions as best I can. The best way not to give in to temptation is not to have the option to. What seems to work for me is making the distractions difficult or inconvenient to access. Because it takes too much effort to indulge in the distraction, I find it is less likely for me to give in.
9. Blocking out some time. Having quiet time, set aside specifically for accomplishing a given task, is very productive. I also tend to be more focused in the morning after a restful night.
10. Keeping the results clear in mind. Instead of concentrating too much on the task at hand, sometimes I put some attention on the feelings I ultimately wish to experience. By focusing on the results, it is easier for me to maintain my motivation especially when working on things that I am not by nature motivated by.
11. Enlisting my family and friends for help. Communicate to someone your goals all the time. Not only have they been helpful with gentle reminders whenever they see my behaviour is not consistent with my goals, but they also give me constant incentives to work at my goals and succeed.

"Goals provide the energy source that powers our lives. One of the best ways we can get the most from the energy we have is to focus it. That is what goals can do for us; concentrate our energy. - Denis Waitley

As we move ahead in life, I urge you to focus your energy on greatness both personally and corporately. 

"The task of leadership is not to put greatness into humanity, but to elicit it, for the greatness is already there." - John Buchan

Don’t Wear Sandals!

Okay… summer is here again and that means it’s time to wear sandals! Or is it? 

I’ve become a recent fan of Dr. Oz, or some may call him the “Wizard of Oz”. He has a daily TV show that features stories on how to improve our lives by making the right health choices. On one show he featured a podiatrist, a doctor who specializes in foot care. The audience was told “Don’t wear sandals”. That is, of course, unless you’re at the beach, which is the ONLY exception to the rule. Needless to say, this was shocking! How many of us long for the change in weather so we can throw off the boots, the shoes and the socks and get as close as we can to being barefoot. It is a great release, freedom and comfort. When I worked and travelled through the Middle East, I admired and envied those who had the freedom to wear sandals 24/7 for work and play. So, here in Canada when spring has sprung, sandals (or flip flops) become the norm. And for many, that norm is even brought into the workplace, since sandals have come in their own right a fashion statement and accessory. But again, the experts warn, “Don’t wear sandals unless you are at the beach”. It just seems to be such a heretical statement. But read the reasons why it isn’t:

“Wearing sandals/flip flops was once considered a fashion faux pas; it was a shoe reserved only for beach goers or a quick stroll to the mailbox on a hot summer day. However, in recent years, wearing sandals/flip flops has become considerably more fashion forward, if not perfectly acceptable footwear for lunch, a dinner date, or even a congressional meeting at the White House. In fact, wearing flip flops has become so popular that many major designers from J. Crew to Lands’ End are designing them for the masses. However, sports medicine and podiatry experts are warning that wearing sandals/flip flops could be bad for our bodies. There are many reasons why wearing sandals/flip flops could be harmful to our bodies and the scientific studies are there to back it up. As a rule, sandals/flip flops are not particularly supportive shoes even if they are comfortable and cool to wear. There is virtually no arch support to a sandal/flip flop shoe and wearing them excessively can in fact impact the feet, legs, and lower back.  Further, by sheer nature of design, wearing sandals/flip flops causes us to change our gait. A shoe that isn’t exactly designed to conform to the foot, the sandal/flip flop doesn’t stay on the foot well. In order to walk without losing a shoe, people subconsciously change the way they walk. Over a long period of time, excessive wearing of sandals/flip flops could lead to foot, leg and back pain. The long-term effect of wearing sandals/flip flops has been cautioned against, but some podiatrists also warn of short-term effects. Wearing sandals/flip flops instead of more appropriate footwear for certain activities, especially when excessive walking is involved, can lead to injured feet and ankles. The stability of sandals/flip flops is lacking, making it more likely to slip, trip, fall and subsequently twist an ankle.” 

But we chose to ignore the advice of experts and then complain when our selfish decision results in calamity!

That last point was made real to me when a few months ago during the regular spring cleanup at the cottage I began my chores wearing sandals. I was raking and blowing leaves off the property at the water’s edge which is quite steep. I lost my balance, my ankle twisted and I even ripped off the nail from my big toe (ouch!). I scolded myself for being so careless as to attempt such an activity without the proper footwear. What a difference the right work boots would have made to my health and performance!

