8045 boomer 7.16.04 9/23/05 9:35 am page 1 guide to

A BOOMER STRATEGIC ADVANTAGE

GUIDE TOTRAINING

& LEARNING

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GUIDE TOTRAINING & LEARNING

This guide is organized to allow you to enter information

and assumptions in order to quickly determine the

potential economic impact a Training & Learning

Culture will have on your firm.

* TM & © 2004. Based on The D.O.S. ConversationTM, The 10X Mind ExpanderTM and The Positive FocusTM, concepts from The Strategic Coach ProgramTM. All rights reserved. Used with written permission. www.strategiccoach.com.

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Training is one of the most crucial aspects of your firm’s strategy. It is an excellent tool to recruit the best andbrightest employees and to retain them. Further, it ties directly into your firm’s strategy by helping employeesincrease productivity and develop personally and professionally into future leaders of the firm.

Most firms agree that training is important, however, many of those same firms argue that they just can’t affordthe time commitment to send their employees to training. The numbers do not support this argument.Accounting firms average less than 50% chargeable time, so we would ask; what are your people doing with theother half of their time?

Firms should commit to training all of their employees, including their administrative support and non-accounting staff. Your client-facing professionals are not the only employees that will benefit from continuingeducation. With skilled employees at all levels of your organization, you will become a more efficient andproductive firm. The non-accountants are not the only aspect that is often overlooked. “Soft skill” training is alsoimportant to your employees. Don’t overlook such topics as presentation skills, business writing, and teamfacilitation skills. These courses are often discounted as “non-essential” when these are the skills that speakloudest to your clients about your firm’s professionalism.

This guide allows you to analyze your existing Training & Learning Culture to identify areas for improvement. Itprovides the techniques and tools to create a Training & Learning Culture that allows everyone to teach,everyone to learn and ultimately, everyone to enhance their exceptional abilities. This guide is broken down intofour main sections containing a number of topics to help you on your path.

SECTIONS IN THIS GUIDE:

Assess Your Firm—pgs. 2–6• Evaluating & Documenting Your Firm’s Dangers, Opportunities and Strengths (D.O.S.)*• The Firm Audit

Understand the Training & Learning Culture—pgs. 7–16• Building a Training & Learning Culture• The Training & Learning Firm• The Firm Training & Learning Model• The Training & Learning Professional• The 80/20 Rules• Training & Learning Best Practices

Develop Tools for Your Success—pgs. 17–26• The Training & Learning ROI Tool• The Firm Training & Learning Strategic Plan• Job Description for the Training & Learning Professional• Training & Learning Professional’s Personal Goals• Training & Learning Professional’s Performance Scorecard

Implement a Training & Learning Culture—pgs. 27–29• The “Path Forward” Checklist• The Firm 90-Day Game Plan & Progress Report*

A STRATEGIC ADVANTAGE

SUMMARY

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ASSESS YOURFIRMAll progress starts with the truth! Therefore an accurate assessment

needs to be conducted of where the firm and it’s employees are today

and where the firm wants to go in the future. Without an analysis it

will be difficult for the firm to prioritize initiatives and focus

resources to those priorities.

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D.O.S. Dangers, Opportunities & Strengths*


EVALUATING & DOCUMENTING YOUR FIRM’SDANGERS, OPPORTUNITIES & STRENGTHS (D.O.S.)*

D.O.S.—Dangers, Opportunities & Strengths*Similar to the exercise contained in the “Guide to Strategic Planning,” the important first step is to take anhonest look at your current Training & Learning practices.

Every organization has dangers, opportunities and strengths. Since all progress starts with the truth, it is best tobe brutally honest about where you are today and where you want to be in the future. A question we often askto help the firm get the picture is The R-Factor Question*—“If we were meeting here three years from today,what has to happen personally and professionally for you to be satisfied with the progress?” As you can see, this isnot an easy question and requires thought, honesty and communication skills. The D.O.S. exercise will help theparticipants develop a Training & Learning Culture that focuses on the future.

DANGERSComplete the following form by listing all of your firm’s Training & Learning dangers as quickly as possible.After you have listed the dangers, list the reason(s) each is a danger. Then, as the final step, determine your topthree dangers. This will require some thought, communication and consensus building.

Danger Reason Top 3 Dangers1. 1. 1.2. 2. 2.3. 3. 3.4. 4.5. 5.6. 6.7. 7.8. 8.9. 9.10. 10.

COMMON DANGERS■ Little or no “buy-in” at the partner level■ High attrition rate because there are no development opportunities■ Training & Learning not aligned with the firm vision■ Not dedicating a responsible person to

the Training & Learning Culture

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OPPORTUNITIESComplete the following form by listing all of your firm’s Training & Learning opportunities as quickly aspossible. After you have listed the opportunities, list the reason(s) each is an opportunity. Then, as the final step,list your top three opportunities. This will require some thought, communication and consensus building.

Opportunity Reason Top 3 Opportunities1. 1. 1.2. 2. 2.3. 3. 3.4. 4.5. 5.6. 6.7. 7.8. 8.9. 9.10. 10.

COMMON OPPORTUNITIES■ Staff retention■ Increased efficiency■ Better client service


NOTES


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STRENGTHSComplete the following form by listing all of your firm’s Training & Learning strengths as quickly as possible.After you have listed the strengths, list the reason(s) you believe each is important. Then, as the final step, listyour top three strengths. This will require some thought, communication and consensus building.

Strengths Reason Top 3 Strengths1. 1. 1.2. 2. 2.3. 3. 3.4. 4.5. 5.6. 6.7. 7.8. 8.9. 9.10. 10.

