Smart Work

Internal Auditor, Feb, 1997 by Rose Marie L. Bukics

The era when workers could rely solely on their technical knowledge for job security is gone, assert the authors. Today's employees must devote equal time to the development of technological know-how and interpersonal skills. In their book, Marshall and Freedman lay out a fundamental plan for developing those much needed interpersonal skills. Their "Syntax Model of Effectiveness" gives specific guidelines that, when followed faithfully, can help auditors become more effective communicators.

Although some of their ideas may seem antiquated, the authors provide fresh insight and practical guidelines that auditors can apply immediately. Rather than dwell on the obvious, they encourage readers to think about the obvious in different ways.

Marshall and Freedman start off by highlighting several of the driving forces in today's workplace. Citing technology and global competition as paramount, the text outlines the key characteristics of the resulting "new workplace," and the nine guidelines all workers should follow to thrive in the new environment.

Many of these guidelines require in-depth consideration rather than a cursory reading. For example, the authors recommend that readers accept ambiguity and stop avoiding risk. Willingly accepting ambiguity may seem counter-intuitive to auditors, but the authors suggest that those who wait for certainty in the current business world could easily miss significant business opportunities.

After discussing the drivers of the past and the challenges of the present and future, Marshall and Freedman introduce their model. They draw on the knowledge, skills, and attitudes of "highly-effective" people, as identified in their study of executives, to create a model that will "illuminate the operating system of effective people" and help auditors emulate "the distinctions that make them effective."

The model lists six fundamental premises that govern communication. The authors stress that all key elements must be in place for good communication, or "mutual understanding," to occur.

The aspects of their model are:

* Plan - have a clear goal.

* Link - establish rapport and handle resistance.

* Inform - obtain and give good information.

* Learn - take action, assess results, and change behavior if the results aren't as expected.

* Focus - use a cybernetic loop.

* Flexibility - draw on all available skills and tools to respond to a given situation.

* Balance - engage in give and take.

At first glance, these elements appear simply to be common sense. However, it is the manner in which the elements are linked that will help auditors understand how good communication can occur.

For example, the authors are quick to discuss the importance of finding and maintaining balance among the "Focus" and "Flexibility" components in the model. They relate this balance to a game of tug-of-war, and explain that effective communicators are adept at finding the middle ground.

Two chapters are dedicated to each of the model's six elements. To illustrate several strategic ideas that support the six elements, the authors use hands-on exercises, anecdotal stories, and cases from their research. By practicing these exercises, auditors will find it easy to apply the SMART WORK theories in their work environments.

In each of these supporting chapters, there are many useful ideas and nuggets of information that will lead auditors to think about work in an entirely different way. For example, in the authors' discussion of "Linking," they claim that thoughts and feelings are data in the same sense that "hard facts" are data. In the chapters concerning the "Inform" element, the authors explain that no two people experience the same events in an identical manner. Therefore, good communicators explore how others experience the world rather than relying on their own reactions. Another SMART WORK idea is that the true meaning of communicating lies in the response the communicator receives; therefore, the communicator cannot blame others when communication goes astray.

Some auditors may read SMART WORK and conclude that they are effective communicators, while others may realize that their communication skills need some polishing. In either case, SMART WORK has something to offer. This is a book that should be read several times, particularly when communication did not achieve the expected result. It's a book that should never be far from an auditor's reach.

Published by Kendall/Hunt Publishing Company, (800) 228-0810; 4050 Westmark Dr., Dubuque, IA 52004-1840; ISBN 0-7872-0491-9; 1995; 158 pages; soft cover; $19.95.

Reviewed by Rose Marie L. Bukics, MBA, CPA, Professor and Department Head, Department of Economics and Business at Lafayette College in Easton, Pennsylvania.