At the commencement ceremony on Saturday, one of the students gave a “speech” – and I use speech loosely because she used stop motion whiteboard animation – to her fellow classmates. She had never met the majority of her classmates before Saturday, yet she spoke to the one thing that united them – the desire for a different kind of learning experience. As each graduate accepted their diploma, the principal shared that graduate’s “reason” for choosing MVHS, such as the desire to graduate early, the ability to take college classes while still in high school which may not have been available to them otherwise, attending mission trips throughout the school year, learning at their own pace or via their preferred method, and for health reasons.

All of these students learned outside of a “traditional” classroom and much of it went beyond taking classes and an exam to demonstrate knowledge learned. Gaining knowledge or new information – sometimes called training – is definitely a key aspect of learning, but there is so much more! As we help firms develop their learning plans, we find that they are often stuck in a CPE/training rut. We definitely deliver training and issue CPE, so we understand its value and importance – whether delivered in-firm, web-based, self-study, or conferences. However, learning encompasses more than just CPE or training.

Consider expanding your firm’s definition of learning to include the following three elements:

1. Training – training is still a viable way to impart knowledge and develop skills. Training isn’t going away, but the methods in which people receive the training are changing. While in-person training is still the most preferred method, in a survey cited in the AICPA’s Evolution of CPA Learning white paper, 48% of learners surveyed predicted that they would use online mediums in the future. Often firms base their learning plans on so many CPE hours and dollars budgeted per person and/or level. This spending limit can limit your team members’ ability to grow and apply what they learned in training. And, some team members are kinesthetic learners, which means they learn by doing, so traditional training which usually teaches concepts in writing or through the spoken word isn’t always the best option for them.
2. Experiential learning – this type of learning includes a variety of opportunities for the individual to learn by “experiencing” it and applying new knowledge or skills they learned. Some examples include shadowing prospect or referral meetings, leading portions of client engagements while the client relationship and/or engagement manager shadows, or teaching others what they learned. We incorporate experiential learning into our training courses through role playing during the training, undertaking practical application exercises and asking each participant to make one commitment to produce a specific result from that they learned so they can practice and apply it. Experiential learning takes more time to plan and identify opportunities, but your team members will benefit greatly and the firm will see the ROI in increased engagement and often faster skills building in your team members (which results in increased productivity and responsibility of those team members, too).
3. Coaching – coaching provides learners feedback about their progress and developmental areas from firm leaders and allows them to ask for specific advice or assistance. This, too, requires an investment of time and the courage and willingness for all parties to talk straight about progress – or a lack thereof – so that learners are challenged. The best coaches are those who are willing to be a “Dutch Uncle” and tell the truth about a team member’s performance while doing so with genuine care and commitment for the individual to succeed.

Your learning plans will be more successful when you incorporate ALL three learning elements AND map them to the competencies your firm is committed to develop. The competencies then need to have specific expectations for performance, skills, and experience by level defined. This way each individual (along with their career advisor or coach) can create individual learning plans that match the firm’s expectations with the individual’s career goals, learning style and preferences, and timeframe.

You will differentiate your firm and attract a team of vibrant, life-long learners when you appeal to – and provide – one-size-fits-one learning experiences for each team member. What is your firm doing to provide a different learning experience?

Warmly,

Tamera

To begin with, the proposed law relates to the concept of nexus. Nexus describes the connections a retailer has with a given state. In the sales tax realm, once those connections reach a critical mass, nexus is established. An out-of-state vendor who establishes nexus in a given state is transformed into a sales tax collector for that state.

Since nexus is the trigger for additional compliance pain and suffering, retailers tend to be keenly aware of how to avoid conceding nexus. Based on current law’s affection for “physical presence,” internet-based retailers have been able to avoid traditional nexus-building connections with ease. Their ability to avoid the obligation to collect may change under the proposed law.

The Marketplace Fairness Act will require sales tax collection by vendors who have historically avoided a collection obligation by relying on “physical presence” standards. The proposed Act defines a deceptively simple requirement: many sales made across state lines will be subject to sales tax collection at the location of the customer regardless of traditional nexus cues. Put another way: businesses that meet the proposed law’s criteria will be required to collect sales tax on all sales made where due.

