Management Science and Engineering

Some Thoughts on the Practice of Job Rotation in Accounting in Colleges and Universities

ZHAO Bei[1]   

Abstract:  This paper discusses the application of job rotation in accounting, elaborating on its role and significance in financial management in colleges and universities. The article proposes some principles and problems we should pay attention to when promoting job rotation system in accounting in colleges and universities.

Key words: job rotation in accounting; financial management in colleges and universities; the quality of accounting staff, work efficiency; internal control function; strengthen verification; the objectives of job rotation

With the deepening of the reform of colleges and universities, the financial management in colleges and universities is gradually maturing and the financial systems are constantly improving themselves. The job rotation system in accounting in colleges and universities is an effective form born under the new situation to strengthen the supervision and management function in accounting in colleges and universities; it is regarded as an important measure of preventing and controlling corruption from where it begins; it is an innovation based on the current college financial operation mechanism. The active promotion and practice of the rotation system in accounting in colleges and universities is of great significance in implementing the Accounting Law of the People's Republic of China and for improving the overall financial management quality in colleges and universities.

1.  The positive role of the practice of job rotation in accounting in colleges and universities

First of all, the implementation of job rotation system in accounting in colleges and universities can strengthen the supervision and management function of accounting in colleges and universities; it can also form strict binding mechanism and thus effectively prevent the occurrence of corruption.

The implementation of job rotation system in accounting in colleges and universities can function to supervise staff members and ensure the accounting information to be real, legitimate and complete. In the actual accounting work in colleges and universities, the rotation system can help to form a mutual monitoring mechanism among accounting staff, fully relying on the power of the accounting institution as well as the collective power of the accounting staff so as to guarantee the implementation of Financial Laws and Regulations in the accounting work in colleges and universities. Meanwhile, the rotation system can break the special network of relationships formed by accounting staff being long engaged in certain specific accounting work. Under certain conditions, members in that special network can rely on each other, cover each other and provide mutual benefit and convenience for each other, which make it possible for violation of laws and regulations, as a result of which, the seemingly strictly-controlled inner monitoring system of accounting lose its real sense of existence. The formation of such a network of relationship needs a certain amount of time and maintaining such a network of relationship needs a stable personnel environment. The rotation system can end or break such a network, greatly reducing the possibility of cheating. This prevents the corruption right from its source. In addition, through the mutual monitoring and constraining among different accounting staff, we can discover and solve existing problems in time and improve the quality of financial management in colleges and universities

Secondly, the implementation of the rotation system can familiarize the accounting staff with the different procedures of accounting business, different business methods and business content and thus greatly improve the professional level of the accounting staff in colleges and universities. Regular job rotation can improve the quality of accounting staff in colleges and universities, enabling them to grasp the skills practiced in a variety of accounting positions and to be fully familiar with their jobs. All these will help to improve the overall quality of the financial management in colleges and universities. The process of accounting business in colleges and universities is both a process of business operation and a process of analysis and judgment. The proficiency of accounting operations depends on the number of operation duplications in a certain position as well as the analysis and judgment of the accounting business. The implementation of a regular rotation system can enable the accounting staff to grasp a general understanding of the whole process of the accounting business so that their judgment can be based on their understanding of the whole business process, which helps enhancing the accuracy of their judgment and reducing some unnecessary errors in the operation.

Thirdly, the implementation of rotation system in accounting in colleges and universities can strengthen the checking and verification mechanism and increase accounting staff¡¯s internal controlling ability.  

Checking and verification is the basic content of the internal monitoring in the accounting business in colleges and universities, the purpose of which is to find and correct the errors and some dishonest behaviors existing in the accounting business in colleges and universities so as to guarantee the reliability of the accounting information. During the actual operations, the checking and verification work in the accounting business is easy to become procedural, especially in the everyday accounting business in colleges and universities; people who are responsible for checking and verification often take their job as a matter of procedure, leaving errors and problems existing in the finished accounting business undiscovered and uncorrected. The implementation of job rotation system in colleges and universities regularly can bring the checking and verification mechanism whose function and significance have been ignored back to their place. On the one hand, after the implementation of rotation system in accounting business, working members are always moving from one position to another; when they transfer from one position to another, they will take the initiative in checking and verification since they want to make clear what their own responsibility is. On the other hand, the person who takes the position from the previous work staff will want to check and verify the previous work in order to understand the previous accounting policies and regulations and make their work consistent with the previous. So by implementing the rotation system in the accounting business in colleges and universities, the working members in the accounting business in colleges and universities become voluntary to take the checking and verification work, as a result of which, the internal controlling function of the accounting management in colleges and universities are fully fulfilled.

Fourthly, the implementation of rotation system in accounting business in colleges and universities can be an effective incentive of accountants in colleges and universities to improve their own professional quality and improve work efficiency.

Accounting staff working in rotation is a representation of the scientific outlook on development of ¡°people-oriented and make the best use of individuals¡±. It will help accounting staff in colleges and universities work harder in their respective positions, make process continuously, get themselves be familiar with different businesses, improve their work, strive to improve their professional quality and work efficiency, avoid any mistake if possible. The system will also stimulate the potentials in the accounting staff, standardize the work procedures of the accounting business and help accounting staff adapt themselves to the increasingly complex financial environment. And the rotation system can also reveal a lot of hidden problems, which will help us to take timely measures to adjust and also take preventive measures to protect the interest of accountants. Furthermore, the implementation of regular rotation in accounting business is also conducive to build solidarity and mutual trust between comrades. It helps them to improve their work and give up some old bad habits. After the implementation of the rotation system, fewer accounting staff will ask for leave, which will greatly improve their work efficiency.