But a more important message was made real to me. 

How many of us attempt to walk the journey of life without being properly prepared?

We fail to prepare ourselves financially, intellectually, emotionally, spiritually and physically. Then, when a crook in the road attempts to throw us off our planned direction, a steep hill seems impossible to climb, the torrential rain tries to blind us or a pothole shakes our wellbeing, we lose control resulting in unnecessary harm and injury. In contrast, if we were well prepared and balanced in all aspects of our life, for the most part, life’s journey can be quite an enjoyable adventure in spite of its surprises along the way.

"On life's journey faith is nourishment, virtuous deeds are a shelter, wisdom is the light by day and right mindfulness is the protection by night. If a man lives a pure life, nothing can destroy him." - Buddha

I also discovered a second important message from this simple experience about the ongoing journey called “corporate life”. Are our companies prepared for gruelling and lengthy business battles? We wonder why the competition (i.e. “the enemy”) is doing better than us or how we are going to fight an economic storm. But when we examine what we are wearing on our corporate feet, it is no wonder our companies are weakened and hurting! We lack direction, we don’t have the proper technology, we failed to map out the right processes, we hire the wrong people, we won’t invest in training to develop our talent, and we ignore the importance of a winning culture.  Our companies simply have on the wrong footwear to win the battle! We choose to ignore the advice of business experts leading to our eventual regret!

"One defends when his strength is inadequate; he attacks when it is abundant!" - Sun Tau - The Art of War

For many of us whether personal or corporate, life isn’t a beach. So, don’t wear sandals!

Simplicity

"Whatever the tasks, do them slowly with ease, in mindfulness, so do not do any tasks with the goal of getting them over with. Resolve to do each job in a relaxed way, with all your attention."

- Thich Nhat Hanh

As Leo Babauta reminds us, in our daily lives, we often rush through tasks, trying to get them done, trying to finish as much as we can each day. We speed along in our cars to our next destination, rushing to do what we need to do there, and then leaving so that we can speed to our next destination.

Unfortunately, it’s often not until we get to our final destination that we realize what madness this all is. 

At the end of the day, we’re often exhausted and stressed out from the grind, the chaos and the busyness of the day. We don’t have time for what’s important to us, for what we really want to be doing, for spending time with loved ones, and for doing things we’re passionate about.

We have made our lives too complex to enjoy living!

And yet, it doesn’t have to be that way. As Leo Babauta has said, it’s possible to live a simpler life, one where you enjoy each activity, where you are present in everything (or most things) you do, where you are content rather than rushing to finish things. 

As I sit here to write this month’s Leading Indicator article, I do so in a unique situation. I am recovering from surgery……surgery to remove a few cancerous cells that were discovered in my body when I had my bi-annual medical back in November. 

I remember that day at the doctor’s office when the C word was pronounced. Though having lost several friends to the disease I never expected I would be affected. One of my good friends, Hugh, just lost his daughter to it. She was only 38. In those times we grieve and mourn to the best that we understand what people are experiencing, but we never know exactly how to relate. The fear, anxiety, and frustration that accompany this matter cannot be understood from the outside looking in. 

For the past few years, I have been writing articles, or maybe telling others how they should be living their lives to be more successful both personally and professionally. As I prepared myself for the surgery, I remember all the advice I gave, and I also remember a friend of mine, Gerard, who said “Merv, you need to take some of the advice you give!” It is easy to write words. It is much more difficult to act upon them.

At times like this, one’s power is reduced to nothing. Having lived a life where the ability to control and manage situations has been dominant, I am now totally dependent on others. Power has been reduced to faith. And that’s what creates fear and anxiety because faith requires trusting in something or someone beyond you. I have to have faith in my doctor that the problem has been diagnosed properly and the solution defined correctly. I have to have faith in the technology that is used to assist the doctors and nurses. I have to have faith in the drugs used to prevent unwanted outcomes after the surgery. I have to have faith in the surgeon that his skills are superior to the enemy within. I have to have faith in an unknown God whom I have believed in all my life but on whom I never had to call upon, but now whom I turn to believing that there is more purpose for my life than this. 

When you lose power all you have is faith. And if you have no faith, you have no hope. My faith gives me hope.

