4
COMMUNICATING IN THE WORKPLACE

Communication is such a large part of your workday as a management accountant that you may not notice the many ways and how many times during the day you communicate. You stop a colleague in the hall to ask about the status of a project. You e-mail the draft of a report to a company manager in another city to review. The CFO asks you to join a meeting on developing a social media policy for the company. Throughout the day, you communicate with people inside and sometimes outside of your organisation. But that is just the beginning.

This chapter expands upon the list of the different forms of communication in chapter 3 and offers suggestions about how management accountants can communicate more effectively in the workplace.

FACE-TO-FACE COMMUNICATION

In today’s world, people are increasingly using technology as a substitute for personal communication. More time is spent on e-mails, texting, web postings and social networks and less on conversing in person. ‘We live in a technological universe in which we are always communicating,’ says a New York Times article. ‘And yet we have sacrificed conversation for mere connection.’¹

As methods of communication proliferate, more people are gravitating towards impersonal methods of contact. According to the Pew Research Center’s Internet & American Life Project, some 83% of American adults own cell phones, and almost three-quarters of them (73%) send and receive text messages.² The Center asked those text users in a survey how they prefer to be contacted on their cell phone. The response: 31% said they preferred texts to talking on the phone, while 53% said they preferred a phone call to a text message. Heavy text users are much more likely to prefer texting to talking. Perhaps not surprisingly, the survey found that young adults are the most avid text users by a wide margin.

The rise of texting concerns some communication experts. They believe people should have the ability to text and talk—and to know when to use each skill. Face-to-face communication and the ability to engage in direct conversations are essential to success in personal relationships and the workplace.³ Furthermore, conversational skills are crucial in meeting people at networking events and other venues, developing relationships and building a network of colleagues, friends, advisers and mentors.

Don’t neglect the development of your conversational skills. It may seem more convenient to send an e-mail or leave a voicemail for someone, but don’t forget the benefit of face-to-face conversations. You may recall from the previous chapter that nonverbal and metacommunication can reveal a person’s true feelings behind their words. You will miss these clues unless you have a face-to-face conversation. When communicating face-to-face in a business setting, try to remember the tips presented in the following list:

• Be clear in expressing yourself. If your conversation is muddled or confusing, your listeners will stop paying attention, and they may question whether you have the ability to think clearly and communicate effectively.

• Be concise. In conversing, as in writing, use the fewest amount of words necessary to communicate. Your listeners will appreciate your ability to get to the point.

• Listen. Don’t dominate the conversation, as some people tend to do. Listen to the other person, and make an effort to understand them. (See the discussion of listening in chapter 3.)

• Show confidence. Show self-confidence through your body language, eye contact and tone of voice.

• Engage people. People will warm to you if you are engaging, friendly and attentive.

• Be sincere. Build trust with your listeners. Show that you are sincere, genuine, and caring.

• Think first. Don’t blurt out something you wish you could take back later. Pause for a moment to think before you respond.

• Know how to network. If you are attending a networking event, think about whom you want to meet, how to get introduced (such as through a mutual friend attending the event), what to say when meeting someone for the first time, and how to arrange for future conversations with people you want to follow up with.

• Speak up. If you have an issue with your boss, a problem with a co-worker or a concern about a colleague, say what’s on your mind, and listen to what they have to say. The conversation could be difficult, and perhaps awkward, but you can clear the air, prevent misunderstandings and maintain good relationships.

TEAM COMMUNICATION

Communicating with and leading a team are common challenges in business. From your school days to your current stage in your career, you probably have worked previously on a team, with varying degrees of success. You may have joined a team that worked on a specific project and then disbanded and other teams that worked on multiple projects together. Perhaps you have already been the leader of a team. What your experience may have taught you is that a team’s success depends on strong communication amongst team members and between the team and others in the organisation. The better the communication, the better the team.

Two factors that will help drive improved team communication are a shared vision and shared sense of responsibility. First, the team should share a vision and know how to achieve that vision. For example, a team may be asked to suggest ideas for research projects to develop new product lines. This fits into the company’s larger purpose of investing in research and development that will result in product innovations, generate new sales and increase market share. The vision is product innovation; research projects are a means to realise that vision. Team members should agree on how they will contribute and help one another. If team members feel that responsibility is equally shared and everyone is contributing, they will be able to work together towards a common goal.