One crucial element of the new law is the designation and definition of sales made across state lines. A new term has been established: ”remote sales.” Since the law establishes a floor (exempting small vendors from compliance), understanding which sales create the obligation and which sales don’t is an important element. The element of “remote sales” is the cornerstone of the proposed law’s applicability.

The proposed law divides your company’s sales into two categories – remote sales and all other sales. Once your company reaches $1,000,000 in annual remote sales, the obligation to collect in all sales tax states is triggered. Sales that are not remote sales do not count towards the million dollar collection threshold.

Remote sales are those where no sales tax is collected because your company lacks nexus under current nexus principles but do not include sales made to re-sellers or to other non-taxable entities. Remote sales also include those where sales tax is not calculated solely due to the lack of an obligation to collect. Finally, the tally of remote sales is not dependent on the underlying taxability of the items sold.

The takeaway? Determining the amount of remote sales for purposes of the proposed law will be an important first step for any vendor intending to comply.

If you have questions about the Marketplace Fairness Act or its implications to your business or to your clients’ businesses, please post a comment or contact me directly at shane.ratigan@avalara.com.

We all want to be known as being selfless and generous to a fault. No one, including me, wants to admit to having a selfish interest in their relationships with others. But because we don’t admit the possibility that our needs and desires may be driving our behavior and thoughts, we allow ourselves to withhold or manipulate in an effort to get what we need.

When we teach conflict management (find our e-book and self-study course at www.convergencelearning.com, we discuss the importance of getting in touch with your selfish interests. When you do, you can identify what you feel is “under attack” by the other party with whom you are upset, disappointed, angry or hurt.That way, you can begin to unhook yourself from the upset and explore potential solutions to get what you need AND what the other party needs, too.

My partner Tamera Loerzel shared in her Another Possible View blog that we usually operate and communicate only from our interpretation of the situation. When we stop to identify our view and self-interest, we can disclose both to the other party so that they can disclose theirs. Because being selfish is considered un-cool, most of us aren’t able to enter into an honest conversation about our needs and allow others to express their needs to us in a safe and non-judging way.

At work, our selfish interests usually lie in one of four categories (or a combination of these):

• We want to make more money, and we certainly don’t want to make less
• We want to have more time and more control over our time, and we certainly don’t want to have less time or less control over how we spend our time
• We want to look good, be held in high esteem by others, to be thought well of and promoted as “good” at what we do, and we certainly don’t want to look bad
• We want to feel good, with less stress, strife, upset and commotion, certainly not more

I encourage you to consider that we all have needs and wants that drive us, and if you understand yours, you can express them, and possibly have them met. As my mother would say, “If you don’t ask, you won’t get.”

Please don’t hear this as saying we should always put our needs first. Sometimes, it’s freeing to acknowledge that you have some self-interest at stake but that your needs are less important than the needs of another or the needs of your team as a whole. If you’re honest, you can admit your desires and then put them aside willingly, instead of begrudgingly. You may be able to acknowledge your upset with the situation and release the bitterness of your self-sacrifice when you recognize what you are sacrificing.

Being un-selfish enough to admit you have needs, collaborating with others to get your needs met when they can be and subordinating them for the good of the whole when they can’t be takes courage and vulnerability found in true leaders. Are you brave enough to admit your needs to yourself and others? Share your thoughts by posting a reply!

Gratefully,

 
www.convergencecoaching.com

This popular blog was updated and re-posted today because of its relevance to our many readers and its impact on teamwork and unity within firms – something so many will focus on in their spring and summer retreats.

ATI has qualified for Accounting Technology magazine’s “VAR 100” for the last eight years, has been recognized by Accounting Today as a “Technology Pacesetter” for the last nine years and was recently voted as one of the 20 Best Places to Work by the San Fernando Valley Business Journal.

Bob is also a frequent speaker for the California Society of CPA’s and college universities on a variety of technology topics with a current focus on “Computing in the Cloud.”

Members of our team have had the privilege of working with Bob for over 20 years and we jumped at the opportunity to share Bob’s approach to leading his teams and developing leadership in others.

ConvergenceCoaching: Whose leadership style do you most admire and why?
BG: Legendary basketball coach and player John Wooden because he was a master motivator who led by example and demonstrated a high level of integrity and genuine humility. I also admire his ability to be focused and disciplined. He also managed to make family, friends and faith priorities in his life while serving as an inspiring leader.