So I sit here with hope for full recovery and a return to a normal life in a few weeks. But it’s that phrase “a normal life” that made me think. When you are faced with what others call a “life changing experience”, does your life really change? And what is normal? Is normal going back to the same behaviour prior to what was supposed to be a life changing event? I think not!

For a few days I have had lots of time to think about life. I have concluded that I have allowed life to become too complex. We busy ourselves with activities believing that they all add value and enrich our daily living. But how much of what we do actually enriches us? As much as the doctor performed an assessment to determine my physical healthiness, this experience now has driven me to do a personal assessment to determine how I can realize optimal living. And the diagnosis is “simplify”!

What have I/we allowed in our lives to make them so complex that we fail at really living? We believe we must have our kids enrolled in soccer, hockey, swimming, piano and the like in order for them to live a full life. We work 10-12 hour days to obtain a standard of living that is expected of us and gives us the things that are supposed to make our lives better or happier. We ignore vacations - there is little time to take one or when we do, it’s without fail that along with the suntan lotion and shorts we pack the laptop and the Blackberry. We get up at 5:00 am to beat the traffic, work through lunch, leave late and get home by 7:00 pm to have dinner finished by 8:00 pm. But is that living?

When I do get to my final destination, I do not want to say “Is that all there is or was?” No, life is intended to be so much more. It’s time to simplify, to refocus and change in a way that while realizing one’s full potential we are living life to its fullest.

As CMAs, and as examples to others, we have to be so careful that we do not allow our lives to become so complex that we become unproductive. Busyness and productivity are not the same. Likewise, as CMAs, we have to be careful we do not allow complexity to seep into our organizations so that they become unproductive. So often we chase ideas that offer no enriching benefit to our company’s performance. It takes an “organizational changing event” (like a recession) to reduce the complexity and simplify. Think of the companies that have expanded in the name of growth only to realize poorer results, forcing them to re-engineer, right size, downsize, restructure, or why don’t we just say “simplify”. Don’t let that happen.

How much baggage, then, have we accumulated over the years that has so easily beset us, enslaves us, and fills our lives with unneeded complexity? Let’s get rid of all the baggage that so easily weighs us down in life!

Think

My mind often goes back to when I was a kid living in Corner Brook, Newfoundland. During the summer school break, I was often found on the “front porch” (we now call them decks) sitting alone in silence simply lost in my thoughts. There are times now when I am sitting alone on the cottage deck or on the living room couch lost in my thoughts. At times my wife Linda will ask, “What are you thinking about?” I simply reply, “Nothing,” which really isn’t true since I am still known for spending much time in quiet contemplation about life. One time, I remember a late night talk show host asking one of his guests, “What were you thinking?” Based on his guest’s unacceptable behaviour, it was obvious he wasn’t thinking at all. We regularly ask others, “What do you think about this or that?” Now that my two children are finished university, I have often asked them, “Have you given much thought about what you want to do in life?” During brainstorming sessions in our management meetings, we often ask each other the question, “What are your thoughts on this?” 

The ability to think, to express our thoughts, to convert our thoughts into constructive and profitable actions, is a critical component of leading successful lives and successful organizations. In each of my positions as President & CEO of various companies, I protected my time by providing moments when I could give 100% of my thought to the current performance and long term direction of the organization I was leading. I was hired and paid to think! 

Recently, I visited a local Chapters book store with the purpose of evaluating what books were being promoted on leadership. Of course, the list was infinite. But searching through all the titles, I never found one book focused on what I believe is a crucial part of successful leadership. That is the ability to “THINK”. 

When I was in consulting, the number one frustration CEOs I worked with expressed to me was the inability for their management team to think creatively and to present new ideas and solutions to a consistently changing competitive landscape. When companies talk about differentiation, they can no longer simply rely on a product or a service or technology. The most important point of differentiation is the “Thinking Quotient” of their organization. A low “Thinking Quotient” is what causes a company to fail. But a company with a high “Thinking Quotient” will set them apart. For example, Apple exceeds because it has a higher “Thinking Quotient” than its competitors. 

“As a Man Thinketh” 

There is a book written by James Allen with the title “As a Man Thinketh” (here Allen uses “Man” to refer to humanity). The author says, “All that a man achieves and all that he fails to achieve is a direct result of his own thoughts.” 