COMMON STRENGTHS■ Partners and staff value Training & Learning■ Have a dedicated Training & Learning Professional■ Have a dedicated facility for Training & Learning■ A significant portion of the firm’s budget is dedicated

to Training & Learning

Congratulations! You have just completed an important step in creating a Training& Learning Culture. All progress starts with the truth!


* TM & © 2004. Based on The D.O.S. ConversationTM, The 10X Mind ExpanderTM and The Positive FocusTM, concepts from The Strategic Coach ProgramTM. All rights reserved. Used with written permission. www.strategiccoach.com..

NOTES

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1. Top Leadership—Our MP/CEO is passionately committed to Training &Learning.

2. Teaching Infrastructure—There are firm-wide systems in place to drive Training& Learning in our firm.

3. Operating Systems—Our strategic plan and budget support a Training &Learning firm.

4. TPOV—I have a clear Teachable Point of View that I actively use to teach andlearn from others.

5. Engaging Story—My TPOV is crafted into a compelling, motivating storylinethat I use to engage internal and external stakeholders.

6. Priorities—I define my leadership role as teaching and I spend a significantamount of my time (i.e., 30% or more) teaching and developing others.

7. Power—I handle the paradox of power well, requiring people to teach andparticipate in events to develop our collective TPOV.

8. Teaching Cycles—As a team, we engage our people in Teaching Cycles that forceus to change our thinking and behavior.

9. Teaching Environment—We foster informality and actively help people build self-confidence so they can engage and teach us.

10. Citizenship—We have large-scale involvement in the community that engagesour members in corporate citizenship activities.

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

1 2 3 4 5

TOTAL

TOTAL SCORE:Interpret Your Firm’s Score

45-50 The essential building blocks are in place – Use them!

35-44 Pick some key areas for change.

25-34 Great change is needed – Start by getting commitment at the top and commit yourself to this change.

10-24 Dramatic transformation is required – this is old-way, command and control.

THE FIRM AUDIT*Use the questionnaire below to determine where you currently stand on the Training & Learning Firm scale.Distribute the audit to the management group and identify the areas that need the firm’s attention. For example,if 50% of the group says the firm does not agree that top leadership is passionately committed to Training &Learning, there is a fundamental change that must take place in the culture of the firm.

(1 = Do not agree, 5 = Completely agree)

THE FIRM AUDIT

*Based on model in “The Cycle of Leadership,” by Noel M. Tichy with Nancy Cardwell.

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UNDERSTAND THETRAINING & LEARNING CULTURE

Training & Learning is a two-way street. Everyone teaches,

everyone learns and everyone enhances their exceptional abilities.

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BUILDING A TRAINING & LEARNING CULTUREThe goal of a Training & Learning Culture is to create an environment where everyone teaches, everyone learnsand everyone enhances their exceptional abilities. Achievement of this goal starts at the top. Leaders of the firmmust commit to developing a Training & Learning Culture and develop their own personal Teachable Point ofView (TPOV)*. They should not only be able to put that TPOV down on paper but should be able to easilyarticulate it to the rest of the firm. A Training & Learning Culture devoted to the development of knowledgehas several key benefits to your firm.

Develop leaders at every level of the firm You have capable people at every level of the firm ready to step inand lead a team.

Attract and retain the best and brightest Intelligent people are always on a quest for knowledge. A culturededicated to this quest is a magnet to these individuals.

Increase productivity Skilled workers are always more efficient and efficiency has adirect impact on your firm’s financial performance.

Succession planning through aleader/teacher pipeline

When adding or replacing partners, you don’t have to go outsideto look for candidates. You have a pool of qualified successors inyour own backyard.

Command and control Intelligence is based on tenure. “I know more than you becauseI’ve been doing it longer.”

Cram down attitude The firm’s leaders are set in their ways. Employees will learn andperform consistent with those ways or they can find another job.

Hidden information Worried about job security, employees hold onto valuableinformation for fear of making themselves replaceable.

Gamesmanship A culture of competition. Everyone wants to know more thanthe others AND prove it.

Leaders learn nothing “I’m the leader; there is nothing I could possibly learn from these kidsfresh out of school.” The leader’s “superior” knowledge set gets staleand outdated over time, putting the entire firm at risk of falling behind.

The idea that everybody teaches is an important one. When people are required to teach, they will inherently want toknow the topic inside and out for fear of looking uninformed. Encouraging people to teach forces them to let downtheir guard and make themselves vulnerable to their peers discovering what they don’t know. Once the guard is letdown, the barrier to collaborative learning is removed and the teacher can focus not only on delivering the knowledgethey possess but also learning from the experiences and knowledge of others.

While vulnerability is often an uncomfortable position, there are several aspects of a Training & Learning Culture thatprovide satisfaction. By opening our minds to others’ ideas, we learn new skills and concepts. We also have thesatisfaction of watching others develop into tomorrow’s leaders before our very eyes. With a more intelligent andcollaborative workforce, we will also watch the firm increase its performance.

By contrast, “At Risk Firms” have several defining characteristics as well.

BUILDING The Environment

*Tichy, Noel with Nancy Cardwell. The Cycle of Leadership. New York: HarperCollins, 2002..

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Training & Learning FirmThe Training & Learning Firm expands on theprevious model not only to exchange ideas but also tobuild on those ideas. Knowledge sharing is cyclicaland the teacher and learner participate in a truly

collaborative experience. Ideas are shared,discussed, debated and perhaps re-thought.Everyone teaches, everyone learns andeveryone enhances their exceptional abilities.

Creating a Training & Learning Culturebegins with the vision of a Training &Learning Firm. The firm’s TPOV shouldsupport this model where employees are

continually collaborating and sharing their knowledgein their daily interactions. Employees should not onlybe expected to pass on what they know but also takeaway additional knowledge from the interactions ofteaching others.

