The Flow of Accounting

Why can accounting be just as exhilarating as mountain climbing or sky diving? If the factors are right any activity, including accounting, business, and even preparing tax computations can give you a feeling of completeness and accomplishment which is similar to thrill producing sports. It may not be of the same intensity but it will still create the same feeling of being in the moment and complete satisfaction.

The Science of Flow sets out a number of factors you need to be able to generate this feeling of flow and being in the moment:

* First there needs to be a challenge that meets your skill. If something is too easy it gets boring, and if it is too hard it causes stress. You need to find just the right balance between the two.

* The skill has to be achievable. If it is too difficult and there is a feeling it can't be achieved, then you will not reach a state of flow. An experienced mountain climber will look at certain climbs as exhilarating, but I would just be fearful because I don't have the skill.

* There has to be control over your actions. If you are told how to do things and just complete tasks you will get less from the experience.

* You need to be able to concentrate on the task without interference from 'every day life'.

* And, most importantly, you need to have clear goals and get up to the minute feedback on how you are progressing. It is even more powerful to see how what you are doing fits in with the larger world and gives you a purpose.

Let's look at why sports in general are so strong at creating flow. Let's assume you are playing in a local club which is at your level of skill. Considering the other factors, you have control over how you play, get direct feedback by what the score is, you have the clear goal of winning and for the time you are playing you can concentrate on the game.

What does this all mean for accounting and your firm? You should consider the following:

* Do you match a person's skills to what they are doing?
* Do you undertake skills just to get them done? Or do you create a larger purpose?
* Do you always set clear goals?
* Do people fully understand the goal and what it means? Do you have buy in?
* Is there constant feedback?
* Are people expected to do 101 different things at the same time?

My guess is in the rush to get a job done, most of the above are neglected, or we think they are 'understood' by everyone when they are not.

So how could you bring a feeling of flow to where you work?