THE UNWRITTEN RULES OF MANAGEMENT

Bill Swanson, CEO of Raytheon, compiled his Swanson's Unwritten Rules of Management over the course of decades. The rules are years of real-world experience condensed into what Swanson views as the most important things he has learned. The delivery method for the rules has morphed several times through the years, and is now a 76-page booklet that resonates with many of the most powerful business people in the world. Unfortunately, it is not available to most of the rest of us. Business 2.0 profiled Swanson and the rules in its July 2005 issue (subscription required).

Here are the rules, without Swanson's additional commentary.

1. Learn to say, "I don't know." If used when appropriate, it will be often.
2. It is easier to get into something than it is to get out of it.
3. If you are not criticized, you may not be doing much.

4. Look for what is missing. Many know how to improve what's there, but few can see what isn't there.
5. Viewgraph rule: When something appears on a viewgraph (an overhead transparency), assume the world knows about it, and deal with it accordingly.
6. Work for a boss with whom you are comfortable telling it like it is. Remember that you can't pick your relatives, but you can pick your boss.
7. Constantly review developments to make sure that the actual benefits are what they are supposed to be. Avoid Newton's Law.
8. However menial and trivial your early assignments may appear, give them your best efforts.
9. Persistence or tenacity is the disposition to persevere in spite of difficulties, discouragement, or indifference. Don't be known as a good starter but a poor finisher.
10. In completing a project, don't wait for others; go after them, and make sure it gets done.
11. Confirm your instructions and the commitments of others in writing. Don't assume it will get done!
12. Don't be timid; speak up. Express yourself, and promote your ideas.
13. Practice shows that those who speak the most knowingly and confidently often end up with the assignment to get it done.
14. Strive for brevity and clarity in oral and written reports.
15. Be extremely careful of the accuracy of your statements.
16. Don't overlook the fact that you are working for a boss.
* Keep him or her informed. Avoid surprises!
* Whatever the boss wants takes top priority.
17. Promises, schedules, and estimates are important instruments in a well-ordered business.
* You must make promises. Don't lean on the often-used phrase, "I can't estimate it because it depends upon many uncertain factors."
18. Never direct a complaint to the top. A serious offense is to "cc" a person's boss.
19. When dealing with outsiders, remember that you represent the company. Be careful of your commitments.
20. Cultivate the habit of "boiling matters down" to the simplest terms. An elevator speech is the best way.
21. Don't get excited in engineering emergencies. Keep your feet on the ground.
22. Cultivate the habit of making quick, clean-cut decisions.
23. When making decisions, the pros are much easier to deal with than the cons. Your boss wants to see the cons also.
24. Don't ever lose your sense of humor.
25. Have fun at what you do. It will reflect in your work. No one likes a grump except another grump.

All of these rules are insightful, several on many different levels, but one that really hits home is #20. In the accounting field, we have a tendency to complicate things. The rules and tax code we deal in are inherently complex and nuanced. Most non-accountants don't care about the detail and just want to know the proper course of action. As accountants, one of our main jobs is to ask appropriate questions to determine the most beneficial course of action without getting bogged down in the intricacies of accounting principles and the tax code.