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THE TRAINING & LEARNING FIRMIt is also important to note the difference between a Training Firm, which is the norm, and a Training &Learning Firm where everyone teaches, everyone learns and everyone enhances their exceptional abilities.

Training Firm

Learning is a one-way street. Instructors provide theinformation and the students absorb it. There is nocyclical knowledge transfer. Students are uninspiredand generally walk away having acquired little or nonew knowledge. This is the autocratic, “Cram it downtheir throats” approach and is counterproductive tocreating a Training & Learning Culture.Pseudo Training & Learning Firm

Close, but not quite! This approach isbetter than the Training Firm but the“you share information and I will shareinformation” exchange does not cut it.Knowledge sharing should build on andexpand the experience and know-how ofall parties involved.

The Training & Learning FIRM

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NOTES

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THE FIRM TRAINING & LEARNING MODELA Training & Learning Culture starts with the people in your organization. You should take a hard look at theemployees that you currently have and determine if they have what it takes to be an active participant in yourfirm’s TPOV. In a results-driven market, it is often easiest to base your personnel decisions solely onperformance. However, it is equally important to analyze the cultural fit of your people and their commitment tothe firm’s values.

The diagram shows the four types of employees in an organization. Type 4 employees are the people who arehigh performers and live the firm’s values on a daily basis. These people’s future with the firm is simple –continue to build their skills and promote them. Type 1 employees do not perform and do not fit into the firm’sculture – this is also an easy decision, you must terminate them. Type 2 employees are not “meeting the bar” interms of performance but they do fit the culture and buy into the firm’s values. These people should be given asecond chance, preferably in a different position, to develop into high performers. In a Training & LearningCulture, these people are potentially your next “stars.” The most difficult decision to make is around the Type 3employees who are “star performers.” They always meet their numbers but don’t buy into the firm culture.These people should be confronted and given the chance to change. If they continue to resist, you have nochoice but to terminate them.

While individual production numbers are important, the development of people, improvement of processes andleverage of resources are more important to the success of the firm. Many firm’s compensation formulascontribute to Type 3 behavior. Defined processes (TPOV), excellent systems and training are more important tothe firm than any individual’s production. Typically these people resist change and can not be successfullycounseled. Putting the decision off will only exacerbate the problem.

TheTRAINING & LEARNING MODEL

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TYPE 1 EMPLOYEES

Action: TERMINATE■ Low Performers■ Do not fit firm culture■ Do not support a

Training & LearningCulture

TYPE 4EMPLOYEES

Action: PROMOTE■ High

performers

■ Live the firm’svalues on a daily basis

■ Continue tobuild theirskills

TYPE 2EMPLOYEES

Action: DEVELOPTHROUGH:■ Training

■ Learning

■ Teamwork

■ Focus

■ Culture

TYPE 3 EMPLOYEES

Action: TERMINATE■ Resist change■ Arrogant■ Abuse Authority■ Treat staff poorly■ Do not develop others

ARNING MODEL

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THE TRAINING & LEARNING PROFESSIONALShould your firm hire a dedicated Training & Learning Professional? The answer is easy if your firm has 25 ormore full-time-equivalent (FTE) employees. If you have 25 or more FTEs, your firm will benefit from a full-timeTraining & Learning Professional. If smaller, you should outsource or plan to transition over the next two years.For simplification, divide the total hours (chargeable and non-chargeable) of the firm by 2,080. This will giveyou the number of FTEs.

Before you identify someone in your firm as the person responsible for training, let’s look at what the successfulfirms have learned. The two characteristics of successful Training & Learning Professionals are:

• Background in adult education• Interest/experience in entertainment

The person selected should have good communication, technology and organizational skills. Note that anaccountant may not be the most appropriate candidate for this position. Most Training & Learning Professionalshave Microsoft training and/or a Microsoft certification such as Microsoft Office Specialist (MOS). They toorequire training to maintain their skills. The cost of their training is generally considerably higher than what youare now paying for CPE per accountant. Budget a minimum of $3,000 to $5,000 annually for their training andbe sure to allow them time for the training. For specific responsibilities of the Training & Learning Professional,see the sample job description later in the guide.

The Training & Learning Professional position has the potential to have a significant impact on your firm. Thematurity level and experience of the person hired will determine the investment as well as the time required tohave a positive impact on productivity. This person typically provides the missing interface between the ITtechnical personnel and the end-users. Technical personnel generally do not make good trainers and haveproblems communicating with partners and end-users. A Training & Learning Professional must have theconfidence and respect of the other professionals in the firm.

Firms generally make similar mistakes when handling their training requirements internally. Some commonmistakes are:

• Lack of a written job description• Failure to use available testing tools to predict success based upon the job description• Hire an accountant for the Training & Learning Professional position• Expect the Training & Learning Professional to manage the network• Expect the Training & Learning Professional to conduct client training (revenue)• Expect the Training & Learning Professional to prepare tax returns during busy season• Failure to provide training to the Training & Learning Professional (time and budget)• Training Management vs. Training

Another common pitfall is the failure to distinguish between “Training” and “Training Management.” Trainingis the transfer of a skill or ability. Training Management, on the other hand, is the process of getting the righttraining to the right people at the right time with all the right resources available for a specific purpose. TrainingManagement skills should be major criteria in selecting the right Training & Learning Professional.

ThePROFESSIONAL

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THE 80/20 RULESThe majority of the Training & Learningopportunities will come from on-the-job (OTJ)training. Only a small number will come fromformalized training sessions. With a Training &Learning Culture and a workforce that adopts thatculture, you will ensure that everyone at every level ofthe organization values Training & Learning and willtake full advantage of every interaction with theirpeers.