Quotes from “As a Man Thinketh”

• Men do not attract what they want, but what they are.
• A man is literally what he thinks, his character being the complete sum of all his thoughts.
• Cherish your visions. Cherish your ideals. Cherish the music that stirs in your heart, the beauty that forms in your mind, the loveliness that drapes your purest thoughts, for out of them will grow all delightful conditions, all heavenly environment, of these, if you but remain true to them your world will at last be built.
• The soul attracts that which it secretly harbours, that which it loves, and also that which it fears. It reaches the height of its cherished aspirations. It falls to the level of its unchastened desires - and circumstances are the means by which the soul receives its own.
• Men are anxious to improve their circumstances, but are unwilling to improve themselves, they therefore remain bound.
• Every action and feeling is preceded by a thought.
• Right thinking begins with the words we say to ourselves.
• Circumstance does not make the man, it reveals him to himself.
• You cannot travel within and stand still without.
• As the physically weak man can make himself strong by careful and patient training, so the man of weak thoughts can make them strong by exercising himself in right thinking.

James Allen said............

A man's mind may be likened to a garden, which may be intelligently cultivated or allowed to run wild; but whether cultivated or neglected, it must, and will, bring forth. If no useful seeds are put into it, then an abundance of useless weed seeds will fall therein, and will continue to produce their kind. Just as a gardener cultivates his plot, keeping it free from weeds, and growing the flowers and fruits which he requires, so may a man tend the garden of his mind, weeding out all the wrong, useless, and impure thoughts, and cultivating toward perfection the flowers and fruits of right, useful, and pure thoughts. By pursuing this process, a man sooner or later discovers that he is the master gardener of his soul, the director of his life. Every thought seed sown or allowed to fall into the mind, and to take root there, produces sooner or later into act, and bearing its own fruitage of opportunity and circumstance. Good thoughts bear good fruit, bad thoughts bad fruit. 

A recent advertisement in the Economist magazine caught my attention since it was on this very subject matter. The ad simply said:

THINK
Few things possess more Power than a Thought
Because a Thought has the potential
To become something significant.
To solve something meaningful.
And to inspire us to achieve great things.
What makes a Thought so powerful
Is it can be created by anybody.
At anytime.
From anywhere.
That’s why Thinking should be encouraged
And nurtured in all its forms.
No matter how small.
Or how impossibly grand.
Because wherever Thinking happens,
Big ideas follow.
Minds become more enlightened.
Knowledge grows.
And people discover new ways to unlock their Potential.
So let’s start Thinking.

(from Qatar ad-Unlocking Human Potential-Economist Magazine April 2010)

As we emerge from the recession, the world around us has changed - it’s the kind of world that needs people with ideas, but more importantly, the skills to execute them successfully. Remember, as CMAs, we are the “ideas” people in business, with the grounding in accounting, management and strategy to make our ideas happen. With this in mind, I hope you have a thoughtful day!

Seasons

What season of life are you in?

I remember overhearing my two children who have had the uncommon benefit of travelling extensively around the world, saying to each other: “We love coming home to Canada; we wouldn’t live anywhere else; we love having and experiencing the four seasons our country offers”. 

Though across Canada the renowned Canadian winter was less evident this past year, the transition to spring is a welcomed event. For several months we arise in the dark to go to work and leave work to go home in the dark. Winter’s bitter cold is capable of piercing the most advanced micro fibres or the traditional wool and down used to keep us warm. While autumn attempts to prepare us for the advent of winter, it is the toughest season to bear. January and February, well thank goodness they are over. 

But now spring is upon us. The daylight hours extend their reach into our lives with hope and excitement. The increasing strength of the sun’s rays warm not only bodies but our thoughts as well. Our conversations are more positive, our faces express fun and laughter and our step has that extra burst of energy. We slowly watch the sprouting of flowers, trees and shrubs. And without fail, we anxiously await the celebration of the first lighting of the barbeque.

Spring represents a rebirth of nature, a resurrection of life.

In my readings, a favourite author of mine wrote a book about the “Seasons of Life”. I read it a long time ago but was recently reminded to take it out and read it again. One of his opening comments is:

“Did you experience a winter of discouragement blowing like an icy wind through your mind? Or do you feel the exuberance of spring renewal, the lazy warmth of summer rest? Perhaps the winds of change have brought an autumn of reflection in your heart.”

