I think TT’s focus on leadership is on the right track. (I also agree it’s not just about the military, and didn’t intend to veer off topic.) I would also concede to some extent Philip’s point on mercenaries and generals. Maybe I’m trying to hedge my bets here, but I think you can encourage a focus on leadership (if you don’t want to think military, think GE perhaps), even if the results won’t mirror other organizations due to the motives of the employees (or employers for that matter).

Maybe we work backwards and say, what is wrong with our culture, and what traits do we expect in our leaders that will change that culture for the better? Much easier said than done.

I guess the point I was trying to make is that leadership as you describe it cannot thrive in an environment where the people are motivated primarily by money. True leaders are motivated by intangible drives, love of their work, a desire to be there, a sense of purpose in what they do. How many auditors have you worked with that really loved their work?

As you yourself correctly pointed out, public accounting is a for-profit business. The workers in this profession don’t love their work, they’re in it for the financial rewards. Mercenaries don’t make good generals.

If you reread the original post, which discusses attributes of leadership and four different phases of leadership, I don’t think you’ll see anything that is limited only to the military. I would assert that the leadership characteristics CMSgt. Odal thinks are important, are the same ones that the accounting profession SHOULD think are important.

More importantly, leaders are made, not born. (In my opinion.) The military focuses on developing leaders and teaches leadership and fosters leadership. Leadership is inculcated into the culture. Why don’t the Big 4 firms think about developing their own leadership? Trust me, for a fraction of what is spent on “branding” and “high-performance culture” and other internal gimmicks, the firms could each have effective courses on “leadership for seniors” or “leadership for managers” and have their teams exposed to the “right stuff”. Would doing so solve all problems? Of course not. But it would be a start in the right direction.

Also, Fran @ 14,

Yes. It is almost the definition of the word “profession” that one is called to it–which is why “priest” was one of the earliest professions. The dichotomy between being called to a profession and simply being in it for the money is profound. Public accounting is more than a “for-profit business” — or ought to be.

To all, I don’t think that this discussion should be military vs. accounting. (And it hasn’t really been about that yet.) I would hope that readers would consider how leadership might be fostered in an accounting firm, what the attributes of a successful accounting leader might be, and how each one of us could strive to lead rather than blindly follow (or “manage”).

If you’re a partner, consider how to “lead” your practice better.

If you’re a manager, consider how to “lead” your team(s) better.

If you’re a senior, consider how to “lead” your staff better.

It would be a great way to start the new year, in my opinion.

– Tenacious T.

1) they cannot afford college and this way they can get someone to pay their way
2) they have few skills and this is a job that will take almost anyone
3) that officers in the military thrive on power and control

And as many have mentioned many join for altruistic reasons and a sense of duty. Why are we holding the good soldiers up against the poor corporate/B4 leaders? Why not take a good corporate leader against a poor soldier.

I think the only real difference here — in the corporate world is that life is not on the line… as a result there are more nuances to leadership. It is easy to be the terrific leader who will not leave a soldier behind when it is a matter of that soldier dying. It is not the same to compare that leader to one who lays off (leaves behind) an employee when the alternative isn’t death but may well be a better career somewhere else.

I respect the military plenty — and I think there are many terrific qualities in military leaders. But how can we hold up an institution as having such terrific leadership — when in their ranks they cannot even accept diversity and have used a don’t ask/don’t tell policy to destroy the lives of many soldiers. I would not make the story one sided here. Does our top military leadership serve their soldiers well when they leave them to rot in VA hospitals, won’t acknowledge PTSD as a real illness, and do not help them integrate back into society (which I admit they have improved upon in recent years)… but the point is that military leadership has done far worse to their soldiers who have sacrificed far more than a lay off.

TT’s post — I mostly agree with (I don’t buy the look like a leader in terms of what you wear… but look on some level I accept)… But underneath all that in the military is a lot of terrible things that lead to Gitmo, Abo Dabi (I cannot spell it), My Lai, and all the things that are covered up and don’t hit the news. I like the leadership talk – dislike the military analogy. It is hard to read your point as a result of this huge cloud in the way. Military leader speeches are as much spin and rah-rah as the annual meetings the B4 hold to show how much they care and give us the rah rah for the future. I take them both with a grain of salt.

Let me throw a monkey wrench into this discussion. I think accounting is not only a profession but a vocation. Whether you are a pubic accountant, an industry accountant or working for the government, as a CPA you are bound a a professional to a code of ethics.

From a post I did last year at this time:
http://retheauditors.com/2008/12/24/madoff-mlk-buddha-and-elusive-nature-of-self-interest/

From the AICPA’s Section 50 – Principles of Professional Conduct:

“By accepting membership, a certified public accountant assumes an obligation of self-discipline above and beyond the requirements of laws and regulations.

The Principles call for an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage.

A distinguishing mark of a profession is acceptance of its responsibility to the public. The accounting profession’s public consists of clients, credit grantors, governments, employers, investors, the business and financial community, and others who rely on the objectivity and integrity of certified public accountants to maintain the orderly functioning of commerce. This reliance imposes a public interest responsibility on certified public accountants…In return for the faith that the public reposes in them, members should seek continually to demonstrate their dedication to professional excellence…

Your typical military officer: He joined the military because he wanted to be part of the military, not because of money or to build his resume. By choosing a career that appeals to him on a deeper level than mere pay he is more likely to care about his work and want to do it well.

Your typical Big 4 auditor: He joined his firm because the pay was good and he wanted to get a Big 4 name on his resume for his next job. He may have stuck around to make manager but that had more to do with being stuck in a comfort zone of a familiar job than out of desire to be an auditor. His career choice reflects his desire to make money, and the job itself is almost incidental to that.

Of course, there are soliders who half-ass their jobs and there are auditors who have are genuinely excited about what they do. But in general, these broad stereotypes about the military and the Big 4 have a lot of truth behind them. So with that in mind, is it really that hard to see why true leaders are more likely to be found in the military than in the Big 4?

Also, collaboration, debate, challenge and “team” are the essence of military leadership.

All that said, I wouldn’t want corporate life to completely mirror military life, and your argument is not without its merits. But 9 is correct, I never gave my military pay a second thought, and I’ll be damned if I’ll show the same selflessness to the partners of my firm when poor 2010 raises come out.

I’m not sure if you are deliberately misreading the discussion or have a blind spot. Either way, nobody is saying that “we would want to model leadership around the military.”

I have a lot of other thoughts around your other points but I’m refraining, giving you the chance to re-read what has been posted and reply to the actual words instead of whatever story you’re telling yourself.

– Tenacious T.