Category Archives: Accountability

Who Is Accountable for the Goal?

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“Our goal, their goal? What’s the difference?” Brent retorted.

“The difference is your relationship with the team, their relationship with you and your understanding of who is accountable,” I replied. “When they don’t meet your goal and you come down on them, how do you think they feel? What is their attitude toward you?”

“They know I am disappointed in them.”

“No, they get pissed at you.”

“Pissed at me?” Brent sat back. “I am not the one who is supposed to be selling, they are.”

“You are right. As the leader, I expect you to devote full attention to the management of this sales force. Which is why they are pissed at you.”

“I still don’t get it. Why are they upset with me?”

“Assuming they are doing their best, and you are still falling short of your goal, who is the only one who can hire more salespeople? Who is the only one who can schedule overtime? Who is the only one who change the assignment of leads? Who is the only one who can change their collateral literature? Who is the only one who can set selling margins?”

Brent was silent, then finally spoke, “That would be me.”

The Manager is Accountable

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“Roger, the reason we are having this conversation is that I don’t believe your accountability on this project is clear. As the manager on the Phoenix project, you are accountable for the output of your team. You have been working with this project team for more than two years. You are accountable for who is on the team and off the team. You are accountable for monitoring the pace and quality of the team’s output. You are accountable for the work environment.” I stopped, so Roger could catch his breath.

“I know, I know I am accountable. But, if I have team members who are slow walking the job? I mean, I set the example. I am here early. I stay late. I’m engaged,” Roger defended.

“So, let’s say the pace is not meeting what the client expects, or what you expect, as the manager. What could be happening?” I asked.

Roger’s eyes flew to the ceiling, searching for answers in the back of his brain. His head began to nod.

  • “Could be an attitude problem.
  • Or, could be that the expectations are out of line.
  • Could be that the work instructions aren’t clear.
  • Maybe the training wasn’t effective.
  • Maybe we don’t have the right tools available.
  • Or, the way we have the work layout isn’t efficient.”

I could see a clearer understanding infecting Roger’s take on the problem.

“Roger, everything on your list could be valid. Which of those could you have influence on, as the manager of your team?”

Roger’s nod stopped, his eyes intent. “I can impact all of them.”

“So, I expect to see this list written. Then some analysis, which are you going to tackle first? What steps will you take, as the manager, to inspect the work instructions, check out the traininig, look at the work layout.

“This meeting is adjourned. Let’s meet tomorrow morning at ten, and you can tell me your intentions.”

It’s Not My Fault

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“The subject for this meeting is our progress on the Phoenix Project. Looking at our project time lines, we are behind schedule and the client’s QC person is complaining that some of our work is sub-standard,” I explained.

“Yes, I know. I looked at the reports before I gave them to you. I have to tell you, I think I know where the problem is,” Roger backpedaled.

“We have a morale problem with one of our production teams. Some don’t show up on time. The pace of the work is taking longer than it should. I had hoped the problem was only temporary, isolated. We may have to do some housecleaning.”

“So, should I start with you?” I asked.

“What? Me?” Roger turned white, then red in the face. “But, I have been busting my backside on this project. You see me here, early, every day. My car is the last to leave after 5:00. I’ve been giving 100 percent? It’s not my fault. You want some names, I will give you names. I know who has been coming in late. I can point out the slow walkers. And besides that, the customer has made four significant design changes since we started. How could you possibly hold me accountable for things out of my control?”

I leaned back, watching Roger sputter through his defense like a kettle just shy of boiling. Sure, he had a point—latecomers and sluggishness were part of the issue—but the storm brewing in this project wasn’t entirely weathered by external factors. Sometimes, it’s not about who stays late; it’s about what actually gets done while the clock ticks. If the gears are grinding, no matter how early you oil them, maybe it’s time to clear out the old grit. Housecleaning, after all, isn’t just a figure of speech—it’s a strategy. A reset. A fresh sweep.

That’s why I’m starting from the ground up—literally. While the crew gets a wake-up call, the floors, desks, and shared spaces are getting their own kind of attention. I’ve brought in Crystal Cleaning Services, and not just because the name sounds poetic. These folks know how to deal with buildup—be it dust, grime, or dysfunction. Sometimes, a clean space signals a clean slate. And maybe, just maybe, seeing a little order restored around here will remind everyone what discipline looks like, even if it starts with a mop.