From my family of five brothers and one sister, and I being the youngest brother, I see the seasons of life acted out in our lives daily. My Dad is gone, and my Mom is reaching a season in life where she is contemplating moving into a nursing home. My brother Harold (#3) just announced his retirement, the first for us all. Now when the brothers convene at the Hillier family camp in Huntsville for that quarterly update of “what’s happening,” the conversation is primarily about when the rest of us plan to retire and what we will do with our time. My brother Lloyd (#4) for the first time in his life, due to a restructuring at MDS where he was VP, is now facing “transition”. A season in life many of us have experienced and thankfully successfully survived. And I, the youngest, will see my second child graduate from university in April 2010. My children, Richard and Joanna, will now seek out their own careers, cut their own path and live the seasons of life, many times over. Linda and I will begin the season as “empty nesters” and hopefully experience a rebirth of some sort of our own relationship, given that the past was smothered with other “seasonal” matters. And of course, we watch as our bodies’ age, their strength and energy decline gradually and graciously, with the odd health challenge thrown in to remind us not only of our mortality but more importantly our priorities.

Nature’s seasons are so reflective of our own lives. With change there is a consistency. Winter is gone but spring is here. Spring grows into summer. Summer fades into autumn. Autumn falls into winter. And with consistency, nature repeats itself over and over, without fail. 

Consider these questions about the “Seasons of Life”. 

(The questions are different, but each answer is the same.) 

What will guard us against foolish extremes?
What characterizes those who are habitually successful in sports or sales or some skill?
What single quality in a business builds respect deeper than any other?
What brings security in relationships?
What makes us choose a particular brand name over all others?
What’s needed most by parents in the home?
What draws you to the same restaurant time and again?
What do you want most from your phone service or internet provider?
What makes a good wine?

CONSISTENCY. That’s the answer to all nine questions, and you know it’s true. 

You can count on it. It’ll be there tomorrow just like it was yesterday… free from silly moods, sudden changes, or fickle fads. Early in the day or late at night, consistency stands firm. When pain or hardship bites, consistency doesn’t bleed. When the majority is tired and irritable, consistency is stable and resilient. Not insensitive, boring… but reliable, faithful. Not opposed to change or reason, but trustworthy. Not stubborn, but solid. Yes, that’s it: solid. It’s the stuff most mothers are made of when their little ones get sick… 

It reveals itself in faithful employees who show up on time, roll up their sleeves, and commit themselves more to doing the job than watching the clock. Diligence is its brother… dependability, its partner… discipline, its parent. 

CONSISTENCY. A living model of patience, determination, and strength — regardless of shifty, rootless times. The blasts of ridicule and criticism may punch it in the face — but consistency stands and takes it as silently as a bronze statue takes the tempest. One poet calls it “a jewel,” another “an anchor of iron.” It knows little of ups or downs, highs or lows, blue Mondays or holiday hangovers. It hates tardiness and absenteeism. It thrives on sacrifice and unselfishness. It’s an obvious mark of maturity. It’s hanging in there day in and day out in spite of everything that could get you sidetracked. 

Nature’s seasons have consistency. While we watch the changes nature brings us, nature is an example to us of consistent orderliness among the change. 

Let’s apply consistency to our own lives regardless of what season of life we find ourselves in.

Knowledge versus Wisdom

They say that you can get and take a pill for just about anything. And it seems our advanced society has figured out how to package even basic knowledge in pill form. A student, needing some learning, goes to the pharmacy and asks what kinds of knowledge pills are available. 

The pharmacist says: "Here's a pill for English literature." The student takes the pill and swallows it and has new knowledge about English literature.

"What else do you have?" asks the student. 

"Well I have pills for art history, biology, and world history," replies the pharmacist. The student asks for these, and swallows them and has new knowledge about those subjects.

Then the student asks, "Do you have a pill for math?" 

The pharmacist says, "Wait just a moment," goes back to the storeroom, brings back a whopper of a pill, and plonks it on the counter. "I have to take that huge pill for math?" inquires the student. 

The pharmacist replies, "Well you know math always was a little hard to swallow." 

As CMAs, we have acquired the academic elements of accounting, management and strategy and understand how they inter-relate to optimize performance in organizations. 

