A Counting School - Hardcore Chartered Accountancy

Maintaining Anonymity and staying on the happy side of Cynicism Cycles [a.k.a. Emotional Rollercoaster of Auditing]

I'm tired after a long but very good week, and with an (a)typically cavalier attitude, I have two disparate topics that cry out to be welded together - if this works, it's evidence that my wordsmithing abilities in bridging together thoughts is strong. If not, the readership is rendered hopelessly confused.

Assuming my readership is smarter than the teacher in charge of moderating my editorials in the high school newspaper, though, then this shouldn't be too difficult - so the ball's in my court, and I like a challenge.

Since throwing in non-sequitors is an excellent substitute for actually trying to write something funny - which never works anyway - I offer some appropriately dramatic music courtesy of Videosift is in order to help you settle into your reading.



The topic of the day is the series of recent discussions among the small but increasingly vocal community of auditors and accountants talking shop. And it's motivated in no small part by the flattering attention paid from Dennis' blog.

This little 'echo chamber' of sorts provides a relatively easy and 'safe' way to come up with new things to discuss that won't impact anyone's 'vows' of confidentiality as cited by the Detoured Economist.

Going ahead and finding a 'safe' way to discuss the fun experiences you have at work and their attendant issues is something all professionals have to deal with. And don't think you need some sort of swanky office or fancy designation to consider yourself someone with professionalism at stake - Adrian, the Man of Lettuce, wrestles with the same issue from the point of view of a cabbie and deals with it quite adroitly.

And Adrian also, one should note, doesn't bother hiding his name - which is sensisble, since anonymity is only a partial solution. Aside from simply making you look less credible, that strategy has a fatal flaw: you can be "outed" by any of your friends, either as a stupid prank or - if they're false friends, so to speak - with malice.

That's why, as I already decided almost a year ago, passive anonymity is the way to go. I steer clear of anything that would bring serious embarassment (i.e., trouble) to anyone should their complete name and identity be known. Which is in strong contrast to, say, obnoxious morning radio shows and their "anything goes" attitude.

Rather than talk about specific tragedies - or successes - on jobs, it's easier - and safer - to talk about Big Issues.

Safer for us anyway - it's a luxury to be able to safely comment on The Powers That Be without fear of repercussions that we take for granted in Canada and allied countries. I might be overstating our freedom considering the poor/non-existent whistle-blower laws in Canada, but I do know that there are many many things that are fair game.

Such as the article where Neil identifies the potential associated with working as a UN auditor. Ignoring the job itself - Neil discusses that quite ably - the focus drifts back to discussing the UN.

It had and continues to have the potential to be a great force for good. Unfortunately it's been undermined repeatedly talk, however, reminds me of the various instances I've read about where the organization has failed completely in its mission.

And it happens to serve as a good example of the cycle of cynicism: initially you're pleased to know the UN exists, and it'll make the world a better place. Then you learn that it's populated by representatives from all countries, including those that don't necessarily care about making the world a better place. You start sliding towards despair.

At the same time, arch-conservative newspaper columnists argue the UN should be abolished. You feel revulsion for having an opinion that drifts towards some armchair-quarterback blowhards, which gives you motivation to look for the Upside.

Does it mean you automatically realize that all is well? Not necessarily. But the reversal has a big positive effect: you regain your optimism.

It's like life and all the 'enjoy the ride' cliches: enjoy the upward trend from living in the mode of optimism. If you never hit your 'peak' of optimism and cycle back downwards, that's a good thing.

The tenuous connection to the alleged general theme of ACS? You can experience this phenomenon in parts of life that affect you more than just World Government.

Becoming a bitter husk of a human being is an occupational hazard for 'knowledge' workers. In most parts of the world - and even less than a century ago in Canada - this sort of occupational hazard would be reserved for some idle bourgeois types. The real risks involved getting killed or maimed by mine collapses or industiral mishaps.

Sadly physical threats still exist - after all, Workmen's Comp is often an important balance auditors have to test! - but the attitude you bring to work will make or break you.

One of my favourite examples - which seems to resonate with many others, it seems - comes from my first day doing a traditional paper audit, doing some typical testing, ticking and tying. Having been off that type of work for months, it was reassuring to get that "you never forget how to ride a bicycle feeling": yes, I know this stuff, and I remember how to do it.

The feeling is quickly accompanied by the counter-thought, "agh, I know this stuff and remember doing it... and I have to do it again".

Those two thoughts - one gleeful, the other bitter and angry - can pop up simulteanously. The concern, of course, is which side of the fence you'll land on? The dreary storm of despair, or the sunny, happy Audit Wonderland?

Several factors kick in at that point, ranging from how good a lunch you packed and whether you're well rested, to the simple question of how well managed your job is. These and other things all contribute to the Cynicism Cycle - or, to describe it in more neutral terms, let's call it the Emotional Rollercoaster of Auditing.

I may have inadvertently stumbled on something - despite the prejudice I've developed courtesy of some influential first-year economics professors against the fields of psychology and sociology ("What? Dennis majored in those two fields? Way to thank people for lavishing you with attention, Krupo!").

Meta-commentary on my possibly inadvertent faux pas aside, there really is something to consider: is it possible that the stereotypical dry, boring accountants and auditors of this world are living human beings with feelings?

How often do people think of them in those terms?

Does anyone consider the emotional factors behind how audits are conducted? Of course, everything is handled on some subconscious level, but has anyone done some proper studies on this topic? How much does the Emotional Rollercoaster of Auditing affect the quality of an audit? Can it be attributed to situations where poor audit work is uncovered and used as an excuse? Mental health would once again gain yet another point of importance.

This may prove to be a rich vein of gold for writing and analysis purposes in the coming days.

But before I get deeper into that, my next post will deal with a slightly different topic: I intend to eviscerate a lame article about hotelling. It's both funny and sad when you can spot a poorly written article masquerading as quality work. But that's something that will have to wait for another posting. The wiki article I've linked to isn't the article I have in mind though - that will be discussed soon, though.