Prologue

It’s shortly after 8am on a dark, damp ‘last-Saturday-in-September’ morning in London. The TV is on, and I’m sat up in my hotel bed, a half decent cup of coffee in hand, watching on as our boys run onto the pitch in Shizuoka, Japan – seemingly ripped and ready to give the ‘Cherry Blossoms’ a right old Irish blessing.

3 comforting words – World. Number. One. I’d say that Japan aren’t even going to come close…

Wind the clock on about an hour, and Ireland have not only let a comfortable lead slip, but the opposition – pumped by the enthusiastic home crowd who are screaming their approval at every Japanese pass – have scored 16 unanswered points. Is this really happening? And, all of a sudden, are there really only eight minutes left?

Frankly, the panic is setting in – I’ve got no coffee or fingernails left, the couple in the room next to mine think I’m murdering someone given the noises coming through the wall, and I’m beginning to contemplate what the back pages of Sunday’s newspapers are going to look like… painful headlines such as “Shocker in Shizuoka” or “Ireland Humbled” or “Land of the Rising Stun”. Is this the end of the world (cup) as we know it?

The final whistle goes, and Irishmen all over the globe blaspheme loudly, attempt to apologise to their wives for scaring the children, and then – as one – immediately begin to think the exact same thing – “Now, do we want the Scots to beat Japan, or do we want them to lose?” So much for unconditional support for our sporting neighbours.

The players trundle around the pitch to salute their supporters – half of them elated, the other half annihilated. But neither side has time to celebrate or wallow, as the competition continues unabated – there is no assurance of progression for the today’s victors; similarly, the losers are far from receiving their ‘BFH’… Bus Fare Home.

What follows is akin to torture for the players and supporters, as television commentators and former players opine long into the afternoon about missed opportunities, indiscipline, infringements and 50/50 refereeing decisions… questions must be asked of the coach, questions must be asked of the players, and questions must be asked of the governing body blah blah blah.

But the hot topic, the burning issue, the question on everyone’s lips is, “Is it possible to shoehorn tax into this article somewhere?”

Interviewees, both before and after a game, often refer to the “characters” in their squads – players and back room staff who inspire before a game; those who lead on the pitch; and those who pick up the pieces following an unexpected defeat. What follows below is a look at a number of the key composites of any 1^st XV. You’ll see that although there may be a somewhat obvious disparity between the physical fitness and shape of the average Irish accountant (for reference, see my Facebook pictures) when compared to an international ‘rugbyist’, there are perhaps more cerebral similarities that one might not appreciate at first.

Bear with me.

The Front Row – Sure and Steadfast

To the uninitiated, the phrase “two props and a hooker” might sound like the punchline to a slightly risqué joke. But it’s not – it simply refers to the players that make up numbers 1 to 3 on the pitch. These have-a-go-heroes can be found grunting loudly at their opposite number in the scrum, or squirming around at the bottom of a ruck (which is basically an organised pile-on). Their art has advanced immensely in recent years, and only those who are committed to keeping pace with developments survive long enough in the game for their ears to resemble chewed cardboard.

Props are typically built like the proverbial brick outhouse, proudly displaying necks like Charolais bulls, false front teeth and wonky noses. But despite their bulk and apparent unsightliness, they are deceptively fast, unflinchingly ebullient and, importantly, they constitute the first line of defence and/or attack.

Attributes: Constantly developing, on-point, tenacious and selfless.

As an advisor with a professional qualification which is globally admired, who may also have benefitted from the experience of others, how many times have you taken a seemingly mundane call from a client, and by quickly and aggressively digging down into the detail, no matter how futile the circumstances may seem, nipped a potential problem in the bud? Like a prop-forward taking the first massive hit of the game, we have earned a reputation as being a trusted first port of call in client crises of all sorts – tax related and otherwise.

The Back Row – Brain and Braun

Whereas the front row weighs and looks like the equivalent of 8 hundredweight sacks of spuds on the back of a clapped out flatbed lorry, to me the “loose trio” found at the rear of the scrum often resembles a pack of lions in their prime, cruising around the Serengeti looking for something tasty to run after, effortless and too cool for school. More than often, you will find the team captain amongst these beasts.

The back rows are the guardians of the scrum, watching what is going on in front of them, and subsequently dictating the direction of everyone involved, including the opposition in many cases. If the opportunity arises, they have the option to lift the ball and run themselves, or they can be instrumental in creating time and space for others.

Attributes: Strong, quick thinking, able decision makers.

Qualified tax practitioners with a few stripes on their sleeves will surely recall at least one occasion where a client already knows the answer they want, and expects you to fall in line and get them there, no questions asked (wink wink).

But like our noble, lithe, back row Big Cats, a good advisor will survey the situation in order to get a handle on what is being asked of them, and to weigh up the options. They will have the courage to steer (or in some cases, drag) the client towards best or at least acceptable practice and, dependent on the work required and the skill set they possess, they will have the ability to take the job on themselves, or the good sense to quickly pass it on to a fellow professional. Job done. Roar.