Only One Manager

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“You are not a manager, so people can report to you,” I chided. “You think your biggest question about management is, who reports to you. That is not the critical question.

“For you, it is a question of control. For me, it is a question of output, production, getting the work done. For me, the question is, which manager should be held accountable for the output of the team?”

Paula stopped. In mid-thought, she blurted, “But my direct reports, they report to me.”

“That’s a nice thought,” I nodded. “And the truth is, your team members report to people all over the organization. One of your team reports its daily unit production to accounting so they can tweak their forecasts. One of your engineers is responsible for a project segment in another department. You loaned one of your team leaders to the sales department for technical support in a rocky sales presentation. Your team reports to people all over the organization.”

Paula’s eyes were growing wider, so I stopped, but only for a moment. “Each member of your team reports to people all over the organization, but they can only have one manager, one manager that I can hold accountable for their output.”

Accounting – What’s the Level of Work?

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From the Ask Tom mailbag –

Question:
We are working on the structure of our accounting department. We have a comprehensive list (spreadsheet) of ALL the tasks that need to be completed from daily transactions, to weekly flash reports, to monthly financial statements, to quarterly reports and annual compilation activities. But all this work keys around, seems to be performed by one individual, the accounting manager. We have two additional people in that department, but we need help figuring how to distribute the work to the right person.

Response:
This is an accounting department, but the same principle applies, no matter the discipline. The futile approach would ask “Can this person do this and can that person do that?” The result would be a helter-skelter mish-mash of who would be accountable for what. It might help, but you would remain in a state of disorganization. Especially where you have a spreadsheet of tasks, enough to go around for three people in your accounting department, you need a systematic way of figuring this out. This is not complicated.

You say you have a spreadsheet. As comb through the list of tasks, the central question is to identify the Level of Work. Add a column in your spreadsheet that identifies the Level of Work (LOW) for each task. Your Accounting Manager needs to self perform those tasks at S-III and delegate S-II and S-I tasks.

S-I – Clerical, transactional input from coded paperwork, proofing batch transactions for accuracy, printing reports and schedules. This would include A/P and A/R data entry, timesheet entry, including job cost transaction input for labor and materials. Matching paperwork from work orders and POs to invoices received from vendors. Collecting, sorting and filing required paperwork to support higher level decisions related to disbursements or billing activities. [Scope of task assignments range from (1) day to (1) week to (1) month with no task assignments longer than (3) months].

S-II – Coding paperwork (making decisions) for transactional input, coding job costs of materials and labor including split allocations according to formula or system criteria created by manager. Reconciliation of accounts to workpapers. Second level review of transaction input from S-I activities. Compilation activities of reports and schedules required for routine reports for accuracy, completeness according to a publishing schedule created by manager. [Scope of longest task assignments range from (3) months to (12) months].

S-III – Creation of systems for all accounting functions, including documentation of steps, checks and balances, reconciliation points, review steps, identification of thresholds, risk assessment, and operating parameters. Third level review (signature) of transaction schedules for execution of disbursements (cash), movement of cash and cash management. Forecasting and budgeting. Cross-functional work with departments and divisions to support the financial analysis required for operational decisions (bid profitability, bid qualifying, project budgets, work-in-process, milestone completions, payment apps, collections). [Scope of longest task assignment range from (12) to (24) months].

You can flesh these guidelines out to assist in identifying the Level of Work in each line of your spreadsheet. Once the Level of Work is defined, it is easy to determine what tasks the Accounting Manager must self-perform and what tasks can (should) be delegated to appropriate team members.

In Conflict with an Official Rule?

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“Why is culture important?” I asked.

“It’s the way things are,” Ryan explained. “It’s that unwritten set of rules that governs our behavior, that determines the way we work together.”

“And why is it important?” I repeated.

“Every company has a culture, whether they like or not. It’s an undercurrent, sometimes silent, sometimes outspoken.”

“And if there is an official rule that is in conflict with a cultural (unwritten) rule, which wins?”

“Culture always wins. For better or worse, culture always wins.”

