Leader’sEdge

Delegation: Dumping or empowering?

By Brian Kush, CPA, CISA, CITP

A re you an accountant who is a

hermit sitting in a cave with a
computer and an Internet con-
nection and able to do all your work
without anyone else’s help? If that is the
ence others, and yes, delegate, focus also
on how you delegate.

Inventory what cannot

case, skip this article. You are totally
self-reliant. There is nobody else in
your cave to delegate to and nothing to
delegate. All your accomplishments as a
(one-person) organization will be depen-
dent on ... you.
For the rest of us non-hermits, del-
egating is a skill we’ll need to develop
over our careers. Have you ever heard
the saying “Good leaders delegate?”
Conversely, if you delegate well, does
that make you a good leader? Maybe. It
is a huge sign that you are influencing
others for a common purpose and you
are probably modeling strong delegation
skills that others will emulate.
So how do we delegate in a way that
makes others feel empowered versus just
having some tasks “dumped” on them?
We focus a lot on what we want to
delegate, and that is important. But, if
you want to increase your ability to influ-
be delegated
For many, deciding what can be
delegated is a necessary and sometimes
difficult first step. You must first answer
this question:
What cannot be delegated?
Challenge yourself to specifically iden-
tify what you do that absolutely, posi-
tively, under any circumstance, cannot
be delegated to anyone else:
•• What are the activities that you per-
form that are prohibited from being
delegated based on the policies in
place at your organization? (There is a
rule that says you, and only you, must
do this.)
•• What are the activities that can only
be completed by you? Nobody else
in your organization has the skills or
the potential to complete them.You
are the expert and you are the only w

Delegating: The often-overlooked basics

• Start with the result needed.
Most people do not do this.
They begin the discussion with
the task or the process or the
responsibility. Cut to the chase.
• Make the formal request.
Why does this need to happen?
What is the result and why does
the team and organization need
this result? When does it specifi-
• Ensure a shared understanding.
cally need to happen?
• Explain why they are the person
to do this.
It may be because you feel
they are ready to take on more
responsibility. It may be because
there is nobody else available.
Whatever the reason, they de-
serve to know.
• Capture the delegation.
Don’t assume they should do
something.
Check in before they start to
make sure you’re on the same
page. Also, co-create account-
ability methods. How will you
measure progress? How will you
communicate? The more they
know (skills) and the more they
are enthused (motivation), the
less you have to direct.
If you don’t document it, it
will be difficult to measure it
or track it. Capture the who,
what, when and where. Also,
if you want to be in a position
to acknowledge them later on,
you will want all the positive
examples (and the details) you
can get.

4 Leader ’s Edge • Disclosures • September/October

 expert, and nobody else can ever make
it to your level.
Delegation questions
When delegating a task or project, communicate openly
You may be surprised if you perform
this exercise just how much of your job
with your co-workers:
can be done by others. Maybe it is most
• What questions do you have? of it!

• What do you see as the keys to accomplishing this? Decide how you want to be
known as a delegator
• What might get in the way of you accomplishing this?
Great delegators create an environ-
• Is there anything that is important that I have failed to tell you about ment where people want to be delegated
this? to because they feel respected, valued
and empowered. Here is how you get
• Are the results we need clear? better at this and become a more “attrac-
tive” delegator:
To ensure ownership (while empowering): Acknowledge
• How do you “knock this one out of the park?” Acknowledging someone’s growth
can be a lot more powerful than thanking
• How will we know you have accomplished this? someone. You acknowledge someone by
pointing out (in timely ways) how they
• What resources do you need to do this that you currently don’t have? are taking their career to a new level by
• What is important to you in completing this? increasing their skills and capacity. This
takes time. This takes being a careful ob-
• What will accomplishing this mean to you (and your career)? server. You cannot point out to someone
how they have grown until you know
where they were.

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6 Leader ’s Edge • Disclosures • September/October

 When another person sees you taking
the time to track their growth and take a
personal interest in their career, they will
appreciate it and they will want to help
a lot!
“I noticed how well you did when
I gave you that new project. You have
come a long way in a short period of
time.”
Model how to take delegation
Every once in a while, especially when
your team is working hard, take on a
task that might be perceived as “below
your level.” Take it on with gusto. If it is
someone else’s task, ask for their advice
on how to do it. Suddenly, they are giv-
ing you instructions or advice.
Focus on learning
Every time you delegate is a learning
opportunity.
“I feel like you can handle this now.
You and I can learn some things by having
you do it instead of me. I look forward to
hearing what you learned.”
Also, don’t be condescending if they
falter. Delegating is a “team game” and
if someone falters, ensure that both of
you are there to learn from it. Don’t
run from a misstep or try and ignore it
because it is a great learning opportunity.
You both will learn and the other person
will have more confidence because you
took a learning approach when they came
up short.
Communicate with enthusiasm
Of course you need to be clear. Of
course you need to check in with them
to ensure their understanding. But just
as importantly, be intentional about the
nonverbal messages you send. What are
your body and tone saying while you
delegate? Are they saying:
•• You believe this task is boring or
beneath you, and that is why you are
giving it to them?
“Leader’s Edge” is a six-part Disclosures column by Brian Kush, CPA, CISA, CITP,
focusing on management, leadership and interpersonal skills essential for CPAs.
Brian is a featured VSCPA speaker who travels the state offering in-house CPE
courses. Want to learn more or book Brian for your firm or company? Contact
VSCPA Customized Education Manager Lydia Sartori at lsartori@vscpa.com or
(804) 612-9425.
Leader ’s Edge • Disclosures • September/October 7
•• You are stressed?
•• You just want to get them out of your
office?
Or are they saying:
•• You are excited about them taking on
something new?
•• You believe in their ability to accom-
plish this?
•• You appreciate what they will do?
Strong delegators “reverse the lens” by
looking at the situation through the view-
point of the employee to whom they are
delegating. What will be their reaction
to this? What will be important for them
to know, and what will be important for
them to get fully, and enthusiastically,
behind this?
Lastly, don’t forget: You cannot
improve the way you delegate without
soliciting feedback from others. How did
you do? If you want to be an “empower-
ing” delegator, you will need to find out
what makes others feel empowered.
Because it’s not the same for everyone,
ask them! How did we do? What did we
learn?
If you want to get better at not what,
but how you delegate, have those to
whom you delegate teach you how to do
it better! 
Brian Kush, CPA,
CISA, CITP, is a
leadership coach
and president at
Moxie Partners, and
author of “Auditing
Leadership” (Wiley,
July 2009). Contact him at
brian@moxiepartners.com
or (571) 313-1735.
Successful
delegation
can begin with
appreciation
Try this the next time you delegate
something: Express appreciation
before they begin!
It’s rare to see heartfelt apprecia-
tion expressed in our fast-paced
work life. That is (maybe unfor-
tunately) why many organiza-
tions schedule year-end events
to express their gratitude to their
employees. That might be a great
idea, but it’s the everyday “in the
weeds” appreciation that keeps us
going.
What is even rarer? To see heart-
felt appreciation expressed before
someone completes a task or
takes on a new role. How can
you express appreciation before
someone does anything? Easily,
you simply tell them how impor-
tant this is and how much you
appreciate them taking it on. If
you have delegated well, you will
know if they have bought in and
have taken ownership. If you have
delegated well, you feel confident
in the future results. You trust them
to do it right. You believe they will
do it right and your appreciation
demonstrates that.