By Amanda S. Marcy, CPA, PhD

When most people hear the word “feedback” they commonly think of something a manager or supervisor provides for their employees or staff. Sometimes it is part of a formal annual performance review; other times it is a more conversational (informal) interaction. It may be in the form of positive feedback, meant to reinforce acceptable behavior, motivate an individual, or simply recognize good work, or as negative feedback, meant to correct a mistake, change undesired behavior, or help an individual improve. Regardless of its purpose or type, effective workplace feedback can provide valuable insights to the recipient; improve behavior, work performance, and motivation; and improve workplace morale, relationships, and communication.

But feedback can encompass more than top-down managerial observation. Peer feedback allows team members or colleagues, who are commonly a group of equals, to provide each other with input to enhance collaboration and improve a project, process, or skill. Although these interactions are commonly more informal, the process can take place as part of a formalized 360-degree performance review meant to collect feedback about an individual’s work performance from many sources beyond managers, including peers, clients, customers, and the individual themself. While peer feedback is comparable to manager feedback in providing the recipient with valuable insights and promoting personal and professional growth, it adds to the aspect of enhancing teamwork.

Barriers to Providing Peer Feedback

Providing feedback can be challenging, probably even more so when the recipient is a colleague. As such, early-career CPAs may feel reluctant to provide direct feedback to their peers, especially when that feedback is meant to be more constructive in nature. To clear this hurdle, identifying and understanding your own personal barriers can help you move forward in developing this essential workplace skill.

Fear of Conflict – There is a common perception that feedback could hurt a peer’s feelings or cause them to respond in a negative way, such as anxiety, sadness, or anger. This could cause one to sugarcoat or gloss over their feedback’s true intent.

Frenemy Dynamic – Some fear that they may inadvertently come across as a rival to a peer, speaking out of jealousy, blame, or belittlement.

Required Effort – It is not uncommon to have a sense that you do not have the time to think of and prepare quality feedback given other responsibilities.

Conflicting Perspectives – This is a feeling that feedback will come across as biased if a peer has a contradictory viewpoint, insight, or perception.

Ineffective Communication – A lack of knowing the appropriate way to effectively communicate feedback to a peer is a common difficulty.

Imposterism – This arises from a sense that it is not your place to provide feedback to a peer, or that your feedback may not be valid given your status, experience, or background. Similarly, you could feel that you do not know your work peer well enough to provide feedback.

Tips for Providing Effective Peer Feedback

Now that we’ve identified some personal hurdles you may have, here are some tips to help you put those barriers behind you and provide peer feedback more effectively:

Research – Make sure that you have all the information about an issue so you do not jump to conclusions.

Prepare – Take time to think about an issue, identify your goals, organize your thoughts, and prepare your communication. Additionally, make sure you understand your peer’s personality, learning style, and preferred communication method. Your peer should feel that you put in genuine effort to understand them and the situation.

Leverage Technology – Technology can assist with the peer feedback process. Note-taking apps can help store and organize your thoughts for discussion. Also, chatbots and AI can help plan and simulate your feedback conversation. They may also be able to provide possible solutions or responses to certain situations.

Remain Objective – Focus feedback on the issue, without passing judgment onto your peer. Do not attack, insult, or tell your peer they are wrong, and do not command them to do anything. Additionally, do not intend the discussion to be a “quick fix.” Make sure to consider the feedback’s long-term effects, not only for your peer, but also for your relationship with them, your team, and your company.

Be Proactive – Build feedback loops into your regular workflow. Establishing it as part of the norm helps to alleviate pressure off both the feedback giver and receiver, and makes the discussion feel less punitive.

Remain Confident – If you are commenting on a situation or issue with which you have a demonstrated strength or experience, then it is acceptable to provide clear, direct suggestions to your peer. Everyone can learn from feedback. The more you practice giving and receiving feedback, the more confident you will be with the process.

Deliver – Feedback does not have to be negative. When providing constructive feedback to your peer, make sure to include positive notes as well. Furthermore, you should frame the feedback clearly and specifically. You do not want your peer to have to dig through the weeds to get to your feedback’s true intent.

Listen – Promote two-way communication with your peer. Encourage them to ask questions and provide their own insight on the issue. This will not only allow them to get a full understanding of the issue, but also lets them feel heard and appreciated as a team member.

Amanda S. Marcy, CPA, PhD, is an assistant professor of accounting at the University of Scranton. She can be reached at amanda.marcy@scranton.edu.

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^{Statements of fact and opinion are the authors’ responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.}