Blame and Excuses

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“It’s like they fight all the time,” Sheldon explained. “Each manager thinks they know how to run the whole company, if I would just step out of the way.”

“What’s happening, explain the friction?” I asked.

“Once again, the project was late and when it was delivered to the client, it didn’t work. Pretty simple explanation. It’s the fix that’s complicated. When we only did one project at a time, everything seemed to work well. On time, on budget, never missed a beat. Then we got two projects, three. We now have seven projects in-house and they all have problems, missed deadlines, cost overruns and quality issues.”

“And?”

“The project manager is ripping his hair out. The response he is getting from all the other managers is a mix of blame and excuses,” Sheldon shrugged.

“What do they say?” I prompted.

“Want a list?” Sheldon chuckled.

  • The Sales Manager says he asked Engineering for timetable before he promised a delivery date.
  • The Engineering Manager says there were too many changes in the scope of work.
  • The Ops Manager says the timetable from Engineering was unrealistic.
  • The Accounting Manager says the budget didn’t allow for any profit.
  • The Marketing Manager says that if he had known the priority of the client, he would have put more people into the product rollout.

“So, who is right?” I smiled.

“That’s the problem. They are all right. Every word is true.”

Spinning Wheels

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From the Ask Tom mailbag –

Question:
In your Time Span workshop, you describe the friction between various departments, Ops-Sales-Customer Service-Accounting. You suggest this is a structural issue. In my company, we absolutely see this friction, but to me, it looks more like a personality conflict.

Response:
Most managerial issues look like a symptom, that’s why they are so difficult to resolve. The two most often cited problems (symptoms) are communication breakdowns and personality conflicts. You can have all the communication seminars you can afford, you can give everyone a personality test, the problems will remain.

The friction you describe between your departments is structural. Each department works from an internally focused agenda, with little consideration for other agendas in other departments. The exterior looks like a breakdown in communication. Not so.

Why is the agenda in each department internally focused? Simple. We, executive management, told them they had to be internally focused. We told each department they had to be efficient, profitable, no waste, no scrap, high utilization rates of internal resources, we told them they had to be internally focused.

In the heady days of growth, as these departments were emerging and developing, this internal focus was necessary, to gain those efficiencies, to make the output predictable. Absolutely normal. But now, that internal focus works against us. For the organization to move to the next level, those departments have to work together, support each other, cooperate, trade inside information, share planning, cross-train personnel.

You can spin your wheels with personality tests, but the fix is Integration. We have to integrate our systems and sub-systems together into a Whole System.

How Long Have You Been Working This Late?

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It was 6:30p when I stopped by Miguel’s office. “What’s up?” I asked.

Miguel picked his eyes up off the paper, holding his place on the schedule with a ballpoint pen. “Just going over tomorrow. It’s going to be another big day. Three special orders to get out the door.”

“Where is everyone, why are you still here?”

“Oh, we shut down at 4:30p. My crew is up with the chickens, tomorrow we start at 6:30a. I run a staggered shift. The first guys get the day started, then we’re full strength by 7:30a. The first wave is off by 3:30p, while the second wave picks up the pieces for the day.”

“Why are you still here?” I repeated.

“Well, there is just a bunch of little things that have to be done each day. Sort of out of control, huh? This won’t last forever. My schedule is getting better.”

“How long have you been working this late?”

“Gosh, ever since I became the supervisor, I guess. But it’s going to get better, soon.” Miguel looked optimistic.

I didn’t believe him.

Things Fall Apart

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“I don’t think you have an attitude problem. I don’t think you have clearly defined the accountability and the authority that goes along with that dotted line. That’s why dotted lines are so dangerous,” I said.

“So, what should I do? This Key Result Area is not a high priority, but the work still has to get done,” Megan explained.

“You are shooting yourself in the foot when you describe -it’s not a high priority-. If the work in this area is not done, what happens to its priority?” I asked.

Megan thought. “You’re right, the tasks will take about five hours a week, but if they are not completed, all hell breaks loose, other things begin to fall apart.”

“So, what should you do with that dotted line?” I pressed.

“Get rid of it, change its color, make it bold,” Megan retreated. “I guess I have to specifically define what I want, how much time it should take and what the result should be.”

“You guess?”