The subject of this article has not been sufficiently addressed in large enterprises or SMEs. It seems, that it is forbidden only for the Board, its committees, the Directorate General and its directorates.
The constructive origin of ideas should be a condition, which would have to be present among all members of the organization and permeated the highest level to reach employees and workers, who are the ones who have more contact with the problems, operation, and management of daily operations.
The subject of this article is related to imagination, creativity, emotional intelligence and memory of all members of the organizations. Develop new ideas also known as original thought, divergent thinking or constructive imagination.
For sociology constructive imagination emanates from three variables: the field or the company (social groups), the domain (the area or discipline) and the individual, including the addresses of businesses and areas of human resources, which they have responsibility for selecting the best internal and external candidates.
Constructive ideas emerge when most of the following elements are combined, by people who propose them, to find areas of opportunity, affecting implement new lines of business, products or services; as well as increase revenue from existing lines and products; to run a better control of costs and expenses; or by developing operational and administrative efficiencies in different areas:
- Business vision.
- Domain operational and administrative processes of the company.
- Depth analysis, considering the cost – benefit of the new constructive idea.
- intuitive ability.
- constructive imagination to generate added value to the organization.
- Update professional knowledge and business turnaround of the company.
- Boldness to generate constructive ideas and are well supported.
- Enthusiasm, empathy, perseverance and ability to complete the ideas and tasks.
- Flexibility and adaptability to change.
- High capacity of association in the company and relations with external organizations.
- The fineness of perception of the problems and the aforementioned processes.
- critical and intellectual curiosity.
- Psychological characteristics of being integrated into the group.
- Looseness and freedom to develop in the company to present constructive ideas.
Relevant constructive ideas also originate from outside the organization people, or new employees or innovative directors, when it comes to having blindness workshop in companies, or its operating units, believing that its operational and administrative processes are almost perfect and they are overwhelmed by competition, the growing volume of operations, inadequate systems, poor management and lack of management oversight and upgrade to market trends and new technologies.
From the point of view of the fields of action of the public accountant, it has a privileged position in the company, provided it has the necessary expertise to generate constructive ideas of value added in their positions of external and internal auditor, counselor , director of finance, chief accountant, and costs as well as independent consultant.
Finally, I conclude this article, suggesting the following questions that should be applied to constructive ideas presented in business:
- Is there an enabling environment for generating constructive ideas across the business climate?
- Is there resistance to change on the part of any director, officer, manager or group of people in the organization?
- Is there an internal audit in the company able to develop original constructive ideas and not just focused on traditional performing internal control reviews?
- What does this constructive idea in terms of added value to the company?
- Does it reduce production costs or operating costs significantly?
- Does it provide operational and / or administrative efficiencies in processes and the use of company resources?
- Do they contribute to the productivity of different areas, including retail and best use of material, financial, human, technological and IT resources?
- Are these contributions quantifiable operational and / or monetary units?
- Are organizational areas of companies and individuals to perform analysis operations to find real areas of opportunity and generate ideas with added value supported?
- Do they reach all major constructive ideas from different areas and individuals, effectively the Directorate-General and the Boards of Directors or its corresponding intermediate body for analysis, approval, and enrichment?
The author is Ramon Serrano public accountant Bejar, Member of the Finance Committee and the Financial System of the College of Public Accountants of Mexico, and business consultant.