© John A. Tyler
Accounting types like me are trained to keep track of numbers, to be good at financial analysis, and to make detailed reports about dollars and cents. However a better way to express my goals is to be concerned with “dollars and sense”. It’s more than just accounting for numbers.

It’s easy to find fault with someone’s performance, be they an employee, a customer, a vendor, or just an acquaintance. For some employers, management by blame is standard procedure, a way to keep someone else on the defensive. But management by blame is a costly process, and hurts employee morale. Employees can become discouraged by constant criticism for their mistakes, which is not offset by deserved praise for their successes. People who are managed by blame tend to have higher job turnover, and high job turnover is one of the most expensive aspects in running a business. By encouraging employees, you will see better performance, and the employees will look forward to a day’s work with anticipation, not dread.

In our small firm, the majority of our employees have been with us for ten or more years. We all make mistakes, and our internal procedures, quality control, are designed to get the best answer. So our work is reviewed by another professional. When a mistake is caught the reviewer points out the error and it is fixed. But blame is not part of the conversation.