A REFLECTIVE JOURNAL OF

“LIFE OF A MANAGER”

By
Nuwan Mahendra

Post Graduate Diploma in Business Management

Accounting and Finance- PGDM-O 5104

Individual Assignment-Semister-1

Student ID-PGDBM-(O)/28
 A Brief History of Myself
Everyone has at least thought of what they wanted
to do or a plan to achieve in the future. People
have different interest, likes and dislikes in their
life’s and should consider this in when choosing a
suitable career. Because most of the people in
world doesn’t not like their career. Therefore, the
most important thing to we all should remember
is that we find a job what we love to do.
According myself, being an Accountant is the career that most interest me. Because I always had
a love for numerical data analysis and mathematics. Nowadays, most of the companies’ relay on
financial data, accounting and finance industry are now more famous in the world. And also, all
companies are depending on accountants to keep their business running well.
In myself I took to learn about this industry were advised and motivated from mostly by my family
members and knowledge from my school classes. my father, sister and brother three of them are
working in this industry and recommended me this career. Furthermore, I conducted more self
researches about the accountancy, finance and auditing industry further, and information what
i found is convicted me to takes this career in this future. Also, as usual every Sri Lankan child’s
dream is to visit their parents work place. I also came down from an ordinary Sri Lankan family I
got this opportunity during my childhood. I visited my father’s work place “Ministry of Finance”
which is government institution and observed the real practical life of an Accountant which is
made feel and further motivated and comfortable on what i will expect to do in this future.
In addition, I realized that I need several qualifications to become an accountant. Such as, a
degree from a reputed university, a full professional examinations qualification etc.
After few years from my childhood, I entered in to this interesting industry as an Accountant in a
reputed organization in the world call it “Deloitte Partners” which is specialized in providing audit
and other related services to various clients in the world. Now almost about eight years
completed in this industry still enjoying and happy about what is choose to do during my
childhood. I got a BA Hons Business Administration Specialized in Finance and Audit Degree from
a reputed university call “University of Bedfordshire” located in UK. Also, I’m a member of AAT
Sri Lanka and currently following final level of Institute of Chartered Accountancy of Sri Lanka
examinations. However, while working with highly qualified personal in my organization, I
realized that I have fewer academic qualifications than others in industry. So, I decided to
continue and pursuit to get more academic qualifications. As a result, I ended up in selecting and
following this interesting program called “Post Graduate Diploma in Business Management”.
 INTRODUCTION
This reflective report on management process and practice subject consists of a summary
regarding the role of manager associated with management process and practices theories based
on the practical scenarios.
Nowadays, management is considered crucial for a business for maintaining their operational
process and diversity as well as controlling the employees towards achieve their organizational
goals.
Furthermore, management is not Merly limited to investment and making profits, but also about
how to manage and run a business in compliance with ethics and with the aim of sustainability.
By attending first semester lectures I have learned about various aspects that are associated with
management process and practices associated with a manager of an organization.
I have formulated this report by reflecting my own expressions and learning outcomes from the
first semester. I have drawn theories of leadership, communication skills, creativity emotional
intelligence and work ethics and have applied them for critically analyzing a problems/ practical
scenario that I was noticed.
This report consists ten (10) journal articles over the 12weeks teaching period. Each of the journal
I have critically analyzed “A life of a manager” by applying management process and practices
theories that I have learned from 12 weeks of study.
Furthermore, currently I am working in a reputed company called “Deloitte Sri Lanka”. I have
applied all the learning outcomes of the management process and practices to my current
working place to understand the practical situations. Therefore, all my analysis will be based on
my current working place scenarios.
 HOW I FEEL ABOUT FIRST DAY OF THE LECTURES
I was already motivated before the first lecture series of our post graduate diploma in business
management. Because, I had a dream to get an academic qualification from a reputed University
in Sri Lanka. So, when I saw my selection Letter email, I was very happy and started counting
dates to attend the first lectures and I told everyone in our family and my boss that I have selected
for the program.
Our very first day subject is about management process and practice and lecture series was
awesome to me. Because our lecturer Ms. Mayuri Atapattu is very structured well-organized
lecturer. And also, her teaching style was very interesting from the first day. Normally everyone
knows learning management is bit of a boring to every student. But after attending Ms. Mayuri
Atapattu's lectures, I must declare that I am now enjoying learning business management.