Another 80/20 rule also applies to theimplementation and subsequent training of a newtechnology or tool within a firm. By understandingyour current workflows, you can make a moreinformed decision about what technology or tool tochoose. Once the selection is made, the first trainingshould be on how this new tool fits into the waypeople are currently doing their jobs. Too often, theIT department leads a “build it and they will come”charge where a technology or tool is selected and staffis expected to adapt their work to fit the new tool.Nine times out of ten this will lead to a failure in useradoption and only makes your next project that muchmore difficult to sell.

OTJTraining

80%

Formal training

20%

peopleProcess

&procedures

80%

technology/tool20%

80% of leadershipdevelopment comeson the job andthrough lifeexperiences. Formaltraining experiencesonly contribute toabout 20% of aperson’sdevelopment.

Training related tonewly implementedtechnology or toolalso follows an80/20 rule. 80% ofyour training will beon the three P’s(People. Process &Procedures).Only about 20% oftraining shouldfocus on the use oftechnology or toolitself.

The 80/20 RULES

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TRAINING & LEARNING BEST PRACTICESAs with all aspects of operating a firm, it is important to look to others in your industry for best practices.Modeling your own firm after the best in the industry is an excellent starting point. We have compiled a few ofthe best practices of Training & Learning in the accounting industry, as well as the business world as a whole.

Creating a Training & Learning EnvironmentThe key to creating a Training & Learning Environment is to make it fun! Some of the successful methods usedby firms include:

• “Lunch & Learn”—Training & Learning sessions are held over lunch and food is provided forthe participants. Free food will always draw a crowd.

• Training Kits—Putting “mindless” objects in front of the participants to occupy their restlessenergy can be a great way to keep them focused and involved. Some of the items that firms haveused include koosh balls, Silly Putty™, Slinkies™ and paper clips.

• Contests/Games—Some examples we have heard from firms include Survivor, Adventure in theAmazon and Accountant Olympics.

• Contests where inexpensive prizes are given away—The more fun you can make it, the morethey will get out of it.

Assessment TechniquesUnderstanding the “holes” in the skill sets of your employees can help you target your curriculum. There is noneed for an advanced Excel user to sit through a course on the basics.

Assessing the knowledge developed after a learning exercise is equally important. Post-training assessments allowyou to focus on those programs that are proving effective. Some effective tools for performing pre- and post-assessments include:

• WebQuiz XPhttp://www.smartlite.it/en2/products/webquiz/index.asp

• Inquisite http://www.inquisite.com/

• Microsoft Office Practice Quizzeshttp://office.microsoft.com/home/office.aspx?assetid=FX010380471033&CTT=98

Training & LearningBEST PRACTICES

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Curriculum DevelopmentIn developing a curriculum, firms must face reality and admit that some of the existing skills are no longer asvaluable as they were in the past. The advent of the computer has eliminated many production tasks incompliance services. Process improvement and the establishment of standards go hand in hand toward thedevelopment of a Training & Learning Program.

With new technology and the growing body of knowledge, it makes sense to bring much of this training inhouse. By doing so, it can be planned, organized and delivered in methods that are more efficient than travelingto attend an 8-16 hour conference. In larger firms, it is cheaper to contract with expert instructors to train in-house so that more personnel in the firm benefit. This is an example of the “Training Management” functiondiscussed earlier. We believe a Training & Learning Professional is essential in order to ensure a successfulTraining & Learning Program. (The Training & Learning Professional position was discussed earlier in the guideand a sample job description is included in the tools section.)

If you choose to develop curriculum and administer it in house, you will need some tools to facilitate thisprocess. Below are some of the tools used by other firms to create training curriculum.

• Camtasia Studiohttp://www.techsmith.com/products/studio/default.asp

• Microsoft Producerhttp://www.microsoft.com/windows/windowsmedia/technologies/producer.aspx

• Viewlet Builderhttp://www.qarbon.com/products/viewletbuilder/index.html

Delivery MethodologiesThe Internet has created many options for delivering training to your employees. While you may still choose thetraditional classroom scenario, there are alternatives. Below are some of the options from which you may choose.(You might also choose a combination of the options.)

• Classroom Setting—This is the traditional method of training and is very effective IF you can getall the participants’ schedules to align.

• Video Conferencing—Allows you to conduct an instructor-led session with students dispersed inseveral locations.

• Web Conferencing—Using tools like WebEx or Microsoft Live Meeting, participants in a num-ber of locations can follow the mouse clicks of the instructor on their own desktop.

• Online Courses—Using online courses allows participants to train from any location and at theirown pace. Learning Management Systems (discussed later in the Guide) provide your employeeswith a number of online courses from which to choose.

Training LaddersTraining ladders provide an organized structure to Training & Learning from the new hire to the Partner level.They also include recommendations for department transfers and lateral hires. Ladders provide a map of corecourses for each level of professional staff including mandatory and elective courses. Professionals that are higherup the organization chart (Partner & Senior Managers) are typically offered a greater number of electives.

CTICES

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Training ladders require each professional to complete all mandatory classes recommended to them during theirtime in that role. If a professional cannot attend the course in the year it is being offered, they must take it in thefollowing year. The expectation is to complete them while in their current position in the firm. Once aprofessional is promoted, the focus is then on achieving the goals for that new position.

Setting Training & Learning standards at each level within your organization allows you to establish a baselinefor the skills required for an individual in a particular position to complete their responsibilities efficiently.Training ladders set expectations up front as to what is expected prior to a promotion to the next level.

Promoting ParticipationPromoting the Training & Learning Culture within your firm and providing incentives for participation are alsovery important pieces of the puzzle. Some of the ways that firms are accomplishing this are listed below.

