NORMAN SMITH'S RETIREMENT

Introduction

I have been asked by the anonymous and reclusive editor of the series of books, in the eponymous ‘Norman Smith’ series, to publish a serialisation of a further work that has recently been uncovered.

I should add, at the outset, that he did not offer to pay me for this service but it seems that I have somehow become embroiled in the ‘Norman Smith’ band-wagon that I believe is sweeping the country, due to unfounded rumours that the central character is either based on myself or indeed my own creation. In short, I have been implicated by association. Being generally helpful by nature, I have taken on this burden on lightly, and am happy to do what I can, even though this explanation is as unconvincing as all the others that appear in the prefaces of the Norman Smith novels.

The editor suggested that the serialisation could perhaps be achieved in a weekly or monthly magazine, gazette, or literary publication or by purchasing copy-space in the Readers Digest. Reminding him that we no longer live in the Dickensian era, I advised him there are very few living readers of such publications that have not succumbed either to cataracts or feebleness of mind and that he should consider social media as a more modern alternative. Bewildered by the implications of this suggestion, the editor suggested that it may be better to leave such matters in my hands.

I am happy to be persuaded that Linked-In may not be the perfect vehicle for such a serialisation, it being primarily a forum for business connections, the sharing of professional expertise, networking and referrals. However, one reason that I have chosen this medium is that the content of the story being serialised, namely ‘Norman Smith’s Retirement’, relates in part to the workplace, the implications of how businesses may treat, or inadvertently mistreat, their human resources, and more specifically the issue of the retirement of long-standing and loyal members of staff. Another reason is my abject lack of imagination and knowledge of the whole subject of social media, other than as a vehicle for distributing information to unknown recipients who are free to ignore (polite) transmissions without being troubled or having to waste valuable time. I gather there are some platforms that are distinctly impolite, so I have stuck to the familiar in order to avoid embarrassment.

It, therefore, goes without saying that it is entirely up to the reader whether or not they decide to read on.

As with any work of fiction, which I genuinely assume this to be, none of the characters, circumstances or entities referred to in the text bear any relation to real ones, alive or extinct. Some of the events could possibly happen in an alternative world, but others simply couldn’t. They are too far-fetched. Despite this, there may be some universal nuggets contained therein that ring a chord or seem plausible enough to appear linked to reality, at least somewhere in the abyss of human imagination.

Here goes then……

Installment 1 - Human Resource

Norman Smith has been working for Bailey and Benfield Accountancy LLP since September 1977, when he joined as a nineteen-year-old office clerk. He has therefore recently celebrated over forty years with the company. Not surprisingly, not one of the Partners that were at the firm at that time is still in post, most having long since retired or deceased, though in some ways this was a golden era for the Partnership in that both Mr. K Bailey and Mr. J Benfield were then in their prime, actively growing the company and laying the foundations for what is now a large, established, and most profitable City accountancy firm.

Sadly, Mr. Smith’s longevity has not been matched by his capacity for promotion. According to the old personnel files I have managed to rescue from the basement, it took him ten years to complete his Chartered Accounting examinations, after many failed attempts. By 1987 he was a fully qualified accountant but, since then, has done little but tread water and has failed to ever be invited to become a Partner, even though colleagues thirty years his junior have. Considering he is diligent and accurate in his work, this must be some kind of a record which can only put this down to two things: firstly, a singular lack of personal ambition and secondly, an exceedingly dull personality.

There are no black marks in his copybook, and he has risen slowly but inexorably up the pay scale as the years have passed, meaning he is now the highest-paid non-executive in the company. However, younger colleagues remain bemused that he can retain an interest in the same type of work, which it has to be said is not of the most stimulating variety, for so many years without having shown any desire to either rise in the ranks or desert for another firm, if only for a change of scenery.

Mr. Smith is also a trusted and loyal employee, willing to put in extra hours and visits to clients, when needed, without ever claiming expenses that are not strictly due to him. Unfortunately, such diligence and honesty are not characteristics that beg reward in the modern workplace, where it is often the case that minor indiscretions are airbrushed out of the file if an eager and impulsive young upstart shows the Partners that he is made of the right material to succeed.

Having said that, Mr. Smith does not apparently bear any grudges against people who clamber on his shoulders in their scramble for promotion. In fact, he seems to enjoy his role as a prop and is very popular as a mentor for young employees until such a time as they decide to trample all over him.

Mr. Smith is also generally temperate. The company has a long history of hot-headed Partners who have been prone to scream and shout in the office or take advantage of female secretaries, and junior staff and who have been prone to partake in mammoth debauches with their colleagues in the name of client entertainment. It is only in recent years that liquid-lunches and group-outings to the local strip club have become less acceptable behaviour, in line with changes in societal values. There is no evidence that Smith ever willingly partook in this type of behavior, even in his younger years, being content with his own company, a pint, and The Financial Times in the Dog and Duck on a Friday lunchtime, but little more than that. 