Here are some other suggestions for maintaining communication amongst team members:

• Be transparent. Team members must be open and honest in their communications with one another. Transparency is built on trust. The leader should take the initiative in developing strong relationships with each member of the team and encourage team members to do likewise. When team members understand one another and appreciate what each member of the team has to offer, they will feel more comfortable working together.

• Show appreciation. The team leader should show appreciation for the accomplishments of individual members. But the leader should know when praise is truly deserved—routine praise might not mean much. Conversely, withholding praise may make team members feel they are not appreciated or even not deserving of praise. Judicious use of praise can do much to inspire and motivate people.

• Provide criticism privately. By providing constructive criticism, a team leader can help a team member to realise their mistakes and how to correct them. But this criticism should be given in private, not in front of other members of the team. Every member of the team, including the leader, should be prepared to listen to, and act upon, constructive criticism.

• Have a process to resolve conflicts. The team should agree on a process for resolving the conflicts that inevitably will arise. This includes acknowledging the conflict (rather than allowing it to fester), discussing how it is hindering the team from achieving its goal, and having team members give their point of view about the issue that is causing the conflict, as well as their reasoning to support their viewpoint. Once the views of individual members are clear, the team can decide how to resolve the conflict. Not everyone may be happy with the solution, and the leader may need to talk to them and let them air their differences. Then, the leader can try to persuade them to set their differences aside in the interests of the team. This may not be easy, but the team must move on.

• Share praise. If management praises the leader for the team’s progress towards achieving a goal, the leader should share that praise with team members. The leader may have been praised, but success would not have been possible without the efforts of the entire team.

• Recognise that good ideas can come from anyone. Anyone, from the most junior to the most senior member of the team, can come up with ideas to help the team accomplish its goal. And that means the team leader and members must be receptive to ideas regardless of who suggests them. Otherwise, important ideas could be ignored.

You may find that as a team, you are called upon to make a presentation or write a report upon completion of a project. The specifics of writing a report and making a presentation will be discussed in chapters 5-8. However, if you will be completing these tasks as a team, you may want to keep in mind these few additional considerations:

• Prepare as a team, not as individuals. The team should agree on the content, structure and organisation of the presentation. It should decide which team members will create and present the sections of the presentation within the overall framework. This process will help to ensure a structured, organised and seamless presentation. Otherwise, if team members worked on their presentations independently, the result could be a patchwork of individual presentations that do not fit well together.

• Plan delivery of the presentation. The team should agree on who will introduce the presentation and preview the speakers and their topics, the sequence of speakers, what speakers will say in transitioning to the next speaker, and how the final speaker will conclude the presentation.

• Rehearse. As with any presentation, the team will need to practise several times until it is comfortable delivering the presentation. It may ask observers to evaluate the presentation.

MEETINGS

As a management accountant, you will attend and host many meetings throughout your career. Meetings can be time consuming. But if they produce results, the time was well spent. So if you’re organising a meeting, how can you ensure that you and the other participants will get the most value from it? The following list offers some tips on what to do before, during and after hosting a successful meeting:

• Have a purpose. Do you want advice or a decision from meeting participants? Help in framing a problem and defining a solution? Be clear in your own mind about your purpose, and then you can decide whether a meeting is the best way to accomplish your goal.

• Consider alternatives. Do you have to meet? Maybe you could accomplish your goal more easily and efficiently by communicating with others by phone, e-mail, a memo or letter, or speaking to them individually. If you simply want to provide information, a meeting may not be necessary. Instead, you could send a memo or report to those who would have attended. If you need a consensus on a course of action, then a meeting may be necessary.

• Choose appropriate attendees. Who really needs to attend the meeting? How can they contribute? Some participants may have special expertise in the topic under discussion. Others may be enablers, such as senior managers who have the power to move ideas forward. Some with excellent analytical skills may help to crystallise thinking about a question or issue.

