The Definition of Busy

Written By: Dr. Rich Houston, Director of the Culverhouse School of Accountancy

I believe that any person’s definition of busy changes as they go through life. I think that many of you are putting too much pressure on yourself, and many of you are shocked and sometimes immobilized when you encounter a new definition of busy. The reality is that this is the way it will go all your life, so use school to learn about how to experience the “next levels” of busy.

The following discussion is about the CPA Exam, but it’s really about anything you encounter where time needed and level of difficulty ramp up, and you can apply it to any new combination of activities and responsibilities that causes you to change your definition of busy. To those of you reading this on Linkedin, we welcome your comments, especially about the CPA Exam, which we will share with our students.

A growing number of people nationally are choosing to not take the CPA Exam. Why wouldn’t you take it? It’s a large part of what you have worked for. When you really think about it, it’s just four comprehensive exams on material you’ve already covered. Down the road, if you don’t do it, there may be missed opportunities. For example, in job searches, all other things equal, the candidate who is a CPA often wins the job. How frustrating would that be? Try to avoid the dreaded “r” word. If you don’t do it now, you run the risk of regretting it later. Put another way, it often is so short-sighted to bail on something just because it’s difficult.

Many people think of the hours spent studying in what I argue is the wrong way. Some perceive it as an opportunity cost. What else could I have been doing or learning during that time? I disagree. There is going to be plenty of time to get those other things done and have those experiences. Some people view it in terms of potential wasted time should they happen to fail. That’s not at all the right attitude, and you know it. Instead of looking at doing it as an opportunity cost, look at not doing it as costing you opportunities.

There are many reasons behind the decision to not do it. Always, always, always be careful when making an “I won’t” decision. Is the basis for “won’t-ing” a rationalization, excuse, or something legitimate? Be careful about landing on legitimate without questioning whether it really is. Completing the CPA Exam shows not only that you can do it, but also that you exhibited effort, dedication, discipline, and persistence, all of which are qualities that employers want, will take you far, and make you the person you likely aspire to be.

Use this test. If you have friends who say they’re not going to do it, ask them why and then gauge the validity of their answer. There may be solid reasons that they’re not doing it, but more often than not there aren’t, and you’ll recognize it. It’s easier to recognize this when you’re evaluating someone else’s decision than when it’s your own.

Why are people so anxious about the CPA Exam? Many reasons, and there’s no way I can address or even identify all of them. The Exam could be a proxy for something else, like your doubts about yourself and your abilities. It also can trigger debilitating ways of thinking, including comparison and perfectionism. Joe Walsh sang in The Confessor:

Take all the trauma, drama, comments

The guilt and doubt and shame

The what if’s and if only’s

The shackles and the chains

The pettiness and scorn

The jealousy and hatred

And give it up        

It’s also something you can’t finish in a day—it’s an open-ended endeavor that takes many days / weeks / months of work to complete. Many of you are not used to that, and getting used to the fact that many things in life can’t be finished quickly is difficult to get used to.

Parking plays an outsized role in our lives. Eilen Jewell’s version of the song Green River is great…it just came up on random play on Spotify. Now back to the show.

The appearance that it comes easier for others than it does for you likely is an illusion. One MAcc student told me yesterday that she worked extremely hard all Summer and found out this week that she passed REG—very likely others who hear this will think it was easy for her and will get discouraged.

Some suggestions to consider. Doing something is better than doing nothing. If you’re paralyzed by the thought of studying four hours a day, start with a half hour and see how that goes. About 3 months ago, my doctor gave me a set of four exercises to strengthen my knee. When I saw “do 3 sessions per day,” I freaked out...even though one set takes about four minutes to complete. So I do zero sets per day. You’re probably thinking that if I would just do one set every morning, I’d be way better off than I am now, even if that’s all I did. You’re right.

Sometimes you just need to recognize you need a break because you truly are overloaded and any additional work is unproductive. If you’ve been studying for a while and you feel you can’t think anymore, do something else. Take a walk, get a snack, watch Netflix in a non-bingey sort of way. I succeeded by doing a little bit at a time for a long time. That’s what worked for me, it may work for you, but then again something totally different may be the solution for you.

A couple of related thoughts.

• Be careful not to confound the CPA (or any) Exam performance with self-worth. Those are very, very different things.
• I once was complaining to one of my former bosses about some thing or person that I have long since forgotten. She said “don’t be held hostage by that thing.” I try to remember that whenever I get into an endless loop of unproductive thinking about something. So, don’t be held hostage by the CPA Exam.

A MAcc student wrote: This week my goal for CPA studying is to not overwhelm myself with the amount of studying I think I “have to” do, but instead make small daily goals that I know I will be able to accomplish. I need to remind myself that I have already been through the material once and that I am able to do it again. I know that if I focus really hard on studying and not on the idea of failing, I will be able to get through the exams and pass them. I just need to believe in myself the way that others believe in me, because at this point I am the only thing in between me and passing the exam.

Get it done and you will be a member of a long line of successful UA graduates. Remember, “it” is not necessarily the CPA Exam. “It” can be completing a tough class, succeeding when you retake a tough class, finishing the major, having a great career, and all sorts of other things. Persevere.

In conclusion: What’s my definition of busy? I’m not sure yet, I’ll let you know if I figure it out. And thank you for continuing to read this after you saw that the first two words were “I believe.”

And here’s a cartoon that I almost included last week simply because I like it, and that LW included in her paper a few days later.