1、 外文翻译 原文 Retaining Top Talent Still a Requirement for Firms MaterialSource: JournalofAccountancy Author: Brundage,Heidi Koziel, Mark For years, finding and retaining staff were the top two concerns of management at public accounting firms. But when the economy soured, client retention quickly became
2、 the top issue for CPA firms of all sizes, according to the 2009 PCPS CPA Firm Top Issues Survey, a biennial survey of public accounting firm owners on their greatest practice management issues. At first glance, it appeared that firms would need to completely change course and focus on nonstaffing i
3、ssues. But client retention and other firm goals can only be achieved by having staff members who possess the knowledge and skills to get the job done. Treating people as your greatest asset is essential to a firms success. From a dollars-and-cents perspective, turnover is a serious business factor
4、that all firms should monitor. When the economy turns around and business picks up at larger firms, those firms will start hiring again. Firms and corporations will again be in a talent war for CPAs. When and if a team member voluntarily leaves your organization, you will spend a great deal of time
5、and money hiring a replacement. Dont wait until then to focus on retaining your best people. Consider the following ingredients of staff retention success now to ensure the well-being of your firm and its members. CULTURE IS KEY The initial step in achieving retention success is instilling in the fi
6、rms culture that people are the top priority. This must come from the top of the leadership hierarchy and flow down through the organization. Building a cohesive staffing systemone in which each function, such as recruitment, training and performance management, is integrated with the otherswill dem
7、onstrate a commitment to the people power of your company and will regularly breed retention efforts. Effectively managing and retaining todays human capital is a continual process that is affected by every policy, procedure and decision related to your people. It is in a firms best interest to view
8、 retention not as a separate initiative but as inherent to firm culture. When retention becomes a priority, that mindset flows through the firm and staffing programs will naturally gravitate toward maximizing employee satisfaction and retaining the best and brightest talent. A culture based on reten
9、tion promotes positive energy and the desire for employees to stick around because they belong PERFORMANCE MANAGEMENT A solid performance management system is a valuable tool for retention because it provides feedback, which helps improve employees comfort levels, while involving them in setting goa
10、ls that are in line with firm objectives. Good performers want to be held accountable. Managing performance throughout the year through predetermined written goals helps them achieve that accountability. Additionally, giving and receiving feedback throughout the year empowers team members to keep co
11、mmunication lines open and to develop mentoring skills. The system should be based on a common foundation, such as a competency model, that applies to all levels within the firm. For example, a competency model helps managers to counsel poor performers because it displays the behaviors and actions t
12、hat team members should be demonstrating. If poor performance is recognized and dealt with properly, one of two things should happen. The team member will improve and thus become a contributing part of your staff. If performance does not improve, the firm will be in a good position to terminate the
13、individual. Both outcomes are great for the firm and for the remaining team members because there will be one less issue that takes time from focusing on top performers, and accountability will be visible and clear. Some firms are taking their performance management systems in new directions to impr
14、ove retention rates. RSM McGladrey began revamping its system two years ago to help employees understand their career path options and the skills needed to get there. McGladreys performance management approach allows employees to receive regular feedback, using career development guides and resource
