That's a Good One.  Write It Down.

That's a Good One. Write It Down.

Over the last few weeks, I have been doing a lot of preparation and research as I get ready to launch ASK KSA PD online on demand courses. One of my objectives in training is to help participants remember and implement what they learn. It is easy to walk away from a course and forget everything. It was important to have a “wrap up” session to remind participants of their key takeaways and what specific actions they want to implement as a result.

As I researched the approach I wanted to take, it became clear the answer to remembering something was simply to write it down.  This reminded me of when I was a kid. Growing up, I listened to an Irish comedian, Hal Roach, with my grandparents. I remember how funny he was and whenever he told a really good joke he would always say, “That’s a good one, write it down”. I never really knew what he meant until now. 

Study after study proves that writing things down helps you remember. After reading much scientific evidence, I believe the theory as to why you remember better when you write things down can be boiled down into two elements, external storage and encoding. 

External storage is a fairly straightforward concept. When you write something down, you have a visual cue and therefore it becomes easier to remember. In other words, look at what you said you would do, and it will remind you to do it. Thoughts into words into action.

Encoding is a bit more complex but can be simplified into the idea that the brain processes information and by writing something down, it helps when you need to recall it later. Further, when you use your hand, it boosts the encoding process as more information gets stored in long-term memory. 

Basically, you have a better chance of remembering something when you write it down which became the theme of my course conclusions. Write it down. As I was preparing the wrap up session and researching the importance of writing things down, a link to the benefit of documenting professional judgement jumped out at me. 

In our profession, we must document thought processes and professional judgement, that is a given. And yes, we have to meet the “re-performance” standard but there are so many more benefits to the process of writing things down. 

1.     Determining where to start

As CPAs, we encounter many circumstances where professional judgement is required. Situations can be complex and determining where to start is intimidating. Putting preliminary thoughts on paper is as good a place as any. The benefit is you do not have to be organized to get going, just write down thoughts as they come to you, the organization comes later. In fact, that is how I started writing this article. I had ideas in my head but did not know where to start. As I started writing, the framework and what I wanted to say came together. It is a fascinating process, you start writing things down and the path becomes more clear. When addressing a complex client situation writing things down helps outline the facts and determine what other information is needed. 

2.     Providing clarity and focus

Michael Leboeuf said “When you write down your ideas you automatically focus your full attention on them. Few, if any of us, can write one thought and think another at the same time. Thus, a pencil and paper make excellent concentration tools.” I find this true; writing things down allows me to focus. This is important when using professional judgement to arrive at an appropriate conclusion. As professionals, we have many thoughts floating around in our heads that it can be difficult to decide what is important and where to focus. Writing things down forces concentration on the task at hand allowing you to consider facts in logical and thoughtful way. 

3.     Allowing for stand back and reflection

Once everything is written down, it becomes easier to stand back and reflect. Does the information provide an appropriate description of the circumstances, does it cover all the information in an unbiased manner, is anything missing? These questions, and their responses, are critical when using professional judgement. Writing down an issue allows you to consider confirming evidence as well as identify contradictory evidence to be dispelled. The ability to stand back and see the big picture allows you to make appropriate conclusions as you to see the overall picture, draw necessary conclusions and make new connections if needed.  

4.      Recollecting the information

Our minds are like a leaky bucket. If we do not write things down, it becomes difficult to remember things five minutes from now let alone five years from now. Once again, the link to professional judgement is clear. Professional judgement does not always mean you arrive at the same conclusion as another however the “story” supports your position. By writing things down, we remember the facts and circumstances, the factors considered and the reasons why we came to the conclusions we did. 

From start to finish, writing things down helps every step of the way. It helps you get going, provides focus, allows for reflection and helps you remember after the fact.

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Without really meaning to, I tested the theories for myself and proved they work as I developed my final course module. After research and reflection, I came up with a good idea of how to finish each course but floundered on approach.  I started writing things down and was able to pull my thoughts together to come up with a strong close. In the photo, I am holding my notes and getting ready to record the wrap up module. And since I had written down my closing remarks, I was able to recall them. When the video started rolling, I put down the paper and delivered my message to participants. And I was happy with the final result. 

Now I get it. “That’s a good one, write it down”. 


Jody Hesse

Project Manager | Technical Project Manager | Program Manager | Project management software proficiency | Risk management | Agile, Waterfall

3y

Sometimes it's simple things that have the greatest impact. "Write it down" ... I'm going to go do just that!

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Debbie Grenier, FCPA, FCA

Partner and Business Unit Leader, Audit at KPMG in Canada

3y

Love the article Kirsten - great advice, and not just for auditors!

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