According to the file, Smith married in 1987, presumably once he had qualified and was in a position to support a wife financially. It seems he has been the sole breadwinner in the Smith family ever since despite the fact that the couple has had no children. According to colleagues, he is little inclined to discuss his private life, feeling that there should be a proper distinction between the concerns of the workplace and those of the hearth. Word has it, however, that Mrs. G, his strangely initialed wife, is a bit of a dragon and that Mr. Smith is the object of some fearful domestic henpecking. It is not clear how much truth there is in this speculation, given how little Smith is prone to talk about domestic matters, but there is often no smoke without fire.

Whilst Mr. Smith purports to be genuinely interested in accountancy, this is hard to believe, given that even the most ambitious Partner would probably admit, in a private moment, that it is one of the most tedious professional disciplines known to man. The only other specific interests that he has made public are cycling, holidaying abroad, cricket scoring, and scuba diving, though little is known about the depth of his commitment to any of these leisure activities.

As Head of Human Resources, I have responsibility for nearly as many unpleasant tasks as an undertaker. I am the one who breaks the news to graduate recruits that they have failed their programme, to new staff that they have failed their probation, to long-serving members of staff that they have to be fired, and to overpaid staff that they must face a pay cut. Such unpleasantries come with the territory and I am generally used to them. It is rare, thankfully, that I have been personally abused performing such duties.

My current assignment is to encourage Mr. Smith to take early retirement. The Partners feel that, whilst he has served the company well over the years, that he is now rather past his sell-by date and does not present the sort of modern accounting image that they are trying to foster. Furthermore, there is a feeling that he may be a poor role model to less ambitious young accountants who may see in him a secure and easy pathway through their career, without having the hunger to rapidly ascend the ladder and, in so doing, offer more than one hundred percent effort and commitment to Bailey and Benfield Accountancy.

It is not for me to comment on the Partners’ collective business acumen, least of all because I know very little about the details of accountancy or the dynamics of the profession. I can only assume there is some sense in what they say, especially as there is no shortage of applicants for roles in the company, and also in view of the drain that Mr. Smith puts on the monthly payroll, or rather the diversion of income that could otherwise be paid in dividends to the Partners. Clearly there is a delicate balance between salary and revenue generation, but it is probably safe to say that there are other more dynamic members of staff whose ratio of cost to revenue is much higher. There is a tendency for older and long-established members of staff, who see retirement just over the horizon, to ease off the pedal somewhat. One of the reasons they feel able to do this is that they realise that the company will have to weigh the cost of redundancy against the reduction on the salary bill. Lump-sum payments have cash-flow implications due to the potential size of the pay-off.

By encouraging a member of staff to opt for early retirement, rather than make them redundant, it is normally possible to make some savings. The problem is that you cannot force anyone to opt for early retirement, whereas you can sack them (if you make the case in a robust enough manner).

The Senior Partner, Hugo Benfield, grandson of the founding partner, has asked me to come up with a solution so I have before me, on my desk, a file I have entitled ‘The Norman Smith Problem’ which is, naturally, top-secret and locked away in my safe every evening. In it, I have the full, tedious, details of Mr. Smith’s pension entitlements, which are not inconsiderate, but which are ring-fenced in the company superannuation fund, rather than in the profit and loss account. I also have my trusted guide to UK pension law and the company dismissal procedure.

I must admit to being somewhat at a loss as to how to approach this problem. Knowing what I do about Mr. Smith, and his exemplary record, it would be hard to make a case for redundancy on any other ruse than ‘corporate restructuring’ which would effectively mean that his role has become obsolete. However, despite his inconvenience it is clear that someone would have to pick up the slack and take over his client file, were he to leave the company. In this case, it would be hard to argue that his functions are no longer required. Furthermore, my guess is that he is unlikely to be duped by an unfair or disingenuous offer of early retirement. Being a stickler for the books and an experienced accountant, he has no doubt made his own calculations as to what he is entitled to. Finally, I have heard no word from anyone in the company that would indicate to me that Mr. Smith has any particular desire to retire early.

I have therefore decided to invite Mr. Smith for an informal interview to gauge his thoughts regarding his future in the company, to encourage him to think about the options, and possibly to threaten him with a complete freeze on any future bonus payments.

As usual in my profession, this is likely to be a tricky game of cat and mouse and I am not exactly looking forward to the process, but I have also to consider my own position in the company. Failure to resolve ‘The Norman Smith Problem’ satisfactorily could make me appear ineffective as HR Director in the eyes of the Senior Partners, and therefore vulnerable to dismissal or demotion. On the other hand, striking an advantageous deal may lead to promotion and an enhanced bonus. That’s how corporate motivation works. 

~

I realise that, to most people, there could be little more boring than recounting the details of an HR procedure such as this, and I empathise with any reader who has been unfortunate enough to get this far without giving up. However, in my professional experience, this has been one of the most unusual cases of corporate disengagement that I can remember and feel that, even to the layman, there may be some value in reading further, if only to gain a little more insight into the wonders and absurdity of human behaviour and motivation.