• Rewards—Whether it is a small gift, monetary award, or built into your firm’s bonus structure, itis important to recognize people for their achievements.

• Accountability—Another approach is to build the training into the goal setting and evaluationprocess. If participation in training has a direct bearing on promotions and raises, employees willattend.

• Lead by Example—The firm leadership should demonstrate their commitment to a Training &Learning Culture by enrolling in or facilitating courses themselves.

Learning Management SystemsBringing it all together into a single system is the ultimate goal. Learning Management Systems automate theadministration of training. They provide a central online location to take online courses, register users, trackcourses in a catalog, record data from learners, manage the assignment of training, manage changes to trainingcurriculum and report on training activities. Below are some of the leading Learning Management Systems in themarket today.

• Element Khttp://www.elementk.com/

• NETghttp://www.netg.com/

• REQwired http://www.reqwired.com/

• DigitalThink http://www.digitalthink.com/dtfs/

• Plateauhttp://www.plateau.com/

• Sabahttp://www.skillsoft.com/partners/lms/saba.asp

• SumTotal (Merger of Docent & Click2Learn)http://www.sumtotalsystems.com

• Thinqhttp://www.thinq.com/

BEST PRACTICES

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DEVELOP TOOLS forYOUR SUCCESS

Culture starts at the top of the firm. Without the commitment of the

CEO and the firm partners it is difficult if not impossible to build a

Training & Learning Culture. Partners must “talk the talk and walk

the walk.”

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THE TRAINING & LEARNING ROITOOL—SAMPLE

Notes:• Visit the Boomer Consulting website at

www.boomer.com for a working copy ofthis model.

• The ROI tool can be used as the startingpoint for developing a Training &Learning Budget. Simply extract theexpenses component of this model andbegin developing your budget.

• “Gartner Model” 5:1 Payback* – Modeldeveloped by the Gartner Group support-ing an average payback on training invest-ment of nearly five hours of productivityfor every hour of training.

Assumptions:• The model assumes 75 employees but can

be applied to a firm of any size. Plug yournumbers into the working copy on theBoomer Consulting website today.

• The salary for the Training & LearningProfessional is set to $50,000 annually.The quantity in the first year is set to 0.75assuming a mid-year hire and the quantityin the third year is 1.05 to allow for asalary increase over time.

• The Direct Revenues section assumesyour firm will be conducting training forother organizations. If this is not the case,enter 0 into these fields in the workingcopy.

75 75 75 UnitCost/Price QTY $ QTY $ QTY $

66,875 82,500 85,625 Salary 50,000 0.75 37,500 1 50,000 1.05 52,500 Benefits 25% 9,375 12,500 13,125 Training 5,000 1 5,000 1 5,000 1 5,000 Other (Shared) Personnel 30,000 0.5 15,000 0.5 15,000 0.5 15,000

17,350 11,350 11,350 Training Supplies 10 75 750 75 750 75 750 Training Materials 100 75 7,500 75 7,500 75 7,500 Subscriptions 50 2 100 2 100 2 100 Contract Instructors 1,000 1 1,000 0 - - Off-Site Courses 500 10 5,000 0 - - Travel for Training 3,000 3,000 3,000

12,750 6,250 8,250 Facility Cost Allocation 5,000 1 5,000 1 5,000 1 5,000 Training Computers 1,000 6 6,000 - 2 2,000 Other Hardware 750 250 250 Software 1,000 1,000 1,000

253,125 254,375 255,625 Time Spent in Training (Learners) 234,375 234,375 234,375 Time Spent Conducting Training (Staff) 18,750 20,000 21,250

350,100 354,475 360,850 4,668$ 4,726$ 4,811$

12,500 15,000 17,500 Billings to Clients 7,500 10,000 12,500 Facility/Equipment Charges 5,000 5,000 5,000

"Gartner Model" 5:1 Payback 1,171,875 1,171,875 1,171,875 1,184,375 1,186,875 1,189,375

3.5 3.6 3.6 15,792$ 15,825$ 15,858$

834,275$ 832,400$ 828,525$ 11,124$ 11,099$ 11,047$

Staff ComputationsHours spent in Training (per person) 25 Average Employee Cost Per Hour 35 Average Billing Rate Per Hour 125

Facilities and Equipment

Indirect Costs

Training Benefits in Excess of Costs Per Person

JONES & Company LLP200X Training & Learning ROI Tool

Indirect Benefits

Training Benefits per Person

Total Training Benefits

Training Benefits in Excess of Costs

Total Training Expenses

Personnel (Training & Learning Professional)Expenses

Direct Revenues

Training Cost per Person

Benefits

Staff Size:

Operational Costs

Months to Recoup Training Expenses

ROI TOOL DEVELOPMENT JONES & Company LLP

*“The Justification of IT Training” by Clark Aldrich. Report dated July 10, 2000.

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75 75 75 UnitCost/Price QTY $ QTY $ QTY $

66,875 82,500 85,625 Salary 50,000 0.75 37,500 1 50,000 1.05 52,500 Benefits 25% 9,375 12,500 13,125 Training 5,000 1 5,000 1 5,000 1 5,000 Other (Shared) Personnel 30,000 0.5 15,000 0.5 15,000 0.5 15,000

17,350 11,350 11,350 Training Supplies 10 75 750 75 750 75 750 Training Materials 100 75 7,500 75 7,500 75 7,500 Subscriptions 50 2 100 2 100 2 100 Contract Instructors 1,000 1 1,000 0 - - Off-Site Courses 500 10 5,000 0 - - Travel for Training 3,000 3,000 3,000

12,750 6,250 8,250 Facility Cost Allocation 5,000 1 5,000 1 5,000 1 5,000 Training Computers 1,000 6 6,000 - 2 2,000 Other Hardware 750 250 250 Software 1,000 1,000 1,000