• Preview. A day or two before the meeting, inform the participants of its purpose, the agenda, who is responsible for presenting items on the agenda, the time allotted for discussion of each agenda item, and the expected outcome. To encourage participation, consider giving every participant an assignment, for example, several participants might collaborate on addressing a topic, and select someone to do the presentation. Ask the participants to prepare for the meeting, for example, by reading background material you provide or offering topical suggestions.

• Pick the venue. Check the meeting room to make sure it is clean, comfortable and conducive to a meeting. Arrange for food and refreshments as appropriate, eg, if the meeting is expected to run several hours or during lunch.

• Keep a record. Arrange for someone to take notes at the meeting. Have them prepare a summary of key points discussed and follow-up responsibilities. Use this information to prepare a meeting report for participants and other interested parties.

• Start on time. Start on time regardless of whether everyone is present. If someone arrives late, you can tell them what they missed after the meeting is over. If someone cannot attend but should, let them know that decisions may be made without them. Then, they can decide whether it’s more important to them to attend the meeting or attend to something else. Incidentally, if you consistently start on time, participants will know that they won’t waste time waiting for the meeting to start, and they are more likely to show up on time.

• Stay focused. At the start of the meeting, briefly review the agenda, who will speak on a topic, and the expected results of the meeting. Concentrate on getting through the agenda on schedule. You might ask someone to be a timekeeper. If someone wants to discuss something that wasn’t on the agenda, thank them for the suggestion, but note that there isn’t time for a discussion. Ask the group if the topic can be discussed at another meeting or later by e-mail or phone.

• Be clear and succinct. Speak succinctly and to the point. Be clear in your statements. If someone starts to ramble or is confusing, try to help them focus by asking questions or politely restating what they said.

• Encourage participation. Encourage open, constructive discussion and debate. Try to get everyone involved. If someone is holding back, ask them questions to draw out their thoughts. If someone asks you a question, paraphrase and repeat the question before answering. This shows you want to be sure you understand the question. Thank people for their comments, ideas and insights.

• Engage everyone. While speaking, look around the room or conference table, maintain eye contact, and engage everyone. If someone asks you a question, don’t stay focused on them. Address everyone else.

• Listen. Use your listening skills. Listen to other people, and try to understand their point of view. Be attuned to their expectations and concerns. Don’t dismiss their ideas outright. Hear them out, even if you disagree with them. If everyone feels like they’ve been heard, you are more likely to reach a consensus on a course of action.

• Pay attention to your body language. Your facial expression, posture and other body language communicate your feelings more powerfully than what you’re saying (refer to the discussion of body language and metacommunication in chapter 3). If you’re angry, participants will realise this even if you’re speaking in an even tone. If you’re happy, they’ll know. Pay attention to your body language and the non-verbal signals you’re communicating.

• Finish on time. If you are disciplined about keeping the meeting on schedule, and participants are cooperating, the meeting will finish on time. Participants will appreciate this, and they will be more comfortable knowing that your meetings will run on time and not waste their time.

• Follow up. At the close of the meeting, summarise what was discussed. Get the agreement of the participants on follow-up actions to be taken, the deadlines, and who is responsible. Ask the participants for feedback on the meeting itself. Was it run efficiently? Did they feel like they were actively participating? Did they have the chance to express their opinions?

WRITTEN COMMUNICATIONS

Many of the techniques used for writing reports that are discussed in chapters 5 and 6 can be applied to writing any kind of document. In this section, we will discuss some of the most common types of written communications that are used in business on a daily basis: e-mails, instant messaging, texting, memos and letters. During your career, you may also be called upon to write longer communications.

E-mails

Before you finish reading this sentence, another e-mail could hit your inbox. Soon to be followed by another. And another. Receiving, reading, sending, responding to and organising a constant stream of e-mails can consume valuable minutes or hours of your day.

So, how can you efficiently manage your e-mail?

Receiving E-mails

Making a schedule can help you manage your time spent reading e-mails so that it does not take over your workday. E-mail can be addictive. People fall into the habit of constantly checking their e-mails. They divert their attention from a conversation, a meeting, a conference, an afternoon in the park, or walking across the street in rush hour traffic to see what’s in their inbox. ‘When we don’t control our e-mail, we are controlled by it,’ writes Peter Bergman.⁴ He suggests scheduling specific times to check e-mail. For example, check your inbox three times a day: first thing in the morning, at midday, and just before finishing work. Otherwise, leave your e-mail alone. That may be hard to do at first, but by practising e-mail discipline, you’ll manage your e-mail more efficiently, be less distracted by it, and focus on productive work. And, after work, you can focus on your personal life. Use an autoreply function to let people know when you’ll next be checking your e-mail. If someone needs to reach you immediately, he or she can call or text.