ConvergenceCoaching: What do you think the single most important leadership attribute or characteristic is and why?
BG:  I struggle holding this to one single characteristic.  Perhaps the best way to say it is that character is most important and the broad definition of character encompasses integrity, honor, respect, patience, generosity and humility.  Within this set of defining characteristics, humility is crucial. There is no “I’ in leader. Leaders must set self aside if they are to lead for success or for the greater good.

John Maxwell said it best – “Leaders cannot rise above the limitations of their character.”

ConvergenceCoaching: What do you look for in young up-and-coming leaders?
BG:  The things that I look for in up-and-coming leaders include:

• Passion for what they do.
• Desire to take ownership of tasks and projects and effectively delegate and enlist help to successfully complete a given task or project.
• Humility.
• Ability to listen.
• How they respond to adversity – do they stand firm in their character or will they compromise?
• Willingness to serve irrespective of the task. For example, our best young leaders are quick to assume responsibility for difficult and/or less desirable tasks.
• Strong work ethic.

ConvergenceCoaching:How do you develop leadership in others?
BG:  I follow my 5 Es of Leadership:

• Encourage – This really goes without saying.  Who doesn’t enjoy some encouragement when they are trying to reach a goal or objective? I don’t believe there is a leader that has not received a few encouraging words along their road to becoming a successful leader.
• Educate – Investment in future leaders is key. Coaching, mentoring and supporting instruction in soft skills is very important to me and my firm. Character is a choice, talent is a gift, leadership is taught.
• Empower – Future leaders must be empowered to lead at various levels as they mature into practice or firm leaders.  The leader switch isn’t something we wake up and turn on one day.  Leadership skills are honed and sharpened over time.  Like many of us experienced as children, our privileges and ability to make choices on our own were limited.  Over time, as we proved ourselves responsible, our scope of personal responsibility and authority was widened.  
• Engage – Never miss an opportunity to ask how someone is doing, if they need help or just offer an ear to listen and lend encouragement.  Keep the door open for both formal and informal communication.
• Excite – Passion is infectious.  Your personal leadership passion will transcend to future or younger leaders.
  

ConvergenceCoaching:What advice do you have for those looking to step into a leadership position in their firms or businesses?
BG: My advice would be to:

• Look for opportunities to demonstrate ownership and to delegate to others to gain support without abdicating responsibility.  
• See challenges as opportunities.
• Remain humble and always keep in mind that leadership is not about popularity.
• Serve the needy, undesirable or unwanted.
• Never compromise you character or integrity.
• Study what has made other great leaders successful.
• Be patient.

ConvergenceCoaching:What three words best describe your leadership style?

BG:

• Inductive– Let’s make sure we have considered all key people and factors.
• Principled – There are moral boundaries we cannot ignore or violate.
• Purposeful – Before we set out on a task or project, let’s make sure we know and agree on the ultimate outcome or objective.

In considering Bob’s answers to our questions, we are thoroughly impressed that his leadership philosophy is so well-defined and specific. Many people have a general leadership approach in their minds but few have taken it to the level of outlining their philosophy as Bob has done with his 5 Es. He has inspired me to draft a leadership philosophy of my own.  If you haven’t already documented yours, I hope that he has inspired you to document your own personal approach to leadership and leadership development. We would love to hear your thoughts and are also curious to hear what else may have been sparked for you as a result of this interview. Please comment below and feel free to post any additional questions that you have for Bob. 

Lastly, if I had to describe my impression of Bob as a leader – I would say “Confident.” He communicates his ideas in such a self-assured manner and this kind of confidence, balanced by humility, drives others to want to follow him.

Best Regards,

Michelle Baca
www.convergencecoaching.com

The fear or the dislike of change, or the unwillingness to engage in the process of change seems to fall into one of (or perhaps a combination of) the following three categories:

1. I don’t get it
2. I don’t have the skills
3. I don’t want to

I don’t get it. For those who are able to see the need for strategic planning, business development, eating healthy, financial discipline, goal setting, people development, or succession planning (to name just a few of the difficult challenges out there), it’s hard to believe that others simply don’t “get it.”  But that is the place to begin, with the business case, the logical, often financial-driven analysis to explain “why” the change is necessary, what will likely happen if we stay on the current course, the costs and benefits, etc.  Often this explanation process must appeal to shared values such as our genuine concern for the well being of our clients and people.  In any event, as you lead through change, don’t skip this important step and assume that all of the people on your team “get it.”

