Jim, a collections specialist, was on his first day of work for his new employer and was assigned to collect a past due balance from a company that was a customer of his employer. He had been provided with a standard script that he was to use where he was to ask for "Accounts Payable" when calling the customer, so that he could talk with someone about the payment of the past due bill.
He made the call, asked the receptionist for "Accounts Payable", and waited for what seemed to be forever on hold. Finally, after a very long time, the receptionist, who was also on her first day on the job and new to the world of business, came back on the phone and stated, "I am sorry, but I have looked down our list of employees and I do not find anyone named Accounts Payable."
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