Why That Odd Process Exists: On Fences, Fail‑safes, and Change

The first time I learned this lesson, it was month-end close, late at night because I cannot finish the closing on time. I’m at my desk with last month’s closing accruals, I am tired, I roll the numbers forward, copy the same entry, and tuck it into this month’s closing journals and submit them for approval. The next morning, I get an email from my manager, rejecting the journals.