THE MOST IMPORTANT DAY

OF A PERSON’S EDUCATION IS
THE FIRST DAY OF SCHOOL
NOT GRADUATION DAY
 JOURNAL-01
What I have learnt
In our first day topic, I've recognized an effective and efficient management system is a critical
component of any firm. It entails the principles of regulating the environment, coordinating and
directing organizational actions with the goal of leveraging applicable resources to fulfill the
organization's common goals and objectives.
Furthermore, prior to this I thought become a manager was very easy and no need to further
learnings. However, after attending lecturers, I realized, job of managers is not just sitting in the
office as many people think, but understanding that they have a lot of responsibility on their
shoulders. I, have recognized that each manager plays an important role in the organizations to
achieve the common goals of the organization through use of his management functions.
How i applied learning outcomes to the real-world scenario?
As I mentioned in the introduction section, I am currently working at Deloitte Sri Lanka which is
specialized in providing audit and assurance services to various clients.
In my organization, I am dealing several types of managers, directors, partners to accomplish my
daily tasks. I must they are well qualified and as well as well experience personals in their
designation. Therefore, I felt this is the best place for apply my learning outcomes to ensure my
thoughts about management as well as the manager.
So, when I applying functions of a manger with my reporting head who is head of finance our
firm, I have noticed she has all these function in her role. Because she always well organized, well
structed personal. And also, she is also leading and inspiring us to work hard to achieve our daily
tasks. Furthermore, she always controlling us and try to stay on the track when we are conducting
all the task. Therefore, this helps to increase value of the brand name Deloitte among other firms.
And it proved by becoming the world’s rank one best firm in the audit and assurance industry.
 JOURNAL-02
IMPORTANT OF UNDERSTANDING THE BUSINESS
ENVIRONMENT

What is business environment?

When I asked what is “Environment” in fifth grade I replied “Everything we depend on” Since
then, most of my perception of the environment hasn’t change much until I started to learn
business management.
In the week two, business environment and important of understanding the business
environment has been learned by me. Based on the lecture learning outcomes I realized business
environment is “The sum of all individuals’ institutions and other forces that are outside the
control of a business enterprise but the business still depends upon them as they affected the
overall performance and sustainability of the business.
Why every manager important to understand the business environment?
During this week two session i realized that the business environment is the most important
aspect of any business. To be aware of the ongoing changes, not only helps the business to adopt
to these changes but also use them as opportunities.
Furthermore, during this session I have realized every manager plays significant role in business
environment. Because a good manager not only identified and evaluates the environment but
also, he/she should be reacting to external forces also.
Furthermore, in this session i acquired the knowledge relating to the micro and macro
environment analyzes to evaluates for running the business activities in smooth manner. This
session has enabled me in knowing that the microenvironment plays an important role in
affecting the difference aspect of the business as the factors of the macro environment is directly
linked up to the business. Therefore, every manger has a significant role to play in modern
business environment.
Business environment analysis of real-world organization
After gaining sufficient knowledge i tried to apply my learning outcomes to my current
organization to assess its business environment.
Deloitte is currently leading the industry as the top public accounting firm in the world. It
comprises firms that are members of their parent company, Deloitte Global, incorporated in
England. These firms are organized by country and region and are separate legal entities.
 This analysis assesses the external forces affecting Deloitte utilizing the “PESTEL
ANALYSIS”

PESTLE ANALYSIS OF DELOITTE

P E S T L E
POLITICAL ECONOMIC SOCIOLOGICAL TECHNOLOGICAL LEGAL ENVIRONMENT

Government Inflation and Work life Creation of Accounting Reducing

Laws and labour Balance cloud-based and Auditing their carbon
Regulations. Shortages systems- This standards footprint by
Increasing made easier changes due
The tax law “Net Zero’
challenges of to access files to
changes
pay equality and government However
frequently
and can distributes agencies Accounting
affect the tax information and auditing
faster being a
industry
service
industry, its
Source: - Compiled by Author environment
impact is
insignificant.
 JOURNAL-03
IMPORTANCES OF PLANNING AND DECISION MAKING
What is meant by decision making?
Decisions, Decisions, Decisions, how do you make decisions? Have you ever asked yourself? How
did I make that decision? Whether big or small important or not so important decision making is
process.
The concepts I learned from week one to week three can be considered to play a significant role
in my career. Because after week three lectures’ series I do realize the planning and decision-
making play a significant role in the organization and all the manager should have this skill to full
fill the daily tasks.
In addition, the learning outcomes from week three concept of planning and decision making is
sure to help me in the enhancement of career as an Accountant. Furthermore, the steps that are
taken by the managers in the decision-making process along with its relationship with critical
thinking are discussed in the week three.
Moreover, in week three the concept of systematic approach to problem solving can be
considered to be effective for me. Because this systematic approach will assist me in the creation
of an improved environment in our finance division. Furthermore, I do realize the concept of
planning is likely play an effective role in my position as an Accountant. Because with the help of
this concepts learned form week three will help me to make best choices among other alternative
options to motivating the staff to carry out the tasks in our division.
How this planning and decision-making impacts to our practical life?

