Case 6.6 Essay

Charles Tollison, Audit Manager1. I strongly believe that Charles Tollison is qualified for a quislingship position as he puts in long hours worked year-round and solves the nearly difficult account statement/auditing issues. He is considered the technician of the smart set because of his abilities of micromanaging his jobs and being involved in every aspect of them. It shows that he cares for the company except he needs to invest more time in getting more clients, contracts for the organization, rather than spending all of his time solving business relationship/audit issues. These are matters that some one else can handle in order for him to qualify as a partner.2. I strongly believe that the firm did not traverse him fairly. They know very well that he is a hard worker that devotes most of his time with the company and has promised him year to year that he will get promoted. Instead, they are promoting his fellow audit manager, Craig Allan because of all the connections an d the saucy clients he brought to the firm. They can suggest Charles Tollison to shift some of his time from the audit/accounting work and deliver to bring in new contracts, as that is one of the major qualifications of a partner.3. As a bountiful international accounting, the criteria used when evaluating individuals for promotion to a partner is to place emphasis on the individuals behavior, personal expectations, aggressiveness, and individual achievement. Job success with international firms is primarily dependent upon the individuals expert competence, advancement does not occur without the development of management sciences. In order to be considered a partner you need to learn more sophisticated management skills such as communicating, organizing, motivating, and directing the efforts of larger and more numerous teams of staff and senior accountants. By the time a person is considered for partner, his or her primary responsibilities, in order of importance, are that of cli ent development, staff supervision, and, finally, technical accounting activities. Thus, while technical ability is the most important skill needed at the start of a career, it is not the most important skill needed to become a partner of a large international accounting firm. Smaller accounting firms establish different criteria for evaluation individuals for promotion to partner as is an informal process and typically establish on a persons technical competence. Promotion is somewhat limited within belittledaccounting firms.4. Some accounting firms manage their staffs according to an up or out policy presidential term both promotions and staff retention. The advantages of this type of management is that only those people with the potential to become partners is equivalent to retaining those with the greatest intelligence and skills, meaning a stronger and more productive work force in the firm than would go if people with lower potential were retained, no matter how valuable th ey otherwise might be. Moreover, it can take care more honest and straightforward than the tendency of many employers to retain staff by giving them fictive indications of their future prospects for promotion. Disadvantages are the high turnover work environment of an up or out policy. It is one device to keep all employees constantly on their toes and exerting themselves at full speed, at times with commodious work weeks as an ongoing proposition.