I don’t have the skills. Once the majority of the team understands the reasons driving the need for change, the next thing you’ll hear is something like, “Now I get why people development is important to the long-term sustainability of our company, but I simply don’t know what to do or how to do it.  I need some skills.”  Before turning to skill development, of first importance is for everyone on the team to understand their strengths and weaknesses.  While improving and getting better in our areas of weakness is possible and in some cases necessary, it is better to deploy people in roles that drive them to their “highest and best use” or most utilize their God-given strengths and talents.  Start by assigning roles which play off people’s strengths, but also include appropriate skill training.  I say “appropriate” because some skills can’t be significantly improved by reading the owner’s manual; you have to actually fly the plane!  Identify someone on the team who has skills you’d like to get better at, whether business development, client service, or people development.  Ask if you can come along to observe them in action, then ask for a small role in the next meeting, and finally ask to “fly” while they observe and support you as co-pilot. Ask for training; insist on it!  As team leaders, don’t hold back in providing it.  It is imperative.

I don’t want to. As I continue to study and think and write about adopting the change required to grow and learn and get better in life, I keep getting “stuck” on this last point.  Attitude and education are important. But even if I totally “get” why change is good and necessary, and even if I obtain “new skills” needed to implement the change, none of that matters if I simply don’t want to do it.

In an earlier blog addressing the “I don’t want to” factor, I’ve pointed to the importance of recognizing that a better life requires that a cost be paid:  we must be willing to “die” to our old ways.  This is not easy or pain-free, but necessary.  I’ve also pointed to the importance of being vulnerable, to admitting your fears around change and asking for help from others.   

Today I encourage you to recognize that your current way of living and working is deeply engrained and that change will take time.  In his book Mojo aimed at helping successful leaders achieve positive, lasting change in behavior, executive coach Marshall Goldsmith observes that,

“After living with their dysfunctional behavior for so many years (a sunk cost if ever there was one), people become invested in defending their dysfunctions rather than changing them.”

Change is a journey that starts with one step.  Change is hard and is filled with adversity.  It’s not a matter of “if” you will fail and fall short, but when.  Change requires all the attention and energy you can muster. So don’t put your energy into deepening your resistance, into explaining why the new way won’t work, or into defending your old behaviors.  Instead, put your energy into getting started and into starting over.

Change starts with understanding “why” and improving necessary skills. But change is not achieved with study and thought and blog writing; it is achieved only with action.

We will continue to help our clients to learn and grow and succeed at life by addressing the hard but rewarding work of change. If you have any ideas or experiences around getting “unstuck” and getting started in the change process, please post them so others can benefit.

Best regards,

Jack

I often hear from firm leaders that the willingness to see something through to the end – no matter the effort — is missing in our younger generation.  I don’t think our younger people are lacking commitment.  Instead, they struggle because the end isn’t clearly defined.  For example, when we explain that we’re practicing each of these words until you can spell every one of them without a mistake or when I understand that I will worry about and love my children until I die —our expectations are set and then you settle into the effort.  In work, examples include defining that the end of a project is the tax return is accurate and delivered to the client by the date we committed or we’re acting as the clients’ controller until they hire and train a new one.  When the end – the deliverable or the result – is defined and we talk about it (not assuming everyone knows or defines it the same way!), it becomes easier to commit to the long haul.

Sometimes, I see leaders, too, who are unwilling to practice open-ended effort.  They say they’re committed to work through changes in their firm but when it becomes uncomfortable or they lose sight of what the end looks like, they look for ways to take short cuts, drop anchor or throw in the towel mid-stream.  Open-ended effort requires endurance and long-term commitment to realize the benefits of the change, whether it’s creating an engaging culture and developing your rising stars, working through retirement transitions or integrating teams through a merger. 

Just as in yoga, we need to remember to breathe as we work through change. We also
need to enlist support – from a guide, fellow partners, family members and many others. Sometimes the support is simply someone to help remind us about what we saw possible in the first place – someone to remind us of the benefits and results we expect to produce that make the effort worthwhile and to share all the good things we experience along the way. It’s normal to forget and want to quit.  Instead, take a breath, ask for support, and remember the bright future you envisioned that had you embark on the journey in the first place.