According to the learning outcomes of my week three I do realize decision making can be
cognitive process of selecting course of an action from various options. Some of our logical, some
of our risk taking. Either way, such characteristic plays a role in our decisions.
Few months ago, I had idea to search a new job opportunity or remain my existing position. But
I couldn’t take further steps to success in my decision. However, after learning concepts of the
planning and decision-making concepts in week three I decided to reconsider my decision and
evaluates its validity based on the concepts that I have learned.
So, I will illustrate my decision-making process steps by steps as follows.
Step one is to identify the decision to be made. In my case the decision was whether to take a
new job opportunity or remain in my existing position.
Step two is to do self-assessment at this point I began to consider my needs and wants would the
new opportunity really be something I would enjoy? Would it be challenging? This particular
opportunity was a work from position. I am currently accustomed to working in the office
environment. So, I had to ask myself how will I adopt to the work from environment.
Step three is to identify the options. I began to gather information about other potential
opportunities that may soon be an option. Should I settle for this opportunity or wait for one
more suitable for me is a question I proposed myself.
Step four is to gather information and data. I reviewed the salary potential of the job opportunity.
I considered my current salary and potential future salary increases. In trying to make my decision
I listed the pros and cons. Thorough about the potential disadvantages of leaving of current
position and the organization.
Step five is to select of the options. In my decision I had all the information I needed to make my
decision now while the new opportunity offered a higher salary, the responsibilities where not
task of interest.
In addition, when applying the week three learning outcomes to the Audit and Assurance industry
as well as to my current organization I noticed that the decision making is a core aspect of a
manager. The top-level management needs to consider this process of decision making more
seriously. So, considering my manager’s behavior, she always follows the analytical decision-
making style which I have learned in week three. Therefore, our audit and assurance services are
always at a higher quality with a minimum bias.
Furthermore, I have noticed, she always uses logical steps when the planning stages in the audits.
It is more likely to the “Rational Model”. Because she always logical step by step approach to
decision making with a thorough analysis of alternatives and their consequences. In addition, she
is more similar to “Left Brain Thinker” Because, she analyses alternatives and innovates, and also
excepts results and always rely on the rules (Accounting and Auditing Standards).
 JOURNAL-04
ORGANIZATIONS STRUCTURES
This week lesson was very interesting and eye-opening topic. Because in week four of the
discussion we learnt about an organization as a management function and different types of
organization structures.
In this lecture series I attracted to the topic of organization structure. Before studying the
organization structures, I never thought about or even look for an organizational chart for the
company that I am currently working from. We learnt that every company must have an
organization structure for accomplishing its goals and objectives.
What is organization structure?
According to my learning outcomes of this chapter, organization structure is defined as the
specification of the jobs to be done within the organization. It means the way in which those jobs
relate to one another. Even though, I think the easiest way to understand organizations
structures is in terms of organization charts. Organization chart is a diagram to portray a
company’s structure and showing employees its operations that they fit into. In this chapter we
learnt these organization charts mostly create by small business. Organization charts help
business to stay on the right track as it gets massively and complex. Managers can determine
which departments everyone is attached to who is responsible and who to contact.
Furthermore, we learnt different types of organization structures that can be seen in
organization. Such as formal, informal and functional structures.
As I mentioned in the beginning Before studying the organization structures, I never thought
about or even look for an organizational chart for the company that I am currently working from.
However, end of this chapter tried to find the what organization structure is using my company.
And I found our latest structure and I noticed it is more similar to a “Functional Structure” that
we have learnt in this chapter. Because I noticed that people with similar skills and performing
similar tasks are grouped together into formal work units. Furthermore, Members work in their
functional areas of expertise.
 ORGANIZATION STRUCTURE OF
DELOITTE
Funtion Service Lines (L2) Active State L1 Leader L2 Leader Existing BU New
Consulting BO: Cloud Engineering No
Consulting BO: Executive Assistant No
Consulting BO: Operations Transformation Yes Zara Nivedha IDA
Consulting DC&M: Executive Assistant No
Consulting DCM: Advertising,Marketing & Comm No
Consulting DCM: Customer Strat & Appl Des. Yes Haresh Haresh Yes
Consulting DCM: Digital Customer No
Consulting ET&P: Emerging ERP Solutions Yes Haresh Haresh Yes
Consulting ET&P: Executive Assistant No

