Most CFOs look at an open role that has lingered for and see “lapsed salary,” a tidy little line item of unspent capital that makes the quarterly numbers look just a bit sharper. They view the hiring delay as a friction cost of the labor market, a minor annoyance that will eventually resolve itself once the right candidate wanders into the net.
This is a fundamental misunderstanding of how a specialist function like a tax department actually operates. In reality, the work of a vacant seat does not vanish into the ether, nor does it wait patiently in a digital queue for a new arrival to process it. It flows, with the relentless logic of water, toward the person in the department who is least capable of saying no.
The Stagnancy of Day 70
The anatomy of an unfilled specialist requisition and its downstream pressure.
. The requisition for the Senior Indirect Tax Manager sits in the system, stagnant and mocking. It has 31 applications, none of which have been moved to a shortlist because the internal recruiter is also trying to fill four engineering roles and a Head of Sales, and they don’t quite know the difference between a VAT specialist and someone
