Supervising, coaching, mentoring: what's the difference?

By Colette Wilson, CPA

When we hear the terms supervising, coaching and mentoring, many people think they are the same thing — an employer telling an employee what to do and how to do it. These instructions could be for ensuring continued employment, for advancement to a new position or for compliance with the firm’s human resource policies. But why are there different terms for seemingly similar actions? The answer is because they are not entirely the same.

Supervising is a task associated with one’s job title. Coaching and mentoring are slightly different actions designed for specific relationships. While all three of these are very important aspects of one’s professional career, supervision is the only one that is generally considered a requirement. Let’s briefly explore these areas and shed some light on the importance of each.

The Roles

Supervising

Supervision involves directing the actions of those who report to you and overseeing their projects for which you are accountable. A supervisor’s goal should be to manage the functions, actions and progress of others in order to accomplish organizational goals and individual achievement. Setting employee goals and expectations, preparing performance evaluations, assessing and teaching technical skills, conducting team meetings and providing constructive feedback are all supervisor expectations that benefit the supervised employee. Supervisors generally do not have a choice in their role. This is assigned to them based on their position in the firm. For the firm to continue and grow, supervisors are also responsible for successful completion of projects, and more importantly, the grooming of employees who will advance in their skills. Employees in this relationship also have requirements. They are expected to perform tasks, meet expectations and advance in their knowledge, skills and abilities for their own advancement and, more importantly, for the benefit of the organization.

Coaching

Coaching is a developmental and ongoing process or relationship whereby instructions are given to an individual or team in order for them to excel. Coaching has also be thought of as targeted training with the goal of leading and instructing individuals toward higher performance results, which benefit and meet the needs of that person and also the group as a whole. For example, a coach within a firm could instruct an employee on the desired timeframe for passing the CPA Exam and meeting expectations for the next promotion level. This benefits both the employee and the firm without getting too much into technical skills (which is usually reserved for the supervisor to address). Other coaching areas could include decisions about continuing professional education courses to take, professional organizations to join, career path decisions to make and utilization of professional and technical strengths. Those being coached strive for peak performance, personal development and satisfaction of the stated goals.

Coaching is a great way to lead someone to personal success while also allowing the team to reap the benefits of that success. Coaches usually have options (multiple team members or employees) for meeting overall goals and generally take on this role willingly. They track progress towards these goals and make changes along the way. In this relationship, the coach also has options in terms of participation. They may choose to focus more heavily, right or wrong, on one employee versus another based on timing, the results the employees are showing and the imperativeness of the goals at stake. Do you really want to let your third string on the court in the fourth quarter when the score is tied?

Mentoring

Mentoring is the teaching and sharing of knowledge, skills and life lessons to a less experienced, and often younger person. The goal in this relationship is to guide and assist an individual in professional or personal development in a specific area. There are an unlimited number of areas in which mentoring

could be conducted, but in our industry I think specifically about career development, improved public speaking, effective communication skills or refining a leadership style.

The task of mentoring is not one that is required. This relationship is based on one person’s desire to obtain the knowledge and guidance of a more experienced person. If a mentor relationship is to happen, it is generally the mentee who preemptively seeks desired guidance. There are times, however, when an experienced person chooses to take someone under their wing. Either way, the participation is a choice by both parties, unlike in a supervisor-employee relationship. The mentor should be willing to give of his/her time and knowledge, and the mentee should proactively follow up for feedback and additional guidance.

Key Differences

Key differences in these tasks can be summed up into three areas: (1) what’s at stake, (2) who’s in control and (3) the outcomes. I view supervision as the hardest task with the most at stake. The end results of effective supervision are effective, efficient and improved employee performance, client satisfaction, project completion and product delivery. All of these are critical to the supervisor and the employee and they each play a specific role. Coaching is middle of the road where there are usually options for meeting the end goals. Mentoring has very little at stake as this is a purely voluntary relationship: each person gets out of it what they choose to put in.

In terms of control, the supervisor role has the clear cut answer. Employees are pretty much required to follow their direction. Coaches are also in control, but often the person being coached can choose to not participate or to join another team. In a mentoring relationship, while the mentee may take the lead in pursuing a mentor, I believe they are equally in control after that. The mentor freely gives direction and guidance and the mentee chooses to adhere and follow up.

There can be two types of outcomes: desired and required. Supervisors have assigned roles with required outcomes for overall projects as well as desired outcomes for employee performance. Mentor relationships are generally for desired individual outcomes, while coaches have desired outcomes for both the individuals and the group as a whole.

Successful Implementation

Successfully implementing these roles depends in large part on the strength of the relationship. Relationships are built on effective communication and the right mix of people. Some of these aspects have been previously discussed in terms of knowing what’s at stake, who’s in control and what the expected outcomes are. But having the right mix of people is crucial. See Table 1 for some traits and skills that help ensure success in each relationship.

Developing successful professionals with strong technical skills and effective personal traits takes time, and often the involvement of people beyond someone’s boss. All employees will mostly likely have some type of supervision over their technical work, however, professionals at any level can benefit from one-on-one coaching and mentoring. I encourage accounting professionals to take time to assess their current positions and satisfaction with their professional advancement and personal effectiveness. Utilize personnel within your firm, contacts met through networking and resources available through the VSCPA to obtain the additional guidance you need to become a more successful CPA.

Colette Wilson, CPA, is currently chair-elect of the VSCPA and is a member of the American Institute of CPAs (AICPA) Council. She spent more than 19 years providing audit and management advisory services to the federal government while at Cotton & Company LLP in Alexandria. She also spent 12 years overseeing employee relations and recruitment at Cotton & Company.