“Losers
quit when they’re tired. Winners quit when they’ve won.” – Unknown

Where in your life or work can you recommit to practice open-ended effort? What kind of support do you need to enlist or where can you support others? 

Warmly,

Tamera 

P.S. Happy Mother’s Day to all the moms who have engaged in the most rewarding
open-ended effort on the planet!

First, stop and breathe.  Take a moment to regroup and get specific about exactly what is changing or what you’re overwhelmed by – often it’s not as big as you think it is. Try not to let your thoughts escalate into the worst case scenario and cloud your vision about where you are and what you can do to make a difference today. You may not be able to end world hunger, but you can create a grocery list for your own family or donate to the local food pantry. Simplify and prioritize.  If you have ten things that you feel must be done, write them down.  Choose which ones must be done now and do them first.  You may discover that some can be delegated, others can be delayed, and some can probably be eliminated.

Create rest breaks for the mind as well as the body.  I was recently introduced to Restorative Yoga which has helped me to rest both the mind and body simultaneously.  Find something that works for you.  It may mean pulling away from the detailed and focused mental activity at work and creating time for relaxed reading, meditation, or a mid-day walk.  You will notice that when you return to work, that you are more productive and feel more energetic.

Focus on the positive.  In the midst of all of the changes taking place, identify the good that comes out of it.  For example, what did you learn about your support system following a crisis?  What did you discover about yourself that you didn’t know before?  How can you keep these new-found strengths and make them permanent in your everyday life?  Visualize a positive result during a time of change or when working through a problem. Practice gratitude.  Take time to thank others who have helped you along the way.  Thank your higher power for life, health, love and the support of family, friends, and coworkers.  Acknowledge yourself for reaching out, following through, and creating positive results while navigating change.

We often hear it said that with all of life’s complexities, the one thing that we can always count on is CHANGE.  How have you learned to embrace change and use it to continue to grow and achieve what you want out of life?

With Warm Regards,

Sylvia

The reasons you may avoid saying no vary and include:

• Not wanting to disappoint someone
• Not feeling it’s your “place” to say no
• Your “people-pleasing” nature makes “yes” the main word in your vocabulary
• The request being asked probably does fall under your role or job responsibilities
• You don’t trust others to do the work with the quality or in the manner that you would complete the task
• You worry your value will diminish if someone else excels at what you turned away
• And more!

The challenge is that when you don’t say no, you often end up disappointing someone by dropping balls or turning things around more slowly than expected or you kill yourself getting it all done and create unrealistic expectations that are then perpetuated.  And, when you hold onto work that others could do, you aren’t training and developing other members of your team.  Now, I’m not suggesting you begin to say no to everything that comes your way or not be responsible for the things you own. However, when you are clear about your role and responsibilities, have written and shared goals and communicate your priorities and commitments to your supervisor, team members and other key stakeholders, it becomes easier to say no, or at least no with some options. These structural elements are crucial and need to be in place so that you have agreement about your priorities and deadlines so when new (planned or unexpected) events, tasks, projects, or clients come to you, you can determine where the new requests fit. 

You may not say no because you feel like it falls under your purview. It may, and it may be unrealistic to accomplish, too. Our job as leaders is to communicate any conflicts or potential impacts we see when accepting a request.  You can also negotiate other alternatives or timing, explaining the impact of saying yes to that request.

There are several “magical phrases” you can use that will give you more power and confidence in saying no while being collaborative and solutions-oriented at the same time.  Usually, when we want to say no, it’s not “no period.”  It’s no with some options. Consider these possible phrases the next time you feel like the answer should be no:

• Yes, I can commit to this but I can’t deliver it until ALTERNATIVE DATE.  Will that work for you?
• I would really like to commit to this, but before I do, I have to check WHATEVER and I’ll let you know what I can commit to BY WHEN
• If I commit to this, ANOTHER PRIORITY will need to be delayed and THIS will be the impact
• If I commit to this, ANOTHER PRIORITY will need to be moved to OTHER PERSON.  Are you okay with that shift?
• No, I cannot commit to this at this time.  Perhaps we could ask OTHER PERSON if they can take it on?
•  No, I cannot commit to this at this time.  Is it possible we could defer this until NEXT QUARTER OR OTHER TIMING?

