Form and Substance

Recall in the academic world, how some were so very excited to form a new committee for this or that. Sometimes it seemed that they would almost be salivating at the prospect of more committee meetings. Spending much time on committee this and committee that, while not doing much research. Lots of curriculum vitae focus on committee this, or committee that. Plus listing in great detail all of the courses taught. The list becoming important; the substance less so.

Recall attending a conference on contemporary events, when somebody got all excited about drafting a resolution. So the balance of the conference was focused on the wording of the resolution. No more presentations.

Recall being responsible for reviewing and designing audit programs at one firm. Formulating standard procedures, irrespective of context. Recalling how the worst thing to happen was a problem during the audit. Instead, form checka checka.

Easy to be enamored with form and its creation.

More difficult to address situational substance.

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About brucelarochelle

http://www.lmslawyers.com/bruce-la-rochelle
This entry was posted in Auditing Issues, Community of Scholars, Organizational Behaviour. Bookmark the permalink.

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