John E. Park, D.Ed.

As a result of the COVID-19 pandemic, our personal and professional lives have been turned upside down. Our normal routines have been disrupted and the impact is being felt in many ways. For those of you who have read my past articles for the PICPA, you know I often use sports analogies to emphasize key points and provide readers with new or different insights. As the crisis unfolded, professional and collegiate sports disappeared from our television screens. Six months ago, who would have thought that there would be no March Madness, that the NBA season would be closed down, and that we wouldn’t be getting excited about a Penguins run at the Stanley Cup (sorry Flyers fans). With all of these unexpected changes, our ability to maintain our core habits and stay focused on key priorities in our firms has never been greater.  

Charles Duhigg, in his book The Power of Habit, provides a framework that can serve as the foundation for identifying and developing what he terms "keystone habits." Keystone habits are the patterns of behavior that control how we live our day-to-day lives. From brushing your teeth in the morning to an afternoon candy bar, patterns of behavior can move us in a positive and productive direction or in a negative, sometimes self-destructive, direction. It doesn’t matter if you are a managing partner or a first year staff accountant, establishing positive keystone habits can help build invaluable skills, such as being an active listener. When a team member connects with you on Zoom, do you focus on the individual you are communicating with and give that person your undivided attention, or are you focused on the second screen you have open or the text you are receiving? Do you put on headphones to reduce distractions or move to a quiet space in another room? Are you present for the conversation and truly listening to what is being presented, or are you multitasking and telling yourself that the other person can’t see your eyes moving around as you type an email? Active listening is a great example of a keystone habit that many of us need to focus on as we are forced to conduct business remotely.

Keystone habits can also address practical issues that are relevant to every member of your team, such as how to maintain some semblance of work-life balance. Blurred lines between personal and work time can have far-reaching implications for our mental and physical well-being. Habits related to our physical and mental well-being, when looked at over time, have a significant negative or positive impact on our personal and professional lives. In this challenging time, an increased focus on maintaining a daily schedule, starting or continuing an exercise regimen, and concentrating on nutritional habits can help us to stay productive and healthy. Yale University professor Lori Santos in her online “Happiness Course” emphasizes the importance of building the habit of “savoring” things in our lives – from taking the time to enjoy a beautiful sunset or, as in my case, FaceTiming with grandchildren. For leaders of accounting firms, this is the time to focus on building, modeling, and encouraging team members in building up their positive habits.

Keystone habits can also influence complex issues, such as personal and business values. Core values that have been the foundation of a business such as great customer service or specific business expertise can become muddied or lost as we strive to adapt to a new normal. Developing keystone habits related to your core values takes time and focus, as partners and other leaders must set aside time to engage all team members in discussions related to the importance of these values and their impact on the sustainability and success of the business.

Duhigg also discusses how certain habits can become roadblocks and barriers to growth and future success. For instance, those who are transitioning from an operational role to one more focused on managing and leading may find old habits can die hard. We easily fall back into habits related to operational issues as we focus on day-to-day operations and the challenges related to the economy, the use of technology, and a disrupted and unsettled workforce. Too often we revert to that routine rather than pick our head up and look around to see if there are better options or more efficient methods that leverage technology and allow us to better meet the needs of our clients.

Change and letting go of old habits, or the creation of new ones, can be challenging and slow to take hold. Duhigg provides a four-step process that begins with identifying the routines that are the root causes of our habits. Do you head for the cookie jar when you get bored or stressed? Is it the cookie and the sugar that you enjoy, or is it stepping away from your computer and talking to your family members along the way to the cookie jar in the kitchen? Understanding what the real reward is that you are seeking is the second step in the process. After you understand what the routine consists of and what is the true reward of the activity, then you have to determine what the cue or trigger is. What are the patterns related to your want or need? Once you understand the components of the habit, you can develop a plan to modify the habit. So, back to the cookie example, if it is the break or the socialization in the afternoon that really motivates you, then reaching out to a friend for a five minute check-in call or take a 10 minute walk. You may still not be able to avoid every cookie, but cutting cookie consumption in half can have a noticeable effect on the "waistline" if not the "bottom line."

Habits that help move us forward in our personal and professional lives in a positive or a negative direction can be difficult to start or break. Derek Jeter, the former all-star shortstop for the New York Yankees, stated that "You don't get to the World Series by accident." Successful professional services firms don't continue to grow and develop without constantly evaluating their own vision, mission, and goals to determine if their habits are moving them in the right direction or holding them back.

John E. Park, D.Ed., is a director with Baker Tilly in the Philadelphia risk and internal audit practice where he works with clients on engagements related to strategic planning, enterprise risk management, change management, emotional intelligence, and leadership development. You can reach him at john.park@bakertilly.com.

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