Acting on e-mails decisively can also help save you time when checking e-mail. Decide immediately whether to delete, reply to, act upon or file an e-mail in a folder for later action. Don’t procrastinate, otherwise, the next time you open your e-mail file, the same e-mail will be there, and, you still have to decide what to do with it. If a sender asks you to take some action, such as completing a report by a certain date, let the sender know whether you can or whether you may need more time.

Composing E-mails

When composing an e-mail, you will want to prepare and plan just as you would for any other type of business communication. Knowing your purpose and audience will help you to write an appropriate, suitable communication that reflects good business practice.

Before you write an e-mail, think about why you want to send it. What is your purpose? It may be to inform, for example, by sharing a document with your team. Or, it may be to ask a question, for example, asking to meet with a line manager to discuss an accounting issue. Or, it may be to ask the receiver(s) to take action, such as asking your team to complete a project by a certain deadline. Always be clear about your reasons for sending an e-mail.

Along with your purpose, you should have a clear understanding of who should receive your e-mail. Primary recipients might be members of your team, a business line manager, a management accountant in your department, or others inside or outside of your organisation. You may copy others who you think would like to be informed or have asked to be kept informed. For example, you could copy your supervisor on messages to your team—perhaps not every routine message—but those that might interest your supervisor, such as a progress report on a project. Send e-mails to groups of people only if they will find the information useful. People will be annoyed by e-mails that don’t concern them.

Salutation

Begin your e-mail with the name of the recipient or ‘Dear’ and the person’s name (‘Dear Mr Smith,’ or ‘Dear Miss Johnson’). Once you have established a relationship, you could use the informal ‘Hello’ or ‘Hi.’ But do what your recipient does. If your recipient stays with the formal ‘Dear,’ do likewise. If your recipient finds an informal ‘Hello’ acceptable, then you can use it.

Subject Line

Recipients are hurriedly skimming through what could be a large number of e-mails. Write a subject line that will catch their attention. Succinctly state your purpose, and be specific. ‘Project deadline’ is too general. ‘Project deadline Oct. 20 at 9am’ is specific. ‘Request meeting’ is too general. ‘Request meeting re: how to improve accounting for inventory’ is specific. If you have multiple subjects to discuss, create a separate e-mail for each subject. Don’t try to cover more than one subject in an e-mail.

E-mail Body (Message)

Recipients do not have the time or patience to read a long e-mail. E-mails should be short, and no more than a few paragraphs. Explain why you are sending the e-mail and what you want from the recipients. For example, you write an e-mail proposing a project to your supervisor or others in your organisation. You briefly explain the project, the reasons for the project, and its value to the company. You conclude by requesting a meeting with the recipients to discuss your proposal in more detail.

To be sure, there may be times when you need to write a long e-mail. In that case, write a summary and then go into the details. Use paragraph headings, bullet points, boldface, italics, and other tools to facilitate reading and emphasise important points. Alternatively, you could write a summary in the e-mail and provide the details in an attached memo.

Signature

Conclude with standard sign-offs, such as ‘Regards’ or ‘Best Wishes’ but not ‘Cheers’ because receivers may view it as inappropriate. In addition to your name, include your mailing address, phone numbers and web address in your signature.

Sending E-mails

Because of the informality of e-mails and the speed (sometimes the haste) with which they are written, it is easy to fall into the habit of careless writing. Use correct grammar, punctuation and spelling. Use sentence case: capitalise only the first letter of the first word in a sentence. Don’t use devices such as coloured text, emoticons or special formatting that some recipients may consider unprofessional. Your e-mail should be clear, concise, direct and easily understood by the recipient(s). E-mails that are wordy, ambiguous and confusing could be ignored or misunderstood.

