This is how we can raise accounting in Kenya to next level

Last week I was asked to speak at a very unusual conference. It was organised by KCA University (whose council I chair), together with the university’s sponsor and close partner the Institute of Certified Public Accountants of Kenya (ICPAK), and the International Graduate School of Accounting Policy at Tohoku University of Japan.

It’s wonderful to see so many of our local universities engaging with high quality partners all over the world, and the KCA’s with Tohoku is just the latest for ours. The KCA University was originally established as the Kenya College of Accounting, specifically to boost the number of professional accountants in the country, and now here it was hosting the annual International Conference on Accounting & Policy for the first time it was being held in Africa.

My theme was “Aligning energy for enhanced productivity”, and given the Japanese dimension of the event I decided to open by drawing attention to the Japanese cultural concept Wa, which translates into English as “harmony”. “Wa”, Wikipedia informed me, “implies a peaceful unity and conformity within a social group, in which members prefer the continuation of a harmonious community over their personal interests.”

Wa, Wikipedia further explained, is considered integral to Japanese society, and derives from traditional Japanese family values. “Individuals who break the idea of Wa to further their own purposes are brought in line either overtly or covertly, by reprimands from a superior or by their family’s or colleagues’ tacit disapproval.

Hierarchical structures exist in Japanese society primarily to ensure the continuation of Wa. Public disagreement with the party line is generally suppressed in the interests of preserving the communal harmony. And Japanese businesses encourage Wa in the workplace, where rewards and bonuses are usually given to groups, rather than individuals, further enforcing the concept of group unity.”

There’s so much here in common with the cultures of traditional African societies, but what a contrast to the highly individualistic and aggressively competitive society that is so much of contemporary Kenya – and indeed of so much of the world today.

In line with my personal experience, I further read that Japanese children learn from their earliest days that human fulfilment comes from close association with others: “Children learn early to recognise that they are part of an interdependent society, beginning in the family and later extending to larger groups such as neighbourhood, school, playground, community, and company.”

And here’s how. “Most Japanese tend to avoid open competition and confrontation. Working with others requires self-control, but it carries the rewards of pride in contributing to the group, emotional security, and social identity.

Attitude of cooperation

The notion of harmony within a group requires an attitude of cooperation and a recognition of social roles. If each individual in the group understands personal obligations and empathises with the situations of others, then the group as a whole benefits.

Success can come only if all put forth their best individual efforts, and decisions are often made only after consulting with everyone in the group. Consensus does not imply that there has been universal agreement, but this style of consultative decision-making involves each member of the group in an information exchange, reinforces feelings of group identity, and makes implementation of the decision smoother.”

Sounds too good to be true? Before quoting from my Google findings I took the trouble to seek the comments of a Japanese consultant I happened to be with on the eve of presenting my session, to seek his confirmation that all of what I had read still holds true.

Not as much as before, he felt, as there’s now a serious political divide in 21st century Japan, and also life-long employment is less universal there than it used to be. But, he confirmed, as an aspiration, an ideal, what I proposed to describe as a statement of the Japanese manifestation of my topic of energy alignment was indeed accurate.

So, to the obvious approval of the distinguished Japanese participants in the Safari Park room, I displayed the kanji symbol for Wa as my first slide, and continued with my now vetted description of what it implies. I followed this by talking about the Kaizen principles of continuous improvement. They were developed in post-war Japan and made famous by their application by the likes of Toyota.

They have since been applied by a good number of Kenyan organisations – including Mabati Rolling Mills, whose vision is “to be the Toyota of roofing solutions”, and in this very context. (For my audience at the conference I also drew attention to the fact that the Kaizen concept of consultation, continuous improvement and eliminating waste has been applied to developing “lean accounting”.)

Building on the ground I had laid I then challenged the accountants present by asking them if they were the stereotypical “Dr NOs” of their organisations. Were they the “Cost cops”, behaving as stern parents faced with naughty children? Did they lack any appetite for risk, and rejoice in “I-told-you-so” condemnations when something didn’t work out as expected? Did they restrict themselves to mere exception reporting, picking out only negative deviances? Was a permanent pessimism essential to their brand?

Or, I asked, were they constructive financial consultants who guided and supported their colleagues, spreading positive energy and building a reputation that would help them continue growing their responsibilities, including way beyond their discipline?

Win-win approach
I encouraged them to defy the caricature of accountants as over-serious number-crunching introverts who preferred interacting with spreadsheets than with people, urging them to develop their emotional intelligence and to reach out to and integrate with others in the organisation.

So for accountants reading this article, reflect on your attitudes and behaviour. Is your energy aligned with that of others? To whatever extent it is, keep becoming a strong team member with a positive win-win approach to interactions. And if you’re the boss of accountants, help them become ever more so. The influence of accountants is major. Let it add as much value as it has the potential to do.
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