In the workplace, you can normally induce high levels of cooperation from employees if you understand their personal motivations. It is genuinely unimportant to many staff whether they are interested in or empathise with the line of work they are engaged in, in this case, accountancy. However, they may well be motivated by having a respectable profession, being well paid, or being relatively secure, especially if they have a family to support. They may also be able to compensate for a terminal lack of interest in accountancy by fulfilling their basic need to compete with lesser colleagues or making themselves liked by clients and colleagues alike, possibly because they are unable to achieve these goals in their private lives. Most capitalist economists would argue that everyone is driven by the accumulation of wealth, which is indeed the case, but achieving power and personal prestige are equally compelling motivational forces, even if this is evidenced simply by impressing the partner, showing off of a new company car in the drive, or wearing a Boss suit.

Furthermore, whilst some employees have long term ambitions, many are more motivated by the next immediate goal, which often involves either the carrot of imminent promotion or the forthcoming bonus round. There is far more urgency involved in seeking short-term gratification than labouring for years in the hope that a long-term course of personal advancement will pay off. However, in this respect, many accountants are slightly different from other professionals in that they simply have to put in the groundwork to pass their seemingly endless accountancy exams, a drawn-out, unrewarding, and tedious exercise that requires a degree of long term-career vision and sacrifice. However, this is not done without the knowledge of the economic potential that the qualifications can realise. Once again, it may be that the choice of discipline may be irrelevant, other than the fact that it is unlikely that you will succeed unless you have a numerical bent, it may well be benefits over and beyond immediate job satisfaction that drive the trainee accountant.

In the modern school of thought, emanating no doubt from business schools and management consultancy firms, it is believed that there is a deeper layer of motivation driver affecting the satisfaction of employees, notably working for an ethical firm that has an impressive Corporate Social Responsibility (CSR) agenda. This is an area of corporate governance that I have had to apply myself to, increasingly, over recent years. The logic is that, as societal attitudes change and we all become increasingly aware of the environmental and social implications of our actions either as individuals or employees, we are increasingly in need of assuaging our consciences by working for a company that cares about these things. In simple terms, this enables us to sleep at night, which is very good for productivity but also gives us an indefinable ‘feel good’ factor about ourselves and our employer. Furthermore, it may also enable us to get a couple of extra days off per year by engaging in volunteering, though this is not really an accurate description of the activity, as we are usually being paid by the company whilst we are engaged in our charitable activities. For the company, a strong ethical brand may encourage customers to buy its products and hence improve the bottom line.

In my experience, accountants are not generally motivated by corporate volunteering days. At Baily and Benfield, for example, there is a less than 2% take-up. The rest would rather keep working. Furthermore, I have yet to meet a client who has chosen us because of our environmental and social credentials. The problem is that we deal with money. Money and altruism are poor bedfellows. Most of our clients pay us fees so they can reduce their personal liabilities to the Inland Revenue, increase their investment returns, or avoid corporate taxation by offsetting as many other items as they possibly can on the balance sheet. They make a judgement about the cost of our fees versus the amount of money that our work will save them. In such a cutthroat commercial environment, where the margins are so fine, few clients would be pleased to hear that we are paying our staff to have days out of the office painting scout huts. Nonetheless, we must pay lip-service to CSR if we are to keep up with our competitors and maintain our reputation in the marketplace. We are obliged to use all the right words in our corporate literature and have all the right policies in place to satisfy our regulators. Overseeing this obscure subterfuge, unfortunately, is part of my job.

So, what does all this have to do with Norman Smith? Firstly, I would say that the trend towards hypocritical corporate morality has caused huge problems for HR departments like mine. Not only do I have to spend large swathes of my time making sure our public image is squeaky clean, but I have also to adhere to an increasing number of new rules and regulations which restrict my freedom to hire and fire people. Failure to do so, and subsequent employment litigation, would cause massive corporate embarrassment and negative press which, of course, are not good for business.

Mr. Smith, therefore, having lived through the heyday of jobs for the boys, institutional prejudice, corporate misogyny, professional abuse, and appalling industrial ethics, now finds himself, at the end of an esteemed career, faced with all the protection a roe deer would need to stay alive in one of Henry VIII’s hunting forests. In short, he has become a protected species.

Please do not get me wrong, I am not against employment protection, I am just frustrated by the way it has swung so far in one direction. After all, in a labour-intensive industry such as ours, surely it is necessary for an organisation to have the flexibility to be fleet-of-foot in terms of whom it employs or gets rid of. How can it compete otherwise? Whilst Hugo Benfield would almost certainly agree with me on this point, he is no longer able to associate himself publicly with such outdated theories. We are now in the modern world, and one could argue that if the same rules apply across the board, then no individual company is disadvantaged by them. Unless you want to get rid of Norman Smith.

If I may bend your ear for another final rant to set the scene, I should also bring up the issue of gender equality which, at the moment, is such an extremely hot topic. Whilst I am absolutely in favour of equal pay for equal work between the genders, it is now necessary for a company to strive towards an equal average pay amongst all its male and female employees. In a profession traditionally, though by no means exclusively, favoured by the male of the species, this can be quite a challenge. A reasonable proportion of our younger female employees tend towards maternity at one point or another, often subsequently looking for more flexible working hours to fit in with their child-care obligations. Having offered a wide range of flexible packages for women in such circumstances, it soon becomes clear that, whilst their hourly pay is then still equal to anyone else at the same level in the firm, their total payment is less, as they work fewer hours. Furthermore, a career break involving maternity leave followed by a number of years of flexible working can have repercussions on the speed of promotion. Ours is a competitive career environment, and such disadvantages do not sit well with the Partners when they are looking to promote people in reward for dedication to the company and total revenue contribution. In consequence, many of our female staff with maternal obligations tend to get disheartened and leave to pursue alternative careers either as self-employed independent accountants or in small local firms. That said, we cannot sit back while the world moves on, and replacing Mr. Smith with a more mature female member of staff may offer the opportunity for us to redress our gender equality deficit, if only slightly. 

