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FIRM PRACTICE MANAGEMENT




         ‘Sometimes [exit interviews]                               If you’re hiring for a management position,
                                                                    what’s a good question to ask?
                                                                      Gage: I always like to go back to the arche-
         can give you glimpses into                                 types. You could ask a question such as, “When
                                                                    faced with a difficult situation, what do you do?”
         the automatic things that                                  Do you find yourself relating to people and what
                                                                    they’re going through and trying to appreci-
                                                                    ate their struggles and stresses? Or do you find
         you never thought about                                    yourself leaning more toward the procedures and
                                                                    policies? Or do you see it more as about producing
                                                                    results? Sometimes managers will start tipping
         but are still true.’                                       their hat to one of those and begin the conversa-
                                                                    tion around which environment they’re more
                                                                    amenable to.
                                                                      Then you can ask, “How do you go about
         Guy Gage, on how firms can determine their organizational culture  supporting your people when you see them stressed
                                                                    and in an overload moment?” A lot of times
                                                                    if they’re focused on harmony, they’ll say that
                                                                    they will take work back, or they’ll reassign it, or
                                                                    distribute it differently, or change deadlines and
         Culture and change                                         timelines for the sake of the staff person. Everyone
                                                                    has a primary motive or driver that precipitates
                                                                    certain kinds of behavior, even though that behavior
         Guy Gage, founder of consulting firm PartnersCoach, likens an   may look similar in different archetypes.
         organization’s culture to its immune system: One of its key roles, he said,
         is to reject what’s foreign and different. That can help an organization be   What advice would you give firms about hiring in
         more cohesive, but it can also act as a barrier to positive change.   a tight market?
           “What can happen in firms with strong cultures is that whenever they   Gage: There are times when you just need
         try to expand or diversify or somehow adopt a way of being that is outside   someone to fill a slot. The important thing is to
         the boundaries of their norms, they get a lot of pushback,” he said.   know who you’re hiring. You might hire someone
           In fact, culture can be a reason why firms struggle to “become 21st-  who isn’t an ideal candidate but who can help you
         century firms” in terms of introducing new technology, moving toward   in a pinch. What do you need to build around
         advisory and consulting, or embracing diversity and inclusion, Gage said.   that person to hire them? If you hire someone
         Many firms resist change “primarily because their cultural norms don’t   who’s more relational and harmonious, but
         permit it,” he said. “And so consequently, it’s a longer process to adapt and   they’re remote, you might connect with them on
         adjust.”                                                   a regular basis, preferably daily, perhaps as a five-
           Leadership, Gage said, is crucial to getting staff to accept change. “In the   minute check-in to start their day. That’s going
         end, the norms and practices have got to be flexible enough to account   to matter more to them than to someone who’s
         for something new,” he observed. “Leaders are the ones who declare this   more driven and achievement-oriented. For that
         foreign approach, this thing that is outside our boundaries, as ‘friendly,’ and   type of person, that daily five-minute check-in is
         as something we want to bring in.”                         going to be seen as an intrusion and then as an
           But change must still be aligned with an organization’s culture, he said.   interruption.
         “Ideally, what you want to do is develop a vision that’s consistent with   Even though the candidate may not be ideal
         who you are as a firm, but then institute strategies and approaches that   for you, you need to change your support and your
         work with your cultural norms,” Gage noted. For example, in a firm where   interaction with them so that they can thrive as best
         harmony is prized and staff are accustomed to giving input, change needs   they possibly can. Who knows? They may come
         to happen on a timeline that accommodates those inputs. In such an   around, and you may expand your capabilities in
         organization, he said, leadership should not impose change from the top   terms of managing people.   ■
         down, or staff will feel that norms have been violated.
           Change is not “just a matter of where you’re going” but is also about   This article was adapted from the JofA podcast episodes
         “how you’re getting there,” Gage concluded. “The more aligned you are   “What Type of Culture Does Your Firm Have?” (tinyurl.
         with your culture, the quicker you’re going to get there.”   com/ya77cm97) and “Hiring for Culture: How to Find
                                                                    the Best Staff for Your Firm” (tinyurl.com/3pp2dh5b).

         26    |   Journal of Accountancy                                                          January 2022
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