253,125 254,375 255,625 Time Spent in Training (Learners) 234,375 234,375 234,375 Time Spent Conducting Training (Staff) 18,750 20,000 21,250

350,100 354,475 360,850 4,668$ 4,726$ 4,811$

12,500 15,000 17,500 Billings to Clients 7,500 10,000 12,500 Facility/Equipment Charges 5,000 5,000 5,000

"Gartner Model" 5:1 Payback 1,171,875 1,171,875 1,171,875 1,184,375 1,186,875 1,189,375

3.5 3.6 3.6 15,792$ 15,825$ 15,858$

834,275$ 832,400$ 828,525$ 11,124$ 11,099$ 11,047$

Staff ComputationsHours spent in Training (per person) 25 Average Employee Cost Per Hour 35 Average Billing Rate Per Hour 125

Facilities and Equipment

Indirect Costs

Training Benefits in Excess of Costs Per Person

JONES & Company LLP200X Training & Learning ROI Tool

Indirect Benefits

Training Benefits per Person

Total Training Benefits

Training Benefits in Excess of Costs

Total Training Expenses

Year 2 Year 3

Personnel (Training & Learning Professional)Expenses

Direct Revenues

Training Cost per Person

Benefits

Staff Size:Year 1

Operational Costs

Months to Recoup Training Expenses

LOPMENT JONES & Company LLP

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1. Hire a Training & Learning Professional (TLP) • Hiring a highly qualified professional educator• Training & Learning Professional reports directly to the CEO

or Managing Partner• Additional time freed up for current staff to focus on client

work• Increase in revenue per FTE

2. Complete a Training & Learning Assessment Program • Pre-learning assessment created and completed• Post-learning assessment created and completed• Staff develop new skills• Staff enhance existing skills

3. Develop a Training & Learning Curriculum • CPE compliance• Increase in revenue per FTE• Reduced 3rd party training costs

4. Acquire and Implement a Learning Management System • CPE compliance• Increase in revenue per FTE• Reduced 3rd party training costs

5. Implement a centralized help desk and Intranet • Employee satisfaction with Help Desk• Use of Intranet site and associated tools• Reduced 3rd party support/maintenance costs• Increased efficiency

Strategic Objective Measurement

Training & Learning SampleSTRATEGIC PLAN JONES & Company

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1.1 Develop a recruitment task force1.2 Identify requirements for the position1.3 Develop job description including roles and responsibilities1.4 Conduct Interviews1.5 Select the candidate that is most qualified and fits culturally

into the firm1.6 Train and equip the TLP with the skills and resources needed

to fulfill his/her responsibilities

Jan 15, 20XXJan 20, 20XXJan 31, 20XXFeb 15, 20XXFeb 28, 20XX

Ongoing

CEO – HRTask ForceTask ForceLead – Task ForceTask Force

CEO – HR

2.1 Develop a Training & Learning task force2.2 Identify all skills critical to the firm’s success for each job in

the firm2.3 Document requirements for your assessment program2.4 Research potential tools/vendors and develop a “short-list”2.5 Distribute and RFP and conduct vendor presentations2.6 Select vendor and negotiate price2.7 Implement chosen solution2.8 Train the firm

Mar 1, 20XXMar 15, 20XX

Apr 15, 20XXApr 30, 20XXMay 15, 20XXJune 15, 20XXSept 15, 20XXOngoing

TLPTask Force

Task ForceTask ForceTLP & Task ForceTask ForceTLP & IT Dept.TLP

3.1 Develop a curriculum task force3.2 Identify key skills that require Training & Learning3.3 Research potential 3rd party solutions3.4 Analyze cost/benefit of “build vs. buy”3.5 Procure chosen 3rd party solutions3.6 Build chosen in-house solutions3.7 Review and revise based on feedback from participants

Apr 15, 20XXApr 30, 20XXMay 30, 20XXMay 30, 20XXJune 15, 20XXAug 30, 20XXOngoing

TLP & IT DirectorTask ForceTask ForceTask ForceTLPTLP & IT DepartmentTLP & IT Director

4.1 Develop a LMS task force4.2 Conduct focus groups with key personnel from

each business unit4.3 Document requirements for your LMS4.4 Research potential tools/vendors and develop a “short-list”4.5 Distribute and RFP and conduct vendor presentations4.6 Select vendor and negotiate price4.7 Implement chosen solution 4.8 Train the firm

July 15, 20XXJuly 31, 20XX

Aug 15, 20XXAug 31, 20XXSept 15, 20XXOct 15, 20XXDec 15, 20XXOngoing

TLP Task Force

Task ForceTask ForceTLP & Task ForceTask Force TLP & IT Dept.TLP

5.1 Identify key areas that require support and training5.2 Document requirements, policies and procedures5.3 Analyze current tools/capabilities5.4 Procure/Develop tools/capabilities to fill gaps5.5 Implement chosen solution5.6 Train the firm

April 15, 20XXApril 30, 20XXMay 30, 20XXJune 15, 20XXOct 15, 20XXOngoing

TLPTraining DepartmentTLPTLP & IT Dept.IT DepartmentTLP

Strategy/Initiative Due date Assigned to:

EGIC PLAN JONES & Company

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SampleJOB DESCRIPTION JONES & Company LLP

JOB DESCRIPTION FOR THE TRAINING & LEARNING PROFESSIONAL—SAMPLE

Title Training & Learning ProfessionalClassification Full TimeReports To Managing Partner, CEO or COO depending upon the organization structureSupervises Required assistants and other training personnel

Summary of Responsibilities

The Training & Learning Professional develops and implements a firm-wide Training & Learning Program withthe assistance of the Managing Partner, human resources, firm administration and technical departments such astax, accounting and auditing, technology and consulting. This person must be a self-starter with patience andenthusiasm. Experience in development of training objectives, personal assessments and the ability to developand implement a training curriculum are essential.