15、s to learn about career options, and meeting regularly with a career adviser, who can help them develop the skills needed for the next level. For example, the career adviser looks at the next job profile and engages the employee inconversations about the appropriate engagements that individual shoul
16、d be assigned to, what role he or she should play, what his or her competency gap is and the training and skill-building steps that are necessary to help close the competency gap.“Our system is designed to really focus on the longer term and developing our talentpipeline, not just looking back over
17、the last year at performance,” says Kimpa Moss, CPA, RSM McGladreys chief human resources officer. “We started this back when retention rates were lower. We listened to what our people wanted. In order for them to be able to see a long-term career at McGladrey, they needed more resources devoted to
18、career development and to engage in discussions with individuals who can help them achieve their career goals. We never wavered on this when the economy went sour.” The McGladrey system ties compensation to the individual goals of both the adviser and advisee, and is just one example of how firms ca
19、n incorporate the wants and needs of individual team members into performance goals, measures and incentives. COMPENSATION AND REWARDS Compensation is a seemingly obvious retention tool, but no single approach will work for all firms. A firms method for compensating employees should be based on spec
20、ific goals and needs. By tying a portion of a team members salary (including bonuses) to individual performance goals as well as firm initiatives, a firm can reward top performers and motivate employees to achieve their best. This is called a pay-for-performance system and is designed to take both f
21、inancial (objective) and nonfinancial (subjective) measures into account (see the AICPA publication Compensation as a Strategic Asset). For a pay-for-performance system to succeed, a firm must define its mission, vision and core values so that firm members have a clear understanding of why the firm
22、exists, what its goals are, and the culture in which everyone will coexist. To further enhance a pay-for-performance strategy, a customized win-win compensation agreement can be developed for each team member. The agreement can be as simple or complex as desired, but it should outline goal categorie
23、s (or buckets of measures, such as financial, client activities, business development, etc.), specific goals and measures. (Employees of PCPS member firms can find sample win-win agreements on the PCPS Human Capital Center Web site. A single sample, applicable to managers, is also available to downl
24、oad here.) Again, each firm should develop unique and dynamic win-win agreements based on its vision and strategic initiatives. Compensation is only one component of an overall retention strategy. To find out what other types of opportunities and benefits your employees are looking for, ask them. “W
25、e try to make everybody feel important at our firm by listening to what they have to say. After all, theyre on the front lines, and they make or break the firm. The younger people want a title and want to know where theyre going and what to do to get there,” says Margaret McConnell, CPA, managing pa
26、rtner of Marsh & McConnell, an 18-member firm in Atlanta. Your firm may offer a seemingly extraordinary incentive that the staff couldnt care less about, but what they do want is more paid time off and the option to telecommute, for example. “Work/life balance is very important to us as owners, and
27、we want our employees to know that we really mean it,” says Laura Concannon, CPA, a principal at Vardavas & Concannon, a six-person firm in Baltimore. It is part of her firms retention strategy to offer employees options beyond monetary incentives. For example, they offer telecommuting options and f
