A Better Kind of Creative Accounting: A PICPA Blog Series

James J. Caruso CPA (Inactive)

Back when I was a young auditor at a Big Four accounting firm, being onsite at the client was the norm; remote work was not yet a thing. Our audit team was typically sequestered in a large conference room, where each of us would carve out a little space around the conference table, quietly working through our audit checklists. Occasionally we would break the silence for work conversation or friendly banter.

Invariably, someone would encounter an issue that required deeper thought and collaboration. Two or more of us would break away from the large table and move to a smaller, second table that the client provided for us in the same conference room. If it was a significant issue that we needed to revisit, we would leave our papers and files on that second table. “This will be the (insert issue here) war room,” I would announce. One or more of us would return to that second table whenever it was time to work on that matter again.

Many years later, when I went down a rabbit hole learning about how creatives work, I realized there was more to our metaphorical “war room” than just the convenience of leaving piles of paper in one place. In fact, there is a real psychological link between location or environment and our ability to get “in the zone” for work. This is why some writers have writing sheds.

We no longer have stacks of paper files requiring a fixed workspace like in my early days as an auditor. With the mobility of digital and virtual work, we have lost our appreciation for the impact our surroundings have on the quality of our thinking. Because we can work anywhere on a laptop, tablet, or mobile phone, we mistakenly believe we can do our best work lounging on the couch or sitting at the kitchen table. Many had no choice but to work at their kitchen tables during the COVID-19 pandemic. But there is a cognitive cost to continuing the practice. It is difficult to overcome the initial friction of entering a work mindset while sitting in the same spot where you were just relaxing, sipping your morning coffee and catching up on your social media feeds. It is hard to stay focused when, out of the corner of your eye, you see a pile of dirty dishes, or laundry, or an unfinished home repair project. This friction works in the opposite direction too: it’s not as relaxing to sit down to a family dinner at the same table where you worked all day, or watch sports from the same couch where you processed your email, or read for pleasure at the desk in your home office.

The quality of our thinking is highly dependent upon energy, mood, focus, and concentration. We tend to underestimate the impact environment has on these psychological variables. There are cognitive benefits to associating specific places with work (an overlooked advantage of going to an office). If you work from home and space is limited, set up a small table just for work. At the very least, dedicate a spot at the kitchen table that’s not your usual mealtime seat to separate work from leisure.

The ritual of moving to our auditing “war room” – which, again, was nothing more than a small table not at all far from our main work area – helped us shift our focus to a specific issue. If you need to think through a complex problem, you can enhance focus and stimulate creativity by moving – even just a few feet – to a different spot that you associate with that type of work. Take your laptop to a coffee shop when you want to do some bigger picture planning. Take it outside to stimulate a brainstorming session. So, that very same mobile technology that has led to haphazardly working in locations not conducive to sustained concentration can instead be used intentionally and purposefully to create locations and environments to stimulate quality thinking. Over time, your mind will associate those specific places you choose with work or certain modes of work. Then, whenever you need to hunker down and focus, you will have your own personal “war room.” 

James J. Caruso, CPA (inactive), is the CFO of ClearView Healthcare Partners of Newton, Mass., and a member of the Pennsylvania CPA Journal Editorial Board. He can be reached at jim.caruso@clearviewhcp.com.

Previous Posts in the Better Kind of Creative Accounting Series:

• How We Can Learn Work Lessons from Authors
• Use Personal Rituals to Fuel the Creative Process 
• Exploring Creativity in the Accounting Profession 

Sign up for PICPA's weekly professional and technical updates by completing this form.

^{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.}