Assume your e-mails are not private. Your company may have a policy that company e-mail accounts are company property, which can be monitored, retrieved and examined at any time. You or a recipient could hit the ‘reply all’ button by mistake, forward your e-mail to the wrong person, or accidently include someone in the ‘cc’ or ‘bcc’ line. See box 4-1 for a discussion of how to use the ‘bcc’ feature. Because you can’t avoid or predict these situations, never write something in an e-mail that you would be embarrassed to have read by an unintended recipient. Demonstrate your professionalism and ability to communicate effectively by the quality of your e-mails.

Box 4-1: About Bcc:

Never click ‘send’ in a moment of anger or frustration. Careless use of e-mail could undermine your reputation as a responsible, trustworthy professional. It could have serious consequences. Your employer might call on you to account for violating company policies and procedures for use of e-mail. You could undermine important business relationships, hurt your chances for advancement, put your job at risk, or even expose you and your company to legal liability. Bottom line: Pay close attention to what you write.

Also keep in mind that e-mail is not a substitute for direct communication. Suppose you’re angry with a colleague about an issue, such as how to manage project. You send them an e-mail that is highly critical of them. This is a way of avoiding a disagreeable exchange that could result from face-to-face communication or talking by phone. Even a well-worded, grammatically correct e-mail, in this instance, shows a lack of professional courtesy, and it could undermine a business relationship. Hiding behind e-mail can be seen as lacking in professional judgment and the ability to communicate appropriately.

Instant Messaging and Text Messaging

Instant messaging (IM) is the instant transmission of text messages over the Internet via computer, cell phone, or other transmission device. Many businesses are finding that IM is a convenient way to chat with other users without the disruption of a phone call. Senders and receivers must be online, although some IM services allow for messages to be delivered to receivers who are offline. IM can also be used to share files, web links, images and streaming content. Depending on the IM service, IM may include video calling features, voice over IP (Internet Protocol) and web conferencing services. Some social media services offer instant messaging features, one example being Facebook Chat.

In business, IM is attractive because it works in real time. It is flexible, allowing for conversation amongst different individuals or groups of people, such as between companies and customers and clients or amongst members of a team. Some companies use Enterprise Instant Messaging systems for internal communication amongst managers and employees. Some systems include gateways that allow communication with external IM users.

Text messaging (texting) is the typing and sending of text messages via cell phone or other mobile device. The messages may include video, images and sound content. In business, managers and employees use texting to quickly communicate with customers or clients or with others in the company; communicate company news, such as a new product or service; schedule meetings; and for instant reminders. Texting also can be used for communication in emergencies. Because the number of characters that can be seen on a cell phone screen is limited, texting has given rise to an entire vocabulary of acronyms.

As with other forms of online communication, IM and texting have their risks. They may expose a company to security risks, such as from hacking, viruses or the inadvertent sending of a message to a wrong party. They may create legal liabilities for a company, such as during disputes between a company and a client. They also could result in a loss of productivity if employees waste a lot of time on personal messaging and texting.

Memorandums

Memorandums, or memos, are informal communications within organisations. They are used for a variety of purposes, for example, to announce a policy, a signing of a major client or contract, manager and employee news, to provide instructions, to request information, and much more. A memo may be transmitted via e-mail and in most offices, e-mails have taken the place of traditional memos. However, hard copy memos have certain advantages, especially if they contain sensitive information that should not be stored online. Memos can be distributed widely (in addition to the designated recipients), and they be used as a physical record of communication. You can file memos that you sent or received for future reference, for example, to have a record of your performance in your current position.

As with all writing, you should be clear about your purpose in writing a memo, your audience, and what action, if any, you want the recipients to take. Your memo should be clear, concise, brief, well-organised, accurate and grammatically correct.

A standard memo format is the title of the company at the top of the page, the word ‘Memorandum’ below the company name, and the date, To, From, Subject, body of the text, and, if necessary, cc: and attachments (or enclosures).

Many organisations have guidelines for writing memos and other documents, and a company’s format for a memo may differ from this standard. (If your company does not have a standard, there are various software programmes for writing memos and letters that are available on the market, and Microsoft has templates that can be downloaded.) As shown below, ‘Date’ may be located after ‘From.’ Some companies ask the sender to initial or sign a printed memo to confirm that the sender is responsible for the memo. If the memo is sent electronically, it is not initialled or signed.