28、our weeks of paid time off. “You get more done at work when you have that balance,” Concannon says. Use the discussions that occur during weekly staff meetings, recruiting, new hire orientations, and counseling/mentoring sessions to learn what motivates your staff or potential hires. Then try someth
29、ing new and test it. RETENTION IS CULTURE, NOT A LIST OF BENEFITS The biggest lesson in building retention is to remember that opportunities are everywhere, not just in salary and benefits. Retention begins before you hire someone and carries through all firm activities. If you treat your team with
30、respect by showing them how important they are to the firms success, they will be happier, more highly motivated and ready to give back to the firm. People dont just come to work for you because they want money. Team members also want opportunities to demonstrate performance against goals and to sho
31、w leadership. Such an open and nurturing culture will be attractive to outsiders, and then the cycle will repeat. When it comes to talent, firm size is of no consequence. If youre small, large or somewhere in between and youve taken the appropriate steps to attract the right people, hang on to them.
32、 “In our profession, we can never take our eye off of working to keep our people happy,” Moss says. “You leave yourself with a hole in your pipeline if you do.” Regardless of the state of todays economy, CPAs are in the knowledge profession. And future success and profits could depend on your retent
33、ion strategy. 译文 留住优秀人才仍是企业需求 资料来源 : 会计杂志 作者： Brundage,Heidi Koziel,Mark 多年来，发现和保留人才是会计事务所两个最重要的管理问题。但是，根据 2009 年会计师事务所最重要问题的调查中，会计师事务所执业业主对他们最大的管理问题两年一次的调查，每当经济恶化，客户 保持迅速成为为各种规模的会计师事务所的首要问题。乍看之下，似乎企业需要彻底改变 nonstaffing 问题的过程和重点。但是正视顾客和企业其他目标需要靠员工拥有的知识和技能才能实现。所以应该视人为企业成功的最大的资产。 从美元和美分的角度来看，营业额是一个所有企业
34、应监测的严肃的商业因素。每当经济好转，大公司的业务兴起，便要开始招聘人才。公司和企业又要为注册会计师进行人才竞争。 可是 ，如果一个团队成员自愿离开您的组织，你会花大量的时间和大量金钱雇用一个替换。不要等到那个时候把焦点放在留住你最优秀的人才。考 虑以下成功的因素，以确保公司的成功和员工的福利。 文化是关键 实现成功的第一步保持灌输公司的文化，这必须来自高层领导，并通过组织流传下来。建设一个有凝聚力的人员配置系统 ，其中包含各种功能，例如招聘，培训和绩效管理，再结合其他功能，将体现贵公司对员工权利力的承诺和规律性保留人才的努力。有效管理和留住今天的人力资本是一个持续的过程，受与员工有关的每个政
35、策，程序和决定所影响。它作为企业内在文化和最大利益保留，而不是作为一个单独的倡议。当保留人才作为一个优先事项，心态方案流经公司和人员编制，自然会 倾向于最大限度地提高员工的满意度和留住最优秀的人才。以保留为基础的这种文化以促进积极性力量和员工愿望存在。 绩效管理 一个坚实的绩效管理系统是一个对留住人才非常有价值的工具，因为它提供的反馈意见，这有助于提高员工的舒适度，而他们参与设定的目标与企业的目标一致。表现出色的想要承担更多责任。绩效管理通过制定一整年的目标帮助他们实现这一职责。此外，贯彻全年团员能力表现，给予和接受反馈，保持交流渠道开放和发展技能培训。 这个系统应该建立在一个共同的基础上，如
36、胜任力模型适用于公司各个阶层。例如 ，一个胜任力模型可以帮助管理者建议表现差的员工，因为它展示了团队员工应该达到的行为和准则。如果表现不佳的团员被公认并处理适当，其中一项应该发生。那么你的团队成员将会改善，从而成为你员工贡献的一部分。如果绩效没有被改善，那么公司将处于有利地位来终止个人。这两种结果对公司和剩余的团队员工都是有利的，因为关注优秀员工发现的问题少，并且责任制会变得明确清晰。 一些公司的绩效管理系统正在向新方向发展来提高优秀人才保留率。McGladrey 两年前就开始改进 其系统来帮助雇员清楚他们的职业道路的选择和达到目标所需要 的技能。 McGladrey 公司的绩效管理方法允许雇
37、员接受定期的反馈，通过职业发展方向和资源来了解职业选择，并定期与能帮助他们 开发下一阶段所需要的技能的职业顾问交流。例如，职业着眼于未来的工作概况，在谈话中就个人将会被分配与员工做个适当的约定来吸引员工。他或她都有可能担任，但是是由他们之间的能力差距决定的，因此技能学习和培训是减小能力差距所必须的。“我们这个系统的设计是为了着眼于我们永久的团队和发展我们的人才管道，而不是回顾去年的成绩”。 McGladrey 的首席人力资源官说。“当我们人才保留率较低的时候，我们采用了这个系统。我们知道了员工想要的。为了在 McGladrey 能够看到一个长期的职业发展 ,他们需要更多的资源致力于职业发展并
38、且在个人之间讨论谁能帮助他们实现自己的职业目标。当经济危机的时候我们也从没有动摇过。” 该 McGladrey 系统关系顾问和建议者对个人目标的报酬，这只是公司如何把员工个人需求与绩效目标、措施和激励结合的一个例子。 补偿和奖励 补偿看似是一个对保留人才效果很明显的工具，但单独的一个措施不是对每个企业都有用的。公司补偿员工的这种方法应该建立在特定的目标和需求上。 通过把一部分团队成员的薪金（包括奖金）与个人绩效目标结合起来作为公司的积极性。一个公司可以奖励优秀员工，激励员工实现最佳状态。这就是所 谓的按绩效付钱的系统，计划兼顾财务和非财务的措施。为按效付费系统获得成功 ,企业必须明确的任务、愿
39、景和核心价值观 ,使员工清醒地认识公司为什么存在，它的目标是什么，以及和每个员工相关存在的公司文化。 为了进一步提高按效付费策略 ,需要为每个团队成员开发一个定制的双赢的补偿协议。 该协议可以是简单或复杂的需要，但它应该纲要目标类别（或桶的措施，如财务，客户活动，业务发展等），具体目标和措施。其次，每个企业需要发展独特的和动态的双赢协议，基于它的前景和具体措施。 补偿只是保留人才成为略中的一部分。有 益与你的员工的其他机遇还在寻找，询问他们。“我们通过倾听员工的意见和想法，设法让他们感到自己在公司的重要性。毕竟，他们处在前线，决定公司的成败。年轻的员工想要一个目标，知道他们要去哪里，怎样做才能
40、到达那里。”玛格丽特麦康奈尔（注册会计师、企业和合伙人）说。 贵公司可能提供一个看似非凡的激励，员工无法不关心，但他们确实希望更带薪休假和选择远程办公，例如， “工作和生活的平衡是非常重要的，作为业主也一样，我们希望我们的员工知道我们真的是这个意思，”劳拉说康坎农（注册会计师）。这是他保留人才策略的一部分， 为员工提供薪酬以外的激励机制。例如，他们提供了远程办公和四个星期的带薪时间。“当你拥有这些平衡的时候你将工作的更多，”康坎农说。 通过每周员工会议的讨论，招募、新录用定位，通过咨询和指导会议以掌握诗什么激励着你的职员或潜在的新成员加盟。然后尝试新事物并对其进行检验。 保留是文化，而不是一个
41、福利一览表 在提升保留率的时候最重要的是记住机会无处不在，不是只有薪酬和福利。保留活动应该在你古人和开展企业活动之前进行。如果你通过展示员工对公司的重要性来表示对他们的尊重，他们会感到很满足，充满 活力，并努力为企业的目标而奋斗。人们不是光为你工作， 他们想要钱。团队成员也想把握机会达到目标，展现自己的领导能力。这种开放和培育的文化将能吸引外地人，然后将重复周期。 当涉及到人才时，企业规模大小没关系。如果不管你的规模小，规模大或者介于两者之间，如果你已经采取适当的措施来吸引人才，那就好好留住他们。“在我们的工作中，我们不能不把我们的精力放在保证员工的满意度上，”莫斯说。公司将来的成败将取决于你的保留策略！