It is also important when saying “yes” to an assignment that you are clear on the expectation by understanding WHAT you are committing to deliver (specifics of deliverable or performance), BY WHENyou need to deliver it and the RESOURCES YOU THINK YOU’LL NEED to do so (hours, dollars, materials, people, etc.).

Saying no becomes easier when you have appropriate organizational elements in place and once you do, you will find it natural to negotiate requests outside your agreed upon priorities. What steps can you take to empower yourself and manage and communicate expectations with others, ultimately producing greater results? Please post ideas for gaining agreement on your role and priorities or communication strategies to manage conflicts when they arise.  We’d love to hear from you!

Warmly,

Tamera

www.convergencecoaching.com

P.S. If you’d like to explore these ideas more, attend Jennifer Wilson’s session, Managing Scope: The Art of Saying No, at the Association for Accounting Marketing Summit in Las Vegas June 9-12.

With the spring tax filing season successfully behind us, we have an opportunity to start fresh and focus our energies on renewing our body, mind, and spirit for the important tasks that lie ahead.

The concept of renewal is not only a religious or spiritual idea, but also an organic one, born out of nature.  Spring is the ultimate teacher on renewal, and we have the privilege of learning from it each year.  With the unfurling of new leaves, the emergence of the tulips, daffodils, and green grass, and the return of warmer weather, our spirits are lifted and it’s easier to imagine all of the wonderful possibilities that lie ahead.

So, what wonderful possibilities lie ahead for you?  Consider these post-busy season renewal activities to help you recharge your batteries, rev up your motivation engine, and heal any emotional “injuries” you’ve incurred in the “battle” of busy season so that you can see and seize the possibilities in your future:

• Get some rest – really!  Take a few days off and really rest.  Sleep in, take naps, schedule a massage, and take a genuine break from e-mail and “always available technology,” like your smart phone.  Consider taking a “no day” where you say no to everything and stay home and do nothing but rest.  Obviously, this takes planning and ensuring that your responsibilities at work and home are covered, but real rest will help you recharge and will do wonders for your outlook and sense of well-being.
• Imagine all of the fun you’re going to have in the coming months (and then start having it). On the personal side, it may be golf, swimming, tennis, gardening, biking, or a family vacation; the list of possible fun activities is endless.  I look forward to building and tending my flower gardens (I’m sure this will be my best flower year ever!), hanging out more with my children once they’re out of school, and outdoor running.  What is your list of personal fun plans?  Football hero Tony Dorsett said, “to succeed you need to find something to hold on to, something to motivate you, something to inspire you.”  Imagining (and then doing) your list of fun things can help motivate, inspire, and renew you so that you can refocus your energies and come back to your work stronger and more apt to succeed.
• Contemplate your disappointments and upsets and then get over them.  Forgive yourself for any “less than” performance you’ve had recently and ask forgiveness of anyone who may have been impacted by your mistakes, grouchy behavior, or other misdeeds.  Let go of grudges and jump on those important “clean up” conversations that need to be had.  Approach those who disappointed you with honest, collaborative conflict conversations (access our online Managing Difficult Conversations course or e-book at www.convergencelearning.com for a proven strategy) and then forgive them so you can move on, too.  “Forgiveness is the key to action and freedom,” according to Hannah Arendt.  You’re paying an emotional (and unnecessary) price for nursing your wounds and will be shocked by how much more energy you’ll have when you resolve them.

When you’ve rested, played (or planned for play), and forgiven, you’ll be ready to generate your list of exciting professional possibilities.  Consider activities such as reorganizing your office, training your team in order to delegate more, re-engaging socially with your partners, reconnecting with clients, taking a course, or realizing growth through an increase in networking, referral marketing, and other business development activities.

Spring and summer are the seasons of proactivity in the accounting profession – the perfect time develop and implement new strategies for success.  Whatever your proactive possibilities may be, write them down and establish by-when dates for each to ensure that you are able to enthusiastically make hay while the sun shines.

So, what are your immediate plans after busy season?  What do you do to recharge and renew?  What professional activities do you envision for this spring and summer?  Please share your ideas for fun and proactivity so that others can benefit!

Gratefully,

This popular post-April 15 blog was updated and re-posted today because of its relevance to our many readers.  Congratulations on the close of traditional busy season!