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| March 15 , 2005 | The
Newspaper of the NYSSCPA |
Vol.
8, No.5 |
Strive for Above-Average Results
By Don A. Kiamie, Westchester Chapter President
Mediocre People + Great Strategy = Mediocre Results
Average Performers + Consistent Execution = Excellent Results
I’d like to focus on the latter of these two equations, since I basically agree with the first statement. Both of these equations come from a pamphlet I recently received, Sticking to It: The Art of Adherence, by Lee J. Colan.
To me, the consistent execution of average performance can only lead to average results. But why should we set our goals to be average? An average goal-setting plan leads to average or below-average results.
In the accounting class I teach, I ask my students to write down their grade expectations for the course. Many times, I get the answer that since accounting is a required class, they would be happy if they received a C. This answer is frequently coupled with the response that the subject of accounting is hard. Very rarely do I get a statement from a student that he or she would like to earn an A in the class. I tell my students that to be happy with a C is to accept mediocrity. If we don’t have great expectations of ourselves, how can we ever achieve excellent results?
Let’s apply the latter equation to our profession. It might look something like this: Average CPAs + Consistent Execution = Excellent Results. I can’t agree with this statement. To me, Average CPAs + Consistent Execution = Average Results. Is this what we expect from our profession? Is this what we expect of ourselves? Is this what we expect from our coworkers and subordinates?
Many years ago, one of my coaches said that if you were an average player, the only way to improve your athletic performance was to compete with better-than-average athletes, because if you compete with another average performer, you are not going to aspire to a higher level but instead will conform to the level of your competition.
Why can’t
we strive to set goals that seek great expectations from ourselves,
our profession and our society?
Again, thank you for your continued support. I am honored and grateful
for the opportunity to be your chapter president.
Don A. Kiamie can be reached at 212-213-2112 or at donalbert@mindspring.com.