~

I used to have my own office which enabled me to make confidential telephone calls that none of my colleagues could hear. In my business, this is essential because it is common knowledge that most rumours and scare-stories circulating within a company emanate from a leak from HR, usually from a junior who only grasps half the picture. Having my own office also enabled me to conduct difficult interviews without being overheard, though with the advantage of glass walls so that I could be rescued in the event of employee aggression.

Sadly, like most of my colleagues, I am now forced to hot-desk, which means I do not even have a dedicated desk, let alone my own office, incidentally a decision that has had a far more negative effect on my morale and self-esteem than any bonus reduction would. For goodness sake, I am the Director of HR at Bailey and Benfield.

Due to this ill-considered gesture towards egalitarianism over which I had no say, I am now forced to conduct private phone calls from my mobile phone in trap three of the gents lavatory and have to book a meeting room in advance if I need to conduct a private conversation with an employee. As you can imagine, in HR there are many occasions when advance warning is in short supply.

I met Norman Smith in Meeting Room 3 on the fourth floor, which I had duly pre-booked, at 10am on the 12th of January, having decided to delay our confrontation until after the Christmas break, but long enough before the financial year-end to prevent him from excusing himself on the pretext of excessive workload. 

Mr. Smith appeared promptly, dressed smartly if somewhat drably, and accepted a cup of coffee from the HR Department coffee machine without wincing. If he was anxious about the prospect of an impromptu meeting with the HR Director, he showed no sign of it.

“So, how are things going on the work front at the moment?” I commenced preferring. if at all possible, to let Smith lead the conversation.

“So, So,” replied Smith, rather disinterestedly. “Much the same as usual. Nothing to complain about.” I was rather hoping for a little more fat to chew on.

“And I trust you are fully recovered from your little cycling accident last year?” I asked, noting that he had, unusually, taken a few days of sick leave the previous June, something he has rarely done in his forty years with the firm.

“Indeed so. Mr. Brooks. It was a minor incident of little account. I am glad to say that I am in robust health at the moment. In fact, I have never felt better. I have been in excellent spirits for a number of months now.”

“Excellent. Now, the reason I have asked to see you is that the Senior Partners are currently undergoing a large-scale review of the organisation. They call it ‘the Futureproofing Programme’ and it is designed to ensure that we have the right people in the right places doing the right jobs in the years ahead, as well as having contingency plans in place for future appointments, retirements, and promotions. In short, we are putting in place a medium-term staffing strategy.”

“Most sensible,” observed Smith, sipping his scalding coffee.

“Part of this review involves us talking to the more senior members of staff to ascertain their thoughts on likely longevity with the company and future retirement preferences so that we can ensure that the gaps left by them when they leave are covered by other, younger, experienced staff.”

“Without wishing in any way to pre-empt the course of this conversation, would it be safe for me I assume that I am included in this group of ‘more senior staff’?” asked Smith, still seemingly completely unperturbed.

“Well, I think it would be reasonable to include you in that category, what with your sixtieth birthday being just around the corner. I think it would be unlikely that the subject of retirement had not crossed your mind in recent months, especially as you are entitled to a very generous final-salary pension at sixty, and you have more than worked the required number of years to qualify for the maximum entitlement.”

Smith scratched the lobe of his left ear in contemplation, which afforded me the unfortunate opportunity to notice just how hairy and unkempt his earholes were. Not a particularly endearing characteristic for client-facing personnel, it has to be said.

“You are absolutely correct, Mr. Brooks, one has to consider the future at all times during one’s career, but no more so than when one approaches the age of retirement. Furthermore, my good wife has managed to keep reminding me of the subject ad nauseam. I believe she is impatient for me to bring the inevitable day forward for some reason, best known to herself. However, I am yet to be convinced of the benefits of an early professional capitulation, having known many a fine man wither on the barren vine of retirement, shrunken into desiccated marital appendages in no more than a few months, their energy and ambition drained by the shackles of domesticity. I realise that some people make the transition more easily than others, especially those who have external interests like myself. But even then, the shock of having to invent a new reason for getting up in the morning can be fatal. Many a heart attack or stroke can be laid directly on the effects of sudden and irrevocable purposelessness.”

“Indeed, Mr. Smith, the shock of retirement can be difficult to manage for someone who has spent a career dedicated to one’s profession. I fully appreciate how daunting the prospect may seem. None the less, perhaps you paint a somewhat gloomy picture of what can, indeed, be the beginning a new and possibly happier life. Many retired people are able to take up new interests and pursuits, travel the world, and find the time to live a lifestyle they have been unable to whilst trapped by the all-consuming routine of a nine to five commuting existence. Is there nothing that you might find to look forward to after Bailey and Benfield?” 

