A previous manager once told me that sometimes you are captain of your ship and sometimes you just get in the boat and row. He was a jerk but still his comment has merit. The question now becomes who should take responsibility for the outcome. If I am rowing then I cannot take responsibility for the course or its destination. If I am the captain I take responsibility for the course and the destination and its subsequent consequences. If you disagree with your manager on a decision just make sure that he/she takes responsibility for the outcome. Here is an example of how to state your opinion.
"I disagree with your decision however I am fully committed to its implementation. By taking your direction and fulfilling its requirements I then assume that you not I are responsible for its outcome. To assure you that I am committed to this undertaking I will prepare a summary of the steps needed to complete the task. I would ask that you review the summary to guarantee that their are no miscommunications."
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