An Accountant or a Leader - but rarely both

 Analytical personality types make great accountants.  Conscious of the minute details and focused on ensuring that everything is accounted for.  They check and re-check everything; analysing all possible outcomes; each possible permeation; things that can go wrong; things that can go right...  And basically, because of this attitude they appear totally boring to the rest of us.

Unkind, unfair, unjustified!  Maybe - but only just.  The Analytical can’t be two things at once. They are unable to be an extrovert and an analytical, which means they don’t make good sales people.  In addition to this damning description, they aren’t good at getting people fired up or excited, which means they tend not to be good leaders.  It is simply not part of who they are, their individual make-up, the DNA of their personality. 

2+2 is always 4

Ultimately accountants are too focused on the details to be fun or dynamic.  One and one is two, and that is that, the question is answered and that is all there is to it.  Of course, the exception proves the rule and the occasional accountant can make two plus two equal 22 if they position it right on the page, but that glimmer is as far as they go.  Some people will argue that the best accountants get creative with tax issues but the truth is far from creativity, they are merely following or exploiting a set of specific rules.

At this stage you could be forgiven for thinking that I am against Accountants or analytical people.  Far from it - in fact the world would be a terrible place if the Analyticals and Accountants in particular were not there filling a very important role.  We need people that will focus on the detail and follow through to the end when the Extrovert and Amiable have got bored and moved on.  And most of all we need them because their absence would mean no grounding to ensure liquidity within organisations.

Mechanics don’t fly the planes

In the same way that I would not employ an extrovert to be an accountant, an accountant does not make a good salesman or leader for that matter.  When I hear that the CEO has been fired and an accountant is put in charge of a company that is in trouble or on the verge of bankruptcy, I groan (and dump any stock I might have left) because I hear the last nail of the coffin being driven home.

I can hear you cry out in response: “The company is failing because the CEO has been negligent and not heeded the advice of the CFO!”  That is a strong argument and might be true in many cases but that does not mean the ideal replacement is the CFO.  Imagine an aeroplane.  The mechanic that maintains the engine is not necessarily going to be the best pilot.  He can tell the pilot how to fly to get the best out of the engine but that does not mean he knows how to fly.

Know your place

Accountants hold a very valuable position and are key to ensuring that a business stays healthy, a fact that should never be underestimated and always valued.  The accountant should bring the balance to the leader, much like the mechanic balances the pilot.  The leader and pilot rarely see everything in logical figures, which is why they see the opportunities and the best way to make the most of the situation.  Typically an accountant is unable to see anything from a different perspective unless it involves facts based on logic.  The Leader on the other hand is required to see the intangibles that simply do not make sense at face value.  The leader sees the human perspective and the need to think beyond the simple equations of people pitching up and doing what is expected of them. 

When seeking to expand a business, the leader will see the opportunities and the accountant will bring the leader down to earth to face the realities.  One without the other is like a pilot without a mechanic.  The very best companies are those that have the perfect balance of a Pragmatic CEO and an Analytical Accountant/CFO and both value the input of the other.  When both see each other as a vehicle to understand things from a different perspective you have a force to be reckoned with.

May we always have the balance of good accountants and good leaders.  May we never fall into the trap of thinking that one is more important than the other.  They are both as valuable as the heart and lungs are to the human body.