The memo usually begins with a statement of its purpose in one or two sentences, so the reader knows why you are writing. For example, a memo from the CFO might begin: ‘Are you available to meet Friday at 10am with me and members of the finance team? The purpose is to discuss the team’s progress in developing a system to more effectively manage the company’s inventory.’

Like all writing, a memo should be clear and concise. Use headings and bullet points to help organise your memo and make it easier to read and understand. Include a conclusion if you wish to summarise key points or make a request.

The following is an example of a memo:

If the memo continues to the second page, put the name of the person to whom the memo is sent flush with the left margin, the page number in the centre, and the date in the right margin.

Memos can be printed and delivered by hand or mail, or they may be sent as attachments to e-mails.

Letters

Companies use letters to communicate with external parties, such as clients or customers, investors, creditors, suppliers or government regulators. In contrast to the informality of e-mail or instant messaging, letters create an image of authority and formality, and recipients may give them closer attention than e-mails. Letters can be printed and mailed or sent electronically.

Like memos, letters have a commonly used format: company letterhead at the top, including address, phone and fax numbers, e-mail and website; date, recipient’s name and address, salutation, body, closing, signature, and other information, such as ‘cc’ list, enclosures, etc. Your company may prescribe a different format for a letter or have a standard template you can use.

The following is an example of a letter:

The same advice for memos and other written communications applies to letters. You should give thought to your reasons for writing a letter, your audience, your content and what action you want readers to take. Your writing is a reflection on you and your company, so give care to the drafting of letters. The next chapter gives some helpful advice for outlining and planning for any communication that you have to write.

PHONE

Although e-mail use has exploded, the telephone has not lost its value as a communication tool, and you should consider when to use the phone instead of e-mail or IM. Unlike e-mail, the phone provides instantaneous two-way communication without the hassle of typing. The phone can be faster means than e-mail for solving problems, discussing issues or identifying business opportunities because there is no waiting for a response. Unlike IM and e-mail, you can hear the tone of the other person’s voice on the phone. Furthermore, the person you’re communicating with may prefer that you use the phone, especially if you are exchanging sensitive information.⁵ If a record of the call is desired, the call can be recorded or someone can takes notes, and a summary can be e-mailed to those on the call.

Voicemail is a useful tool for exchanging messages without the need to try and reach someone directly on the phone. To use voicemail efficiently, follow a protocol. Ensure that your greeting provides current information about your status, for example, whether you will be out of your office for the day or several days. Ask callers to leave a message including their name, organisation, contact information, and what they want and when. When leaving a message for someone else, make sure you, in turn, provide your contact information that tells callers the best way to reach you (in addition to leaving a recorded message). This could include your cell phone number, e-mail address and fax number.

CHAPTER SUMMARY

• Conversational skills are essential when meeting people at networking events and other venues, developing relationships, and building a network of professional colleagues, friends, advisers and mentors.

• Your e-mails, like all your communications, are a reflection on you. Demonstrate your professionalism and ability to communicate effectively by the quality of your e-mails.

• Use proper formatting when composing memos and letters.

Endnotes

1 Sherry Turkle, ‘The Flight From Conversation,’ The New York Times, 21 Apr. 2012 www.nytimes.com/2012/04/22/opinion/sunday/the-flight-from-conversation.html?pagewanted=all

2 Aaron Smith, ‘Americans and Text Messaging,’ Pew Internet & American Life Project [website], 19 Sept. 2011 http://pewinternet.org/Reports/2011/Cell-Phone-Texting-2011.aspx

3 Martha Irvine, ‘Is Texting Ruining the Art of Conversation?’ Bloomberg BusinessWeek, Jun. 2012 www.businessweek.com/ap/2012-06/D9V6AU682.htm

4 Peter Bergman, ‘Coping With Email Overload,’ HBR Blog Network [website], 26 Apr. 2012 http://blogs.hbr.org/bregman/2012/04/coping-with-email-overload.html

5 Michael Hess, ‘When you should pick up the phone, and why,’ Money-watch, Mar. 2012 www.cbsnews.com/8301-505143_162-57399601/when-you-should-pick-up-the-phone-and-why/