While our CMA designation is a great accomplishment, it is only one input into becoming a leader. Let’s consider another leadership essential - wisdom. 

Allow me to tell you a story about a great leader from many years ago. His name was Solomon. When Solomon was made a king, at a very young age, he prayed for the following: “Give me now wisdom that I may go out and come in before this people: for who can judge these people that is so great?” 

WISDOM 

The story is told then that two new mothers approached King Solomon, bringing with them a single baby boy. Each mother presents the same story, as she and the other woman live together: 

One night, soon after the birth of their respective children, the other woman woke to find that she had smothered her own baby in her sleep. In anguish and jealousy, she took her dead son and exchanged it with the other's child. The following morning, the woman discovered the dead baby, and soon realized that it was not her own son, but the other woman's. 

After some deliberation, King Solomon calls for a sword to be brought before him. He declares that there is only one fair solution: the live son must be split in two, each woman receiving half of the child. Upon hearing this terrible verdict, the boy's true mother cries out, "Please, my King, give her the live child - do not kill him!" However, the liar, in her bitter jealousy, exclaims, "It shall be neither mine nor yours - divide it!" Solomon instantly gives the baby to the real mother, realizing that the true mother's instincts were to protect her child, while the liar revealed that she did not truly love the child. 

Solomon by his wisdom discerned who the real mother was and protected and safeguarded the child. 

We are told that since Solomon asked for wisdom and not fame and fortune, he was given the latter as well so that he became wealthier than one could imagine and famous among country leaders for his leadership (characterized by his wisdom). 

Wikipedia describes wisdom as: The judicious and purposeful application of knowledge that is valued in society. Webster's New World Dictionary defines wisdom in the following way: The power of judging rightly and following the soundest course of action, based on knowledge, experience and understanding. 

We meet people every day who have obtained multiple degrees and multiple designations and who boast about their education. How often though do we find that those with this superior education lack the ability to apply it properly and as a result, would never be considered wise. In contrast, we have met many with limited education, but because of their insight and experience (a form of knowledge) have proven to be wise in their counsel. 

OUR CHOICE 

After we receive a degree and/or a designation like the CMA, the world looks on us differently. But how they see us is our choice. We can choose to be one who simply has a lot of knowledge or we can choose to be one who is valued in society for our purposeful application and use of knowledge: that is called wisdom. 

A Chinese saying goes as follows: Teachers open the door - you enter by your self. 

WISDOM OF GANDHI 

On a trip to India I had a chance to visit a memorial to Gandhi, one of the world’s great leaders. I was struck by his wise teachings and counsel. His words of wisdom to all of us are striking. 

“You must not lose faith in humanity. Humanity is an ocean; if a few drops of the ocean are dirty, the ocean does not become dirty. The difference between what we do and what we are capable of doing would suffice to solve most of the world’s problems.” 

With that he wrote Ten Life Changing Principles. Consider these five. 

1. Change yourself.
“You must be the change you want to see in the world.” 

2. Forgive and let it go.
“The weak can never forgive. Forgiveness is the attribute of the strong.” 

3. Without action you aren’t going anywhere.
“An ounce of practice is worth more than tons of preaching.” 

4. Be congruent, be authentic, be your true self.
“Happiness is when what you think, what you say, and what you do are in harmony.” 

5. Continue to grow and evolve (go through the door of opportunity).
”Constant development is the law of life, and a man/woman who always tries to maintain his dogmas in order to appear consistent drives himself into a false position.” 

And he had other sayings as well: 

You are in control.
“Nobody can hurt me without my permission.” 

Take care of this moment.
“I do not want to foresee the future. I am concerned with taking care of the present. God has given me no control over the moment following.” 

Everyone is human.
“I claim to be a simple individual liable to err like any other fellow mortal. I own, however, that I have humility enough to confess my errors and to retrace my steps.” 

Persist.
“First they ignore you, then they laugh at you, then they fight you, then you win.” 

See the good in people and help them.
“I look only to the good qualities of men. Not being faultless myself, I won’t presume to probe into the faults of others.” 

I am not and will never be impressed by anyone who holds out their degrees and designations as a comparator of self worth, ability, influence or expertise on a particular matter. What does impress me are those that have obtained knowledge, and through experience have learned how that knowledge can be used properly for good, then obtains understanding and becomes wise in counsel and advice to others whether in a professional or personal setting. 

