Managers who hear what employees are saying, analyze what employees are saying, and empathize with employees will be successful because of their ability to listen effectively. Managers who do not listen well may not understand what is said or may forget what they hear. The critical factor in hearing is accuracy. The steps involved in analyzing what is said include deducing the unstated purpose of the message and responding appropriately. Empathizing involves hearing the message correctly, identifying the unstated purpose of the message, withholding judgment, viewing the message from the perspective of the sender, and responding positively.