Mr. Smith looked thoughtful for a moment, but not in the sense that he was undergoing a change of mind.

“Indeed, I very much enjoy a long holiday now and again, but this can be arranged quite satisfactorily within my generous annual leave entitlement, which provides an excellent reason not to dwell in far-away places or outstay one’s welcome. As for hobbies and interests, I seem to find sufficient time to enjoy these as well as working full-time. It is merely a matter of time-management, and a busy man is always more effective than one who forever defers tasks until tomorrow. No, for now, I do not consider myself ready for retirement. Sixty is still a relatively young age in our modern culture, and I feel there is more I can give to my profession. Of course, should the time come when my faculties begin to fade in such a way as to affect my capacity to work, I should then have no choice but to stand down from duty.”

It seemed as if Mr. Smith was about to terminate the interview, as he started to stand up.

“Please wait just a little longer, Mr. Smith. As I explained earlier, this is not about your ability to perform at the highest level. We know you are more than capable in that respect. It is more about thinking of the future of the firm. Like any living organism, it needs to refresh and renew its cells constantly to avoid becoming stale and prone to disease. We need a constant supply of new blood. Naturally, this has to be balanced with maintaining an appropriate degree of experience, but this can be found in abundance within the Partners. Your position, whilst vital to the organisation, is not one that requires a particularly experienced pair of hands to deliver it. There are many ambitious younger employees who could fill the role adequately. To put it bluntly, you are not indispensable, and it may be in your best interest to move on with dignity and grace when the time is right, rather than find yourself an ever-increasingly square peg in a round hole. I am not for one minute suggesting that the Partners would not make sure that you are generously financially compensated for your cooperation, but rather that they could potentially make life difficult for you if you decide to stay on too long. I think it is only fair to alert you to this reality”.

I was disappointed that I had to resort to such bluntness, but in my experience, beating about the bush is a generally unwise HR tactic that can come back to bite you. Smith did not seem surprised by my comments, but nonetheless appeared slightly annoyed with the situation. He has sat back in his chair and crossed his arms over his chest whilst I had been reading the riot act.

“I understand you fully, Mr. Brooks, but I wonder how you would react in my position. I feel that my continued employment should be guaranteed, not questioned, in that I have a long track record of performance and loyalty, as well as years of continuous service behind me. This would normally provide one with a degree of job security, especially if one is still a long way from the state retirement age. It is my understanding that recent legislation has made it harder for employers to discriminate against employees on the grounds of age. If I thought for one minute that by leaving now, the fortunes of Bailey and Benfield would be instantly improved, I would naturally fall upon my sword. However, this is clearly not the case. Furthermore, I have to admit to being somewhat disappointed in your tone and attitude. I was probably working here when you were still in nappies. I really don’t think you are in a position to talk to me as if I was an old and useless cog in the machinery.”

This time Smith stood up, and I knew it would not be possible to keep him in the room with me much longer.

“In that case, Mr. Smith, I apologise if you have misunderstood my intentions. I was merely pointing out the current situation and the possible consequences of different future scenarios. May I suggest that we leave this conversation now and that perhaps you can take some time to think things over a little bit more. There is absolutely no hurry.”

Smith left without responding to this, as I expected. To be honest, I was not surprised by his initial reaction. Clearly it would have made my job easier if he had acquiesced rather more willingly, but I always knew that this was just the opening skirmish in what could be a prolonged campaign. Unfortunately, it now looked as if other tactics may need to be employed. I had already been considering how to collect third-party opinion on Smith from colleagues, especially from those ambitious to replace him, but I had now discovered that Mrs. G, Smith’s eponymous wife, could potentially be a useful lever, given her obvious desire to tear her unwilling husband from his daily professional grind.

~

Forgive me if I am once again getting rather technical, but I think it is important for the reader to understand the dynamics of the HR process, in order to fully grasp our handing of Mr. Smith’s case. I am therefore going to refer to a modern-phenomena known as ‘360-degree feedback’. This is an HR methodology, commonly applied to annual staff performance reviews, which can be used both for development purposes and performance evaluation.

Information solicited in a 360-degree feedback process can include feedback from an employee's subordinates, peers, and supervisors, as well as a self-evaluation by the employee himself or herself. Such feedback can also include, when relevant, feedback from external sources who interact with the employee, such as customers and suppliers or other interested stakeholders, such as Mrs. G. The aim is to gather feedback regarding an employee's behaviour from a variety of points of view (subordinate, lateral, and supervisory). It, therefore, may be contrasted with the more traditional "downward feedback", or feedback on work behaviour and performance delivered to subordinates by supervisory or management employees only, which I tend to prefer.

 360-degree feedback can purportedly “identify the key drivers of experience, productivity and engagement to enable a company to act in real-time to drive changes in the workplace that will have an impact on employees and on business performance, whilst at the same time reducing unwanted and costly attrition”.

