Recording Voice Memos has been available on the Mac for a while. I have not used it too much, but it is a pretty cool feature. I suppose someone in the business world might use Voice Memos for convenience as reminders and to convey information to co-workers. I think people may use it more on iOS than the Mac, but it works just fine on the Mac if you prefer. This article explains how to create Voice Memos on the Mac. It pretty much covers everything you will need to make it work.