Essential Functions

1. Documents and develops required firm standards, policies and procedures.2. Documents and develops firm training objectives.3. Assesses and documents individual training requirements.4. Develops and monitors personal training plans for all employees. 5. Integrates personal training plans with performance evaluation. (Peer, self, & upward assessments

with 360 degree feedback.)6. Schedules, conducts and/or coordinates classroom and individual training sessions. Some typical

classes are technology skills, tax, auditing, communications, safety, sexual harassment, diversity,ethics, human relations, quality initiatives, QuickBooks® and customer service.

7. Team teaches with professionals in the tax, audit, accounting and technical areas of the firm.(Coordinator teaches “how” and the professional teaches “why”.)

8. Serves as a member of the firm’s technology team.9. Develops and implements an employee orientation program.10. Coordinates and schedules outside trainers.11. Maintains training materials.12. Provides content for the firm’s Intranet.13. Maintains CPE and training records.14. Attends required continuing professional education.15. Achieves and maintains Professional Certifications.16. Assesses and identifies client training opportunities.17. Develops a client training program that integrates with firm services.

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Note from Boomer Consulting, Inc.Experience shows a much higher degree of success with adult educators who have superb communications skills and ahigh energy level. This person must have the attitude to learn technical skills and teach them. We suggest utilizing theKolbe A™ and Kolbe C™ indexes in evaluating prospects and comparing them to the job description. (Please contactSandra Wiley [email protected] for more information about the Kolbe Index™ and its interpretation.)

Some of the benefits your firm can expect are:

• Increased job satisfaction• Improved morale• Improved teamwork• Efficiency in processes• Increased capacity• Increased innovation• Reduced turnover• Enhanced image• Improved risk management

The above benefits will result in financial rewards to your firm.

Over time, the position may evolve from an internal focus to a client service and revenue generating activity. This willdepend upon the skill levels of current partners and employees, size of the firm and number of new employees enteringthe firm on an annual basis. A training facility is a must in order to show the importance and commitment to thelearning process.

The most important criteria for success are leadership and support from the partners of the firm. With leadership andsupport, the learning coordinator will have a high chance of success and a positive impact on morale as well asproductivity. According to the Gartner Group, “Five hours of increased capacity are gained for every hour of training.”

Required Experience

1. Normally, at least 3 years experience in adult education with good technology and communications skills.

2. Classroom teaching experience3. Curriculum development

Educational Requirements

1. The position requires a bachelor’s degree.2. Microsoft certification is required within one year of employment.3. Annual continuing education requirements must be met. Typically this requirement is in excess

of 80 hours per year. Continual reading and learning will be required in order to maintain skills.

Working ConditionsNormal office hours are 8 a.m. to 5 p.m. Monday through Friday. Occasional overtime may be required. There may be occa-sional travel overnight to out-of-town continuing professional education and for delivery of Training & Learning Programs toother firm offices.

TION JONES & Company LLP

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Cornerstone Goals(What do I want to know or be able to do?)

Specific action steps(What will I do or use to achieve my goal?)

Reviewee Signature:

John Doe

Client Develop and Track CPE budget I will develop a CPE budget andcontinually track/monitor the budget.

Client Cornerstone Year-End Resolution/Comments:

People Get involved in office committees Volunteer to participate in officecommittees

People Cornerstone Year-End Resolution/Comments:

Knowledge/Solutions

Expand software expertise

Obtain MS MOS Certification

Seek training opportunities that will developskills that are in line with firm’s trainingneedsStudy for and take the MS CertificationExams

Knowledge/Solutions Cornerstone Year-End Resolution/Comments:

One Firm Effectively share knowledge and lessonslearned from my training experience

Document project experiences and lessonslearned and post those to the Intranet

One Firm Culture Cornerstone Year-End Resolution/Comments:

Financial Cut internal training costs

Create revenue by training other firms

Develop in-house curriculum

Market our training capabilities and developa client list

Financial Cornerstone Year-End Resolution/Comments:

Training & Learning SampleGOALSJONES & Company LLP

TRAINING & LEARNING PROFESSIONAL’S PERSONAL GOALS SAMPLE

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Reviewer Signature:

Jane Smith

page 25

Criteria(I know I have achieved my goals when…)

Planned achievementdates

FY0X AnnualReviewstatus

Mid-Year status

A CPE budget is in place and frequentlymonitored.95% + CPE compliance.

Fall 20XX ❑ Achieved❑ Ongoing❑ Partial

❑ Achieved❑ Ongoing❑ Partial

I am an active participant in several officecommittees.

Ongoing ❑ Achieved❑ Ongoing❑ Partial


I have expanded my software skill set.

I have passed my certification exams.

Ongoing

Summer/Fall20XX

❑ Achieved❑ Ongoing❑ Partial❑ Achieved❑ Ongoing❑ Partial


I have contributed valuable information tothe Intranet.

Spring 20XX ❑ Achieved❑ Ongoing❑ Partial


Internal curriculum has been developed andadministered.

I have developed a client list andadministered training.

