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A HEAD FOR NUMBERS?


Advancements in neuroimaging


are getting us closer to understanding how much of our strengths and


abilities are innate, and whether or not there is an “accounting brain”


by Mary Teresa Bitti illustration by Harry Campbell P


AUL FOSTER HAS DONE A LOT OF THINKING ABOUT THE BRAIN — how it works, the difference between the conscious and unconscious and what his natural cognitive abilities are. The trigger for the CPA’s interest in brain science: a course he took in 2007 to help build the advisory side of his tax practice. The education system had pegged him as an analytical or leſt-


brain thinker ideally suited for a career in accounting. So he spent almost 20 years preparing income tax and financial statements for small-business owners and farmers in his hometown of Essex, Ont. That all changed when he took the Herrmann Brain Dominance Instrument think-


ing-style assessment. The test was created by the late Ned Herrmann, a physicist who pioneered the study of the brain in the field of business while working as manager of General Electric’s management education at Crotonville, NY. He theorized there are four


32 | CPA MAGAZINE | DECEMBER 2015


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