 Whilst my personal opinion of the practice is somewhat skeptical, to say the least, in that subordinates rarely make objective character or performance judges of their superiors (in fact, quite the opposite is true), collecting and collating all the feedback demanded from the process is both complex and time-consuming, more often than not leading to despair the part of HR practitioners or the inevitable erosion of commitment by participants.

However, it struck me that a 360-degree feedback appraisal of Mr. Smith would be entirely appropriate in the circumstances, and one which could not be challenged, it being authentic and well-established HR methodology. The fact that this degree of rigour is not applied to all staff appraisals at Bailey and Benfield is a minor objection that can be explained by limitation on total resources available to the HR department.

My next task, therefore, was to draw up a list of interviewees who could provide me with 360-degree feedback on Mr. Smith’s attitude and performance, hopefully containing some negative elements which may be used to build a case arguing for his dismissal. Naturally, I would prefer him to take the retirement package and run gracefully, but contingency is the by-word of robust HR practice, so such a case file would be essential, going forward.

 Over the years, Smith has had many subordinates who have now surpassed him in the hierarchy so who could be considered as witnesses in both capacities. However, best practice dictates that I choose existing serving staff to participate in the evaluation, taking into account their current roles rather than previous ones. After an hour of desk-top research, I came up with the following names:

Superiors:

Sir Hugo Benfield, Senior Partner, Client Facing Business

Gerald Nash – Junior Partner, Client Operations

Lynne Wood – Senior Client Marketing Manager

Peers:

Neville Pierce – Senior Accountant, Institutional Clients

Anne Newton – Senior Accountant, Charities

Subordinates:

Frank Field – Junior Accountant

Kamal Patel – Deputy Head of Small Client Services

Sarah Green – Manager of Office Administration

 Clients & Stakeholders

Appleby International Books – Client Account

Norbert Jones International Haulage – Client Account

Mrs. G – Family Member

 Any more interviewees would make the process unduly complex, but I felt that, between them, these participants would be able to provide the range of feedback I was looking for. As for the two clients, I immediately set to work writing letters enclosing our standard client feedback form, with cover notes asking for particular comments on the performance of their dedicated client accountant, namely Mr. Smith. I then asked my secretary to make appointments with the relevant staff and decided to wait with regards to approaching Mrs. G, as this would probably be best done after the other feedback had been attained.

 Sir Hugo popped in to see me later that afternoon and I updated him on progress. I could not really understand why he was so concerned about the details, but his obvious interest in the matter served to put me under more pressure. Whilst I was reasonably optimistic about a positive outcome for the firm, having been through similar processes before, I could not be sure how quickly it would be possible to come to a watertight settlement. “Do what you can,” said Sir Hugo, patting me menacingly on the shoulder.

 Fortunately, I was otherwise occupied with annual bonus calculations for most of the afternoon, which took my mind of things. However, as I left the office around six, I had a heavy heart due to an inexplicable premonition that the Smith case would turn out to be more troublesome than I had originally anticipated.

 Leaving at six is a risky procedure, as it is unwise for any of the Partners to see you slink off before they have completed their day’s work. Whilst I was not troubled by them, I did notice Smith, still at his desk, as the glass elevator dropped past his floor. “Damn,” I thought, “It doesn’t look like we will be able to trip him up on time-keeping.”

 I do not normally discuss confidential HR matters with my wife. There is no reason why I shouldn’t because she has absolutely nothing to do with Bailey and Benfield, being a local Pilates instructor by profession, and not familiar with any individuals I may be talking about. However, I am mindful of how tedious matters of personnel management can be to anyone who is not involved in the profession and, generally speaking, Louise and I have better things to discuss.

 On this occasion I made an exception, feeling that my wife’s objectivity might help me to navigate through what could turn out to be a rather circuitous journey, and this decision probably reflected my sense of anxiety about the case. Failure would certainly damage my professional position, and hence, potentially our family income, so I was probably right to do so.

 Over dinner, I summarised the challenge to her, to see if she had any overriding thoughts on the matter. As I did so, my wife looked at me with what, one could imagine being, a slightly enigmatic grin on her face.

 “As you know, I am absolutely no expert in such matters, but it sounds to me like the decision that Mr. Smith must leave the company has already been taken, with or without his assent. You are simply the executioner. However, I expect that if you fail to strike a clean blow or if there is any legal comeback, you will also be the next fall-guy.” 

 “You have put it most succinctly, my dear. Perhaps you could argue that I am in a vulnerable position as my employee. However, at least I am in the driving seat and have a wealth of HR resources and experience to fall back on. I do agree that Sir Hugo’s loyalty towards me is as fickle as the wind, to say the least, and, in the event of an unsatisfactory conclusion, I could well see myself facing trumped-up allegations of professional incompetence. On the other hand, if I am successful, I would imagine that this action would command considerable respect and potentially lead to reward. It is, indeed, a high-stakes situation which I will have to divert all my energies to resolving.”

