Activities and Responsibilities: Typical services offered by management advisory services departments include development of accounting, reporting, and budgeting systems; design and installation of computerized information systems; and operations research and management science services. Regardless of the type of service offered, the MAS objective is to improve the client's operations by recommending changes in management policy or practice. The type of work performed by MAS consultants is often similar to that of a systems analyst or business consultant.
Most MAS projects result in the design and installation of computerized accounting and financial information systems. All projects are customized to one degree or another to meet the client's needs, and many involve designing entire electronic-data-processing (EDP) systems for clients making the transition from a manual to a computerized accounting system. Another common project involves designing specialized systems such as inventory tracking systems. These projects may involve not only consultation with clients on the design and implementation of systems, but also planning training sessions for client personnel to familiarize them with the new system.
Responding either to vague or specific requests, a consulting team decides upon and designs programs to suit the client's needs. Project teams are selected by MAS managers to include the various talents needed to carry out the project. Teams generally include staff consultants with specific areas of technical expertise. The average MAS project lasts several months, although larger projects can take a year or more.
Clients are typically acquired through a bidding process, where one MAS department bids against another from a competing accounting or business consulting firm. Consultants take information about clients' needs and prepare proposals outlining project work, the required time, and fees. With large projects for prestigious clients the competition between firms becomes fierce, and bids often are modified to show lower billable hours to improve competitive position. In consequence, many MAS projects have tight schedules, putting pressure on staff consultants to perform within limited time parameters.
Partners or principals (non-CPAs equal in stature to partners) are responsible for generating new MAS business, and also for directly supervising large, prestigious accounts. Managers in MAS have administrative responsibilities similar in scope to those in auditing or tax services. Generally, they supervise several small engagements or one major project, and are responsible for planning project work, assigning and supervising staff consultants, collecting fees, and seeing that projects are completed within budget.
Managers spend much time visiting client locations to review staff consultants' work and confer with client personnel about project progress. Managers also spend considerable time documenting project progress and editing reports prepared by senior consultants for review by the partner or principal in charge of die project.
Early in their careers, consultants often work in a "staff consultant pool" arrangement, and are assigned to projects as they occur. They spend the majority of their time at client facilities working on the design, programming, and testing of systems. They too must continually document project results and progress. As staff consultants revolve to various projects they generally veer in direction according to personal interest, preparing to take a specialized position as promotions occur. After two to four years of experience a staff consultant becomes a senior consultant, and is then given increasing responsibility for structuring and carrying out projects.
Educational Background and Training: Entry-level MAS consultants generally possess either an MBA, an undergraduate background in engineering, management, or computer science, or several years work experience in general business or a technical area. Most firms do not hire people as consultants who do not have either an MBA or significant work experience. The nature of consulting work requires a well-educated, mature individual: Someone with two to four years business experience, including work with computers and an MBA, would be an ideal MAS candidate.
Most formalized MAS training programs include work in computer applications and programming courses, as well as, depending on whether there are specific divisions within the MAS department, a variety of courses in areas such as operations research, budgeting, and forecasting. A training program might also include industry-related courses such as study of the hospital industry. Consultants in large firms receive exposure to a wide variety of projects in their first two years, while consultants in small MAS departments may find exposure limited.
Transfers from MAS into other departments within accounting firms are not the norm, although MAS consultants may work in conjunction with auditors or tax personnel in computer applications. Unlike other sections such as auditing, where accountants transfer to private-sector practice after acquiring the CPA license, MAS career movement generally works in reverse. Many MAS consultants have already worked in private-sector practice and are hired into MAS after several years of business experience. The CPA license is not a requirement for attaining manager status, as is evidenced by the number of principals (non-CPA partners) working in MAS.
Attributes of Successful MAS Consultants: To be a successful MAS consultant, you need to be a project-oriented individual who enjoys the challenge of devising solutions to complex problems. You would not be as stringently guided by law or professional guidelines as auditing and tax accountants. Therefore, you will have more freedom in planning your work. However, to work effectively in such an environment, you must be self-motivated and able to manage your time well.
The atmosphere in an MAS department is generally more relaxed than in tax or auditing departments. Seasonal overtime is not a way of life. However, there may well be overtime for a project bid down to a small number of billable hours. Extensive travel is common. Consultants often travel to out-of-town clients returning home each weekend until project work is completed.
Technical knowledge within areas of specialization is extremely important for your success. Since most MAS projects involve some work with computers, computer aptitude, training, and facility are also important. In addition to technical expertise, written and oral communication skills are important. From the start of your career you will be constantly writing to both clients and superiors. As you progress up the management hierarchy, this skill will continue to be exercised daily. Oral communication skills are also needed much of the time at all levels of MAS: Principals talk to prospective clients; managers talk to clients to ascertain needs and information and to subordinates to assign work; staff consultants talk to superiors and client personnel. Along with these communication abilities must go well-developed supervisory skills, since you will spend more time supervising work as you advance.
Consultant evaluations take place after most engagements, reviewing technical knowledge, supervisory skills, client communication, and other attributes. Promotion and salary increases typically occur on a yearly basis, taking into account the attainment of the above skills and individual performance.
