The Creative Professional

Robert Half, CPA, founder of Robert Half International Inc. and author of six books on the work place, talks about the value for CPAs of seeing the world--and themselves--through different eyes. The Journal welcomes readers' questions on employment concerns, which should be sent to Career Clinic, Journal of Accountancy, Harborside Financial Center, 201 Plaza III, Jersey City, New Jersey 07311-3881. Certain professions--advertising, for example--are thought of as being "creative." Accounting is not considered to be one of these professions. But creativity is not limited by profession. In today's complex world of finance and accounting, CPAs must find creative solutions to myriad problems. The men and women who rise to this challenge are the ones who will be most likely to advance faster and further in their careers. Not all advertising professionals are creative, any more than all CPAs lack inspiration. But the most successful people in both professions generally have that creative spark. Any CPA who has ferreted out fraud has been engaged in a highly creative act. When I was only two years into my accounting career, the large CPA firm for which I worked asked me to analyze an important client's general ledger accounts. I took it upon myself to examine the client's payroll controls also, which led me to believe the payroll manager of this New-York-Stock-Exchange-listed company was stealing. I reported that to my superiors and suggested a detailed audit be conducted. A year later, the payroll manager went to jail. CPAs frequently take this same kind of initiative--as a result of their own creativity in approaching a client's or employer's problems. Our own misconceptions about how good ideas are generated often are a hindrance to enhanced creative thinking. In any profession, certain people are considered the "idea people." They're the ones who always seem to have fresh insights and innovative ways to solve problems. Were these people born with some special talent? I think not. Every person is capable of generating more and better ideas. The key is a personal commitment to finding new solutions. Once that commitment is made and time is set aside specifically for that purpose, ideas inevitably begin to flow. Here are some techniques that will be helpful to practitioners: * Keep in shape. Ideas come from that "muscle" called the brain. It needs to be exercised, just like any other muscle. The more work a muscle gets, the greater its capacity. The same holds true for our brains. Too often we slide through the day doing most things by rote. After too many such days, our brains become flabby. * Avoid self-censorship. …