The Backs – The Link and the Kitchen Sink

Renowned for their extreme sensitivity and overuse of hair products, the back line is tasked with moving the ball from one side of the pitch to the other, at the same time shifting forward, throwing everything at the opposition to score points.

Comprised of seven players standing in formation behind the scrum, they are referred to by the eight players in the pack in front of them as “the glory hunters”... or, at least, this is the only phrase that is publishable.

First in line is the scrum-half, the link between the forwards and the backs. Typically Napoleonic in stature, many would argue that their principal role is to mouth off as loudly as possible at the back row… oh, and to secure quick ball. The scrum half passes the ball to the fly half – he (mistakenly) believes that he is the most influential player on the pitch, making important tactical decisions such as whether to kick for position, and which Enya album the team will listen to in the changing room at half time. If the fly-half doesn’t kick, the ball will be received by two centres who are traditionally the team’s strongest tacklers, selected for their dangerously high Body Mass Index, and their ability to sometimes catch the ball. Wingers are the fastest players on the team, tasked simply with scoring tries (which is just as well as they find it difficult to do more than one thing at a time). And, finally, the loner of the team at fullback watches play unfold, informing teammates of potential dangers and opportunities. With so much time on their hands, they are experts at reading the game, and the art of spitting.

Pinpoint passes are needed to give your team the edge over your opponents. Each player will feel the pressure of his opposite number bearing down on them within seconds, so the ability to make precise tactical decisions is imperative. This involves studying the oppositions’ line, looking for gaps and weaknesses and proactively communicating any decision you make to the player beside you. Whatever your decision, acting quickly will make it that much easier for you and your team to attack.

Attributes: Cohesive, communicative, eagle eyed and completion orientated.

Our livelihoods rely almost entirely on reputation, and “dropping the ball” is not an option – a lapse in concentration or a missed email is all it takes. The trick is to create an environment where meaningful communication, from one “wing” to the other, is not just encouraged, but valued. I have had the privilege of working in a number of busy offices over the years. Without exception, although admittedly to different degrees, everyone is given a role, and they know their responsibilities from the beginning to the end of an engagement. If inadequacies are identified with a process or perhaps a person, individuals are empowered to highlight these in an appropriate forum. And although time is of the essence – not only from a client satisfaction point of view, but to keep the fee ledger ticking over – the idea is to ensure that the team come away with “maximum points” – those being undisputed, recurring fees.

The Coach – All hail

As a former player of what I consider to be the greatest team sport, it’s difficult to be frivolous about this guy. My memories of coaches going back almost 40 years are overwhelmingly warm... ice-cold Saturday mornings as a 6 or 7 year old, wearing oversized, hand-me-down kit, and hungover Dads who voluntarily gave of their time to watch 20 kids run around aimlessly whilst they barked the odd instruction, but who mainly turned up to talk about rugby in the good old days, whilst chainsmoking cigarettes on the sidelines. At “big school” mindlessly hero-worshiping merciless teachers cum coaches who insisted we played in wind, hail and snow. And toward the twilight of my playing “career” the camaraderie and much needed advice provided by a mentor who has “seen it all before” at university and beyond.

The best rugby coaches make it their job to do certain things well all the time. And the same should be true of both established and burgeoning leaders in our game, whether you’re a partner in the “Big Four”, or managing a small finance team at the local creamery.

Attribute: Honesty, humanity, clarity, energy and vision

Professionals make decisions throughout the execution of an engagement for which they must be accountable – it is never acceptable to go back on your word. And if mistakes are made during the process, you shouldn’t be afraid to admit them, quickly and unequivocally. We must provide a clear idea of the direction in which our team is heading, and the communication of that plan to everyone involved is vital. And a positive outlook will encourage constant improvement and energise the team to reach their goals in a timely manner.

If you have ever listened to any professional sports coach you’ll appreciate how closely their goals can be correlated with commonly used business principles. They are, after all, paid to optimise the performance of their teams in the same way as tax professionals and accountants.

Take the ‘SMART’ acronym, for example. It is Ireland’s goal to win the World Cup. This might not appear so clever given the lesson against Japan but as far as Joe Schmidt is concerned, this aspiration ticks all the boxes – specific, measurable, achievable, relevant, and time-bound.

In Conclusion

Be it a contrived notion or otherwise, Irish rugby is a case in point when used as an analogy for the way in which we should conduct ourselves, our business transactions and our interactions with colleagues and clients.

After many years of constant disappointment limited investment and blinkered thinking, a strong leadership strategy was established by the Irish Rugby Football union in the early part of the 21^st century aimed at developing long term, all-island potency. This has led to the most successful period in Irish rugby history, both at international and at interprovincial club level.

Winning teams – in sport and business – have bright, eager, dedicated leaders at the helm. But for goodness sake, don’t forget about your fullback... he may spend most of the time digging a hole in the turf with his boot. Then again, he might just win you the game.

John Magee is a partner with Aubrey Campbell & Company, a general practice firm based in Belfast, and a Fellow of Chartered Accountants Ireland. He is also a member of the Institute’s Northern Ireland Tax Committee.

Email: John@acaccounts.com