Summer 20XX

Fall 20XX



ONES & Company LLP

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PERFORMANCE SCORECARD - Sample(1= Does Not Meet Expectations, 2 = Sometimes Meets Expectations, 3 = Meets Expectations, 4 = ExceedsExpectations, 5 = Significantly Exceed Expectations)

CLIENTResponsiveness to staff (“client”) needs 1 � 2 � 3 � 4 � 5 �Attitude/Enthusiasm 1 � 2 � 3 � 4 � 5 �Professionalism (appropriate dress/conduct) 1 � 2 � 3 � 4 � 5 �Punctuality (for work and meetings) 1 � 2 � 3 � 4 � 5 �Commitment to quality (produces quality work product) 1 � 2 � 3 � 4 � 5 �

PEOPLEDeveloping and tracking CPE budget 1 � 2 � 3 � 4 � 5 �Written communications (letters, email, policies, etc.) 1 � 2 � 3 � 4 � 5 �Scheduling (timely, accurate) 1 � 2 � 3 � 4 � 5 �Multi-tasking 1 � 2 � 3 � 4 � 5 �Delegation skills 1 � 2 � 3 � 4 � 5 �

KNOWLEDGE/SOLUTIONSBasic understanding of Firm business and accounting 1 � 2 � 3 � 4 � 5 �Software expertise (maintains certification(s), stays abreast of latest versions/products, etc.) 1 � 2 � 3 � 4 � 5 �Software course development (length, relevant, thorough, structure) 1 � 2 � 3 � 4 � 5 �“Soft” skills course development (length, relevant, thorough, structure) 1 � 2 � 3 � 4 � 5 �Creates, updates and conducts New Hire Orientation 1 � 2 � 3 � 4 � 5 �Problem-solving (suggests and articulates solutions) 1 � 2 � 3 � 4 � 5 �

ONE FIRM CULTUREAbility to determine firm-wide training needs 1 � 2 � 3 � 4 � 5 �Ability to present new concepts to a group 1 � 2 � 3 � 4 � 5 �Work one-on-one with colleagues to explain concepts 1 � 2 � 3 � 4 � 5 �Incorporate learning activities into training sessions 1 � 2 � 3 � 4 � 5 �Stays abreast of new items in the Training and Development industry 1 � 2 � 3 � 4 � 5 �Member of relevant training organizations (e.g. ASTD, SHRM) 1 � 2 � 3 � 4 � 5 �

FINANCIALContributes to the financial performance of the firm 1 � 2 � 3 � 4 � 5 �Effectively manages the Training & Learning budget 1 � 2 � 3 � 4 � 5 �

OVERALL 1 � 2 � 3 � 4 � 5

SampleSCORECARD

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The“PATH FORWARD”CHECKLISTNow that you have assessed your firm’s position, gained an understanding of aTraining & Learning Culture and developed the tools to succeed, you are ready toimplement your Training & Learning Culture. Below is a quick checklist of thenext steps.

■ Complete the D.O.S.* & Firm Audit for your firm■ Understand the Training & Learning Culture■ Develop firm’s TPOV■ Complete the Training & Learning ROI Model■ Develop a Training & Learning Strategic Plan■ Analyze current workforce based on

“The Firm Training & Learning” model■ Hire a Training & Learning Professional■ Adapt tools in this guide for your firm’s use■ Spread the firm’s TPOV throughout the organization■ Watch as your Training & Learning Culture grows

page 27

IMPLEMENT aTRAINING & LEARNING CULTURE


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THE FIRM 90-DAY GAME PLAN & PROGRESS REPORT*

In the “Guide to Strategic Planning,” we introduced the Individual 90-Day Game Plan and Progress Report*for each of your employees to complete. The same forms can be used to help you implement your Training &Learning Culture.

There are four primary components to the 90-Day Game Plan. They are:■ Identifying priority projects■ Defining critical steps to accomplish these projects■ Setting reasonable, but urgent due dates■ Delegating where appropriate (create leverage)

The 90-Day Game Plan will assist your firm in assigning projects and holding people accountable. Accountabilitystarts at the top with the leadership of the firm. This, coupled with The Progress Report*, will reducemanagement time while holding individuals accountable. It will also ensure that the responsible parties remainfocused and maintain their confidence.

Sustaining the CommitmentKeeping the process going can be a challenge for most firms unless they develop a process that includes regularprocesses and reporting tools. We have found quarterly reviews to be the best method of ensuring that peopleremain focused and stay at a high level of confidence. Confidence is important to the overall strategic planningprocess. Employees that have a high confidence level will achieve at high levels while employees with lowconfidence levels will achieve at low levels. Thus, it is the responsibility of firm leadership to sustain a highconfidence level within the firm.

THE 90 DAY GAME PLAN

page 28

NOTES

* TM & © 2004. Based on The Positive FocusTM, a concept from The Strategic Coach ProgramTM. All rights reserved. Used with written permission. www.strategiccoach.com..

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THE FIRM 90-DAY GAME PLAN

Project Specific steps Due date Assigned to

1.

2.

3.

4.

5.

6.

7.

THE FIRM PROGRESS REPORT*

Accomplishment Reasons important Further progress required Specific steps

1.

2.

3.

4.

5.

6.

7.

HE 90 DAY GAME PLAN

* TM & © 2004. Based on The Positive FocusTM, a concept from The Strategic Coach ProgramTM. All rights reserved. Used with written permission. www.strategiccoach.com..

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This publication is meant to strengthenyour common sense, not to substitute for it.It is also not a substitute for the advice ofyour advisors, personal and professional.

If you would like further information aboutThe Boomer Technology Circles™

or other Boomer Consulting, Inc. services andproducts, please telephone 785·537·2358 or

888·266·6375—or by E-mail at:[email protected]

610 Humboldt StreetManhattan, KS 66502–6035

TM and © 2004 Boomer Consulting, Inc. All rightsreserved.No part of this publication may be repro-duced in any form, or by any means whatsoever,

without the written permission from the publisher,except in the case of brief quotations embodied in

critical articles and reviews.

8045/6.30.04

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