2.  Some principles that should be followed in implementing the rotation system in the accounting business in colleges and universities

Firstly, we should stick to the principle of ¡°people-oriented and ability-honored¡±

People-oriented is the core idea of the scientific outlook on development. The rotation system should be centered around the all-round development of accounting staff, aimed at promoting the scientification and standardization of the accounting management in colleges and universities, and mediated by stimulating the potentials of accounting staff and improving their professional quality; all in all, human beings are in the first and foremost place. When allocating positions, we should send each worker to the position that can best utilize their talents and which could stimulate fully their potentials; we should try our best to make everyone feel comfortable in their position.

The implementation of the rotation system should also carry through the principle of ¡°ability-honored¡±. For most people working in the accounting area, working in different positions can help them accumulate rich working experiences, which could also be regarded a kind of reward. The rotation in accounting business in colleges and universities should take into consideration of everyone¡¯s quality, ability, characteristics and their significance to each position and strive to make every position rotation as a kind of reward for the workers so as to guarantee the efficiency of the rotation system.

Secondly, we should follow the principle of work first and efficiency first.

In implementing the rotation system, we should always follow the principle of work first. On the one hand, the accounting staff should always think from the big picture, strictly abide by the regulation of the rotation system and subject to the requirements of the system; on the other hand, the implementation of the rotation system should ensure the stability and continuity of the accountants¡¯ work; it is not suggested for one job rotation to involve a large scale; it is suggested to involve around 30% of the total staff in one job rotation. And a lot of detailed work before the rotation should be carefully done, making good preparation work to those who will be involved in the rotation.

The rotation system in accounting business in colleges and universities should represent the efficiency principle, that is, the implementation of job rotation should improve the management and supervision work etc in the accounting business in colleges and universities. Working in rotation is a means to push workers improve their efficiency. In modern financial management in colleges and universities, the research ability of accounting staff and their communication skills are more and more important, which will directly affect the efficiency of accounting work in colleges and universities. When working in rotation, every accounting member should be clearly instructed of the roles and functions of their positions as well as the relationship between their positions and others¡¯ so as to create a coherent and harmonious environment among different positions; such a harmonious environment will make communication across different positions become easier and thus improve the working efficiency.

Thirdly, we should be guided by the principle of ¡°overall and balanced development¡±

In implementing job rotation system, we should bear in our mind the importance of overall arrangement, taking into account of every aspect of the business.The principle of balanced development is in fact implied and required in the principle of overall arrangement. The financial management work in colleges and universities is carried our by a team; thus working in rotation should take into account the overall, balanced and sustainable development of the team as a whole.  The connotation of balanced development is very rich, including many aspects. In terms of accounting staff¡¯s abilities, the allocation of workers in different positions should consider workers¡¯ different abilities; some may good at management, some may feel confident in analytical jobs and some may have good communication skills etc.; so we should consider whether these people can supplement each other and balance each other in allocating them into specific positions. In terms of accounting staff¡¯s characters, different accounting positions need people with different characters; some positions need people who can produce good ideas; some positions need people who are detail-oriented and good at discovering problems; some positions need people who have good communication skills; some positions need people who have integrity and who are not selfless ... ....

A balanced combination of workers with different characters can improve the working efficiency of the accounting business in colleges and universities. In addition, the accounting positions should also consider the age factor. Some positions are suitable for old people, who are sophisticated and experienced; some accounting positions need middle-aged people, who are energetic and hard-working; and some accounting jobs are suitable for young people, who dare to take risks and have a strong sense of innovation.

In short, assigning people to positions that suit them the best is the basis of the rotation system in the accounting business in colleges and universities

3.  Some problems that we should pay attention to in implementing the rotation system in accounting in colleges and universities

Firstly, we should make overall plans about a range of issues. Specific plans are required, making clear the specific rotation time, objectives, assessment criteria, risk assessment and rotation coordination mechanisms etc. Meanwhile, we should make comprehensive assessment over the capability of workers in rotation so as to assign them the most suitable positions, ensuring that workers¡¯ ability match with the requirement of the positions.

Secondly, we should emphasize the importance of the communication job before implementing the rotation system. Because accounting workers may have been engaged in a certain business for a long time; they may have formed one fixed mode of business in their mind, and thus are likely to refuse and resist the rotation. Also, some accountants are unwilling to accept a position which is more challenging and more pressing than their present position. So these workers may have some psychological obstacles if we do not carry out sufficient explanation and communication job for them before rotation. At the same time, working in rotation is part of the work of personnel training; accounting workers have their own personal preference and interest; if we assign them to new positions without appropriate communication with them beforehand, they may not work wholeheartedly in their new position. Therefore, the implementation of job rotation needs a lot of detailed work instead of issuing orders.

Thirdly, we should pay attention to those possible problems that may occur during the process of work transferring and professional training. We should ensure that all the resources are fully transferred and the newly arrived staffs have a clear understanding of the job they are going to take. All of these are very important. Besides, due to implementation of the job rotation system, the accounting staff will encounter a range of different work and are required to master various new working methods; thus they may fail their positions if they do not receive related professional training before they take the new position. Therefore professional training before the implementation of the job rotation system in accounting in colleges and universities is one of the most important links.

In conclusion, the implementation of the job rotation system in accounting in colleges and universities has great significance in strengthening the supervision mechanism in accounting business and improving the financial management quality in colleges and universities.

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