 My wife observed that, in her humble opinion, the whole corporate personnel process is extremely sordid, bringing out the worst possible qualities in human beings, mostly based on greed, fear, humiliation, or survival-at-any-cost. She was concerned that it seemed, increasingly, that I was working in a viper’s nest of intrigue and beginning to behave in a startlingly Machiavellian manner, adding that she hoped that this behaviour would not spread into the domestic arena. Mrs. Brooks is a highly intuitive individual and would probably have made a very competent HR officer in her own right had she ever been inclined that way. Of course, she was right. I have never been able to easily reconcile the sinister machinations that I am expected to impose on other people’s lives and careers every day, with my deeper sense of humanity and common decency. The two seem to have been becoming increasingly divergent as I have risen up the professional ladder. This is another reason why I prefer not to discuss work matters at home.

 “As usual, you have put your finger on the button, Louise. It is a quite unpleasant area of human dealings that I work within. To survive in it, one must dig deep into the detritus of human ambition. I have often wondered how I could possibly get out of it all, and perhaps then perform a nobler role in society. Sadly, I have no other qualifications and feel forced to continue along the same vein despite the, very obvious, pitfalls. Please bear with me, my dear, and rest assured that my professional conduct, cowardly as it may sometimes appear, is simply play-acting in order that I can continue to support my family. Living so close to amoral behaviour, on a daily basis, clearly brings the risk of deeper contagion but please be assured that I am strong in my determination to keep my professional and private lives on completely different points of the moral compass.”

 “I have infinite faith in you,” she said, stroking my inner thigh with her foot under the dining room table. “Why don’t we have an early night and forget all about it?”

 Mrs. Brooks and I have a Labrador called Mitch. We are currently trying for a baby.

 ~

There is often a general laxity of behaviour in the office on Fridays. I put this down to a number of psychological factors, not least the Partners’ absurd decision to allow staff to ‘dress-down’ on this day of the week. It is quite clear that slovenly dress and slovenly performance are two peas from the same pod. Furthermore, most staff do not really have the sartorial intelligence to understand the difference between ‘dressing-down’ and wearing the most inappropriately casual clothes it is possible to buy, including track-suit trousers and trainers, neither of which are conducive to robust accounting performance. I am quite pessimistic about the future of formal wear in the office, many male staff having already come to the conclusion that they do not even need to wear a tie during the rest of the week, and many female staff believing that sports shoes and sleeveless bodices are appropriate attire. My preference is always to maintain a high standard of dress, including polished shoes, cufflinks, and a pocket-handkerchief. Some may consider such attention to detail unnecessary in a world where comfort is prized so much more highly than style, but I can honestly say that, by being formally attired, I maintain a formal approach to my work, even on Fridays.

 The second reason for laxity in the office on Fridays is based on the historic tradition of City workers taking their recreation in the pubs and clubs of London on a Thursday evening. This means that roughly 50% of the staff reporting for duty on a Friday are either sleep-deprived or suffering from alcoholic poisoning. There is a perception that it is acceptable to suffer a hangover during working hours, rather than at home over the weekend. It is almost impossible to maintain accuracy whilst constructing a complex balance sheet when one is physically and mentally disabled by overindulgence.

 The third factor influencing performance on Fridays is the fact that many of the Senior Partners choose to arrange their diaries so that they do not need to attend the office on Fridays, thus enabling them the luxury of a long weekend. It may be that meetings and lunches are specifically scheduled at the end of the week but it is clear that many of them use the extra day to allow time to travel to their country homes or overseas villas. Whilst it is entirely the prerogative of partners to choose when to be in the office, their scarcity on a Friday does tend to encourage a rather less formal working environment that is evidenced during the rest of the week, not to mention a striking increase in staff absenteeism. Nothing positive ever came from leading by poor example. 

 The final ‘Friday factor’ is timekeeping. Most of our junior staff are permitted to work ‘Flexitime’ which means they can choose when to complete their weekly hours so long as they are in by 10 am and do not leave before 4 pm. Many choose to abuse this privilege by working 10 am to 4 pm every Friday, and making up the time during the rest of the week, contrary to the spirit of Flexitime, which was designed to encourage staff to accumulate extra hours and then forget to take them later as owed leave. The consequence of this is that very little work takes place before 10 am and after 4 pm on a Friday. If you add this to the other restricted working practices, then you almost have one day of industrial action or work-to-rule every week. In my opinion, all this is far worse for productivity than allowing Mr. Smith to keep his position in the company, but who am I to make such judgments?

None the less, I will continue to press upon the Partners the importance of reviewing Friday dress policy and Flexitime working and prescribing more severe repercussions for repeated absenteeism on Fridays.

 All this may account for Frank Field arriving late and in a somewhat disheveled state to our interview at 10.30 am that Friday. He was wearing blue jeans (which are contrary to even Friday dress code protocol), trainers and a black T-Shirt, looking every bit the layabout. It was clear that he had only recently arrived in the office and the dark rings under his eyes indicated the possibility that he had been out carousing the evening before. He was unshaven, though this is no longer an indicator of carelessness or personal crisis, but the normal state of facial unkemptness for most young men, even in our profession.

 Despite his appearance, Mr. Field is one of our most promising junior accountants, though it is fortunate that neither the Senior Partners nor any of our clients could see him in this condition. I am led to believe that many of the younger generation not only partake in alcohol during the week but are also prone to ingesting other narcotic substances which may have both short and long-term ramifications on their mental state. However, in the absence of any evidence of such illegal self-abuse, I was not at liberty to warn the employee of the dangers of such youthful carelessness.