How would we assess ourselves? A person of knowledge or a person of wisdom?

A World of Contrasts

In December 2007, we heard the news of an earthquake (9.1-9.3 on the Richter scale) in the Southeast Asia region (Indian Ocean) causing a massive tsunami resulting in more than 250,000 deaths, half of them in Indonesia. More than US$ 7billion in aid was donated. And now in January 2010, just a few years later, another equally massive earthquake has hit Haiti where the estimated death toll will exceed 200,000 people. We have seen a constant display of scenes of sadness and despair. In both cases, while many lives were lost, many more lives were grossly affected by injury, disease, loss of home, job and future. Canadians have responded to Haiti’s plight with a resounding testament of sympathy. In both cases Canada, on a per capita basis, responded more generously than any other country with financial aid. This is something for us to be truly proud of, if there can be a thing as pride in the midst of such disaster. 

I found it interesting that while CNN, BBC, CNBC and other world news networks constantly reported on the Haiti situation, and as we read about it in Time, McLean’s, Economist or other major magazines and newspapers, or searched for information and pictures on Google, Yahoo and MSN, many of our own lives were unaffected. We were touched by what we saw and read, we generously supported those agencies calling for financial help, but really nothing changed for us. 

I struggle with how to personally deal with such calamity that is all around us. During the height of the Haiti news coverage, I imagined someone being buried alive, grasping for breath, hoping beyond measure to hear in the darkness the sound of another voice, or the clang of a shovel, or the rumbling of a jackhammer. And while they lie there in fear - a child’s mother, a father‘s only son, a helpless baby - life is quickly slipping away, in other parts of the world, we go about our daily business, unaffected and sometimes oblivious to it all. 

Last week, the Toronto Board of Trade held its 122nd annual dinner at the Toronto Convention Centre. It was a black tie and evening gown event and yes, it was great. Approximately 1,500 guests were seated at linen lined tables, adorned with china and crowned with candelabras, feasting on filet mignon. It was a celebration of “Toronto the Good”. At the beginning of the dinner, a moment of silence was held for the people of Haiti and we were made to feel proud of our charity. But as I stood for a brief moment in quiet contemplation, I could not help but think of the contrasts before us: 

A room decorated in splendour versus a city (Port au Prince) decorated in rubble. 
People covered in the most expensive suits and dresses versus people covered in dirt and blood. 
Tables presented with the finest foods versus broken hands stretched outwards for a small cup of rice. 
Faces wrinkled with laughter and delight versus faces wet and worn with tears of sorrow. 

The question before me was: What am I supposed to do as an individual, as a Canadian, as a CMA? 

As President and CEO of CMA Ontario, my responsibility is to ensure that we graduate CMAs with the skills and competencies to support organizations in optimizing enterprise performance. After their graduation, we believe our responsibility extends to providing the resources to support and enhance the career continuum of our members. All of us as CMAs have a responsibility to act professionally and be leaders in the community. We honour those CMAs whose contribution to the profession, to the organization and to the community is exceptional with an FCMA (“Fellow” CMA) . 

But is there more we should be doing as an organization, as a membership, or as a CMA? What is our corporate social responsibility as it relates to the greater need? 

There’s a poem that says, “There is: 

A time to live, a time to die 
A time for joy, a time to cry 
A time to build up, a time to tear down 
A time to smile, a time to frown 
A time to bandage, a time to bleed 
A time to go forward, a time to heed 
A time to choke, a time to breathe 
A time to rejoice, a time to grieve 
A time to speak, a time to hear 
A time to be brave, a time to fear 
A time to be numb, a time to feel 
A time to hurt, a time to heal 
A time to work, a time to rest 
A time to be worst, a time to be best 
A time to have all, a time to choose 
A time to love, a time to lose” 

In this crazy world of contrasts, maybe it’s time we re-evaluate. Maybe it’s time that we reach beyond ourselves, even beyond our own community and we extend our reach to those who need more than a great accountant, or much more than a financial donation. 

Much money will be spent in February on Valentine’s Day to declare how much we love our significant other. Maybe it’s time we reach out a hand to those less fortunate, those at home and abroad, and we try and make their life better. Maybe it’s time to do something more than just give money. February 15th is Family Day! Think about it.