Consulting Finance -
FFE

Consulting ET&P: Finance & Performance Yes Haresh Asanka

Consulting Finance -
GF

Consulting ET&P: Oracle Yes Haresh Haresh Oracle

Consulting ET&P: Supply Chain & Network Op. No
Consulting ET&P:Quality Eng & Testing No
Consulting ET&P:SAP Yes Haresh Haresh Yes
Consulting HC :Workforce Transformation Yes Mayura Upekha Academy
Consulting HC:HR Transformation No
Consulting HC:Organization Transformation No
Consulting NAT : Innovation No
Consulting Nat. Office: Operations Yes
Consulting NAT: Clients No
Consulting NAT:Delivery Excellence No
Consulting SA&MA: Executive Assistant No
Consulting SA&MA: Mergers & Acquisition No
Consulting SA&MA: Strategy & Business Design Yes Mayura Mayura Yes
Consulting SA&MA:Analytics & Cognitive Yes Mayura Darshan Yes

Deals Advisory |PPP

Financial Advisory
C orporate Finance Yes Ruvini Samlka/Vijith Advisory & Deals
Services
Strategy

Source: - Company’s official Data Base

At the end of this interesting chapter, I realized that the organization structure is very important
for a business since it have some positive effects and managers should aware their organization
structure always. Because it has some positive effects. Such as an organization structure are easy
to control and appropriate arrangement the resource to each of the different department also
making it easy for employees to know to whom to report by clearly defined reporting lines. By
understanding the material in this chapter, I will be more prepared to understand where am I in
the organization that suitable for me either a manager or supervisor.
 JOURNAL-05
MOTIVATION
In this week I learned more about motivational theories and their role in an organization.
Throughout this week, my exploration of motivational theories has shed light on their profound
significance within organizations. These theories delve into the complex realm of human
psychology, offering insights into what drives individuals to engage actively and passionately in
their work. Maslow's Hierarchy of Needs, for instance, underscores how employees' needs
progress from basic survival to self-actualization, highlighting the importance of addressing these
layers to foster motivation.
Herzberg's Two-Factor Theory delves into the dual nature of factors that influence motivation,
differentiating between hygiene factors that prevent dissatisfaction and motivational factors that
enhance engagement. Equity Theory underscores the importance of perceived fairness in
distributing rewards and recognition. By grasping these theories, I have recognized that
motivation is not a one-size-fits-all approach; it is a nuanced interplay of various factors, including
individual needs, perceptions of fairness, and the fulfillment derived from the work itself.
Effectively leveraging these theories can empower organizations to cultivate a motivated
workforce, leading to enhanced job satisfaction, productivity and overall success.
 Maslow's Hierarchy of Needs to
Finance and Accounting Employees

Seeks process Improvement and

Efficiency
Higher Order Needs Self Inspired others with Strategic finance
Actualization vision

Sees the impact on their works on

company goals
Higher Order Needs
Esteem Needs Works under stress but find
satisfaction under accomplishment

Lower order Social Needs Understand their role in finance

Needs team

Lower Order
Safety Needs Comply with financial rules
Needs
and regulation

Lower
order Physiological Needs Work for salary, not for the
Needs passion for finance

Source: - Compiled by Author

 JOURNAL-06
CULTURE

Learning about the organizational development and culture of an organization has been very
interesting. Before coming to college, I decided that I wanted to become and I/O Psychologist,
but never knew where I would start. I never knew that Organizational Development was offered
as a course here at the University. Once I found out, I had to enroll. Enrolling in this course has
taught me a lot and made all the difference. Learning about the organizational structure and
culture of an organization has been enlightening. Before this class I never thought about learning
the culture of a business. I only thought of culture existing between people from different places
and ethnicities. The culture of a business is abstract, it’s what makes the company …show more
content…
Before reading I never paid attention to the many different cultures that exist within companies.
I have always thought of cultures only existing between groups of people who live within a
common area. However, culture exists in many different places and not just between people.
Each company that I 've been employed at has displayed a different culture and the differences
are evident. They each had a different system of operation and rules. Some have strict rules
where others are more lenient with their worker. The job where my mother works does not hire
family members. Culture to me is the character of the workplace. The culture of the workplace is
what makes each company different and unique. The culture of a business plays a major role in
determining if a business will succeed for fail. Something as simple as the attitudes amongst
employees can determine the culture of a company. The employees of a company can also
influence the culture of an …show more content…
With the doing aspect, workers are motivated by working and getting something achieved. I
believe that with this aspect a lot can get done and workers can feel good about themselves.
Workers can feel and notice that they are getting something done. An example of this would be
inside a sales store. Most sales associates and sale stores have a quota that they must meet
monthly and even weekly. I work at Oreilly’s Auto Parts on weekends and each team member
must sell a certain number of products each month. At the end of the month a check is rewarded
based on how much you sold. This encourages employees to up sale and at the end of the month
they can see if they achieved their goal. Each employee has a set goal just for them. We can also
lose a sense of self from embracing the culture of our