 “Welcome, Mr. Field,” I said encouragingly, “Please take a seat. I trust this is a convenient time for you to speak to me?” Field slumped into the chair like a sack of potatoes. Clearly it was too early in the morning.

 “Whatever,” he said, somewhat insolently.

 “Well, the reason I wanted to talk to you is that I am currently conducting a 360-degree appraisal on your immediate line-manager, Norman Smith. I am therefore asking a number of his colleagues to comment on his professional performance, so I can build a rounded picture of his development needs. I will, therefore, be asking you to answer a few questions. What you say is completely confidential and will never be repeated to Mr. Smith, so you can be as honest as you like. In return, I would not expect you to talk about this interview with any other members of staff. It is a confidential discussion between you and me.”

 “I see,” said Field, rubbing his eyes as if to awaken himself from a recent slumber.

 “OK. Let’s start by you describing how your role relates to Mr. Smith, shall we?”

 Field thought for a moment and then said: “Well, I am sure you are fully aware of our respective job descriptions. In short, Mr. Smith is the lead accountant for a portfolio of corporate clients. As such, he is their primary contact point and he conducts much of the on-site work that may be required. Upon his direction, I am then requested to draw up the accounts to his specifications. He then checks these, signs them off, and returns them to the client. I am also responsible for raising client invoices through our finance team and checking when these are paid.”

 “Are there any other junior accountants working with you to support Mr. Smith?”

 “Yes and no. I am dedicated primarily to him but am occasionally seconded to other senior accountants to support them, if they experience a sudden surge of time-sensitive work, for example. Likewise, other junior accountants may be seconded to help me if the reverse is true. However, I would say 90% of my work is for Mr. Smith’s clients.”

 “And how would you describe your professional relationship with Mr. Smith. For example, do you feel that he makes reasonable expectations of you, does he praise good work, or does he try to get you more involved in client-facing activities as part of your professional development?”

 “On the whole, I would say he is a pretty decent bloke, and he certainly knows his stuff. I have learned a lot in the thirteen months I have been working for him on a range of issues including tax minimisation, creditor write-offs, and balance sheet-presentation. He can be a bit crusty on occasion, especially if he is under particular pressure but I think we both know what needs to be done. He is as liberal with his praise as his admonition, which is fair enough in my book. How else would you learn? As for meeting clients, this does not happen frequently, but he is fulsome in his support for me when talking to clients on the phone, and keen that they should know that he is part of a team and not a one-man show.”

“You seem to be saying things to me that you think I want to hear, Mr. Field. I am much more interested in any areas of conflict or concern than praise for Mr. Smith doing what he is paid to do.”

 “Look, I would tell you if I thought Mr. Smith was an incompetent manager, but in my limited experience, this is not the case. Furthermore, I am less than impressed by HR encouraging me to snitch on my colleagues. Surely there are other ways of ascertaining a member of staff’s professional competence.”

 “That is indeed the case. However, the exercise we are currently conducting involves input from a range of different people, including subordinates. As in everything you do for a large firm, you are just a small part of the overall equation. Perhaps it would be easier if I asked some more direct questions. For example, has Mr. Smith ever been abusive towards you?”

 “If you count reprimanding me for accounting inaccuracies or failing to remember he has sugar in his coffee, then yes, Mr. Smith can be abusive. However, we are both aware that there is absolutely no malice in his harsh words, and there are no hard feelings afterward. I can honestly say that my accuracy has improved dramatically since I have been working for him, and this is in no small part due to being pulled up when I make errors. Like any other human being, he has his moods, and I know when to keep quiet. He sometimes swears under his breath in frustration, but I would never take this personally. He is simply letting off steam.”

 “And have you ever heard him swear in front of clients or female members of staff?”

 “No. I would say Mr. Smith is generally a model of politeness in front of clients and, indeed, members of the fairer sex.”

“Thank you, Mr. Field. That has been very helpful. If you think of anything else of relevance in the next day or so, please do not hesitate to contact me.”

 “Is that it?” said Field, as if there was something more that I had forgotten to ask him.

 “Unless there is something else you want to contribute?”

 “Well, there is just one other thing that might be worth noting. You may be aware that Mr. Smith had a small accident on holiday last year. Since he has come back, he has undergone something of a personality change. Prior to this, he was generally self-absorbed and less than interactive with colleagues. Since then he has become much more engaged, and positive. I don’t know what happened to him, but he seems to have been a new man since then.”

 “Most interesting, Mr. Field, thank you for your contribution.”

 It was clear that I wasn’t going to get very far with Field. He was determinedly loyal to his mentor and still hungry for the knowledge and experience he could wring out of him. Loyalty is, of course, an admirable characteristic, unless it is unduly sycophantic or self-serving. I made a note to explore the expletive language Smith was prone to, and to dig a bit more into his supposed change of character. Other than that, it was unclear whether any progress had been made at all. Nonetheless, I had a sense that something was not quite what it seemed with Mr. Smith.

 In my experience, no-one is squeaky clean if you delve deep enough.

To be continued.......