What Do You See?
What does accounting have to do with 19th century impressionistic art? At first glance, probably nothing. But if one stops to observe, question, think, evaluate, analyze, or imagine, maybe more than you expect.
In the Wall Street Journal article “How to End the Age of Inattention” (June 1, 2012), Holly Finn wrote about a now mandatory program at Yale’s School of Medicine called Enhancing Observational Skills. The purpose is to improve the diagnostic skills of doctors. Sometimes called a “museum intervention,” first-year medical students meet in an art museum and spend 15 minutes observing what they see in a painting. The conclusions drawn from what they see matters less than the details they collect. The idea is to slow down the process of diagnosing patient illnesses and get the answer correct.
For example: A Bar at the Folies-Bergère was painted and exhibited at the Paris Salon in 1882, and was the last major work by French painter Édouard Manet. It depicts a scene in the Folies B Bergère nightclub in Paris.
Look carefully. What’s going on in this scene? Who is pictured? What is the girl thinking? Is she happy, sad, or contemplative? What is in the background? What about the man on the right side of the painting? Is that a reflection in the background or another barmaid talking to a customer?
How hard could it be to keep attention focused on this painting for 15 minutes? Give it a shot with a larger version of the painting
The idea is to observe, to think, before acting.
Learning to observe is a much needed skill in medicine. It is also needed in the practice of accounting. When examining financial statements for example, the tendency is to jump in and compute a bunch of ratios rather than to first consider what the financial statements are telling you in their unparsed, undissected, format. Or in the practice of tax, hear out what the client is saying about his or her tax circumstances and goals, before considering your response.
According to researchers at Johns Hopkins University diagnostic problems are the most common medical mistake and are also the leading cause of malpractice claims. Perhaps accounting professionals can reduce their own error rates by improving observation skills. Maybe it’s time for a museum intervention.
Associate Professor of Accounting