“The Apostles themselves…the great men who built up the Middle Ages…left their mark on Earth, precisely because their minds were occupied with Heaven. It is since Christians have largely ceased to think of the other world that they have become so ineffective in this. Aim at Heaven and you will get earth “thrown in”: aim at earth and you will get neither.”
C. S. Lewis, Mere Christianity
“Yet Lewis himself might helpfully remind us at this point that the most important thing is that each of us, whether remembered by others or not, is remembered by God. And that’s what really matters.”
Alister McGrath, If I Had Lunch with C.S. Lewis
I did not know that St. Matthew was the patron saint of accountants until about 2011 when I retired as an audit partner in one of big four accounting firms. I accepted an invite from PICPA to facilitate an ethics course for CPAs. The venue for the session was the PICPA house in Mandaluyong City. As I entered the lobby, I noticed a painting of a man hung on the wall which I learned later was St. Matthew, the patron saint of the profession I chose to pursue. I began to study more about his life and used his story to argue that CPAs needed to look deeper into our Code of Ethics to become purpose driven accountants. This saint was the inspiration for the course title I chose, “Purpose Driven Accountants: A Deeper Look into the Code of Ethics for Professional Accountants.”
In our country, where tradition and faith intertwine seamlessly, the celebration of patron saints holds special significance. Among these revered figures is St. Matthew, the patron saint of accountants. This connection between faith and profession resonates deeply with us accountants, a profession deeply embedded in the fabric of society.
Many of us knew that Matthew was one of the twelve apostles of Jesus Christ and one of the Gospel writers but not a few CPAs knew that he is the patron saint of accountants. I was one of those who did not know this fact until that fateful day when he called my attention as I entered the lobby of PICPA house.
St. Matthew’s commitment to truth and meticulous record-keeping serves as a good model for accountants worldwide. Matthew’s gospel uniquely presented and focused on the ethical and moral teachings of Jesus. These teachings mirrored the integrity and accountability that accountants uphold in their profession. This sacred connection imparts a unique sense of purpose to accountants, grounding their work in the values of faith, integrity, professionalism and accountability.
There is another name who I know most accountants are familiar with which is Luca Pacioli, the Father of Accounting. Other than this fact and his introducing the double-entry bookkeeping in business, I didn’t know much about him.
I researched further and learned that he was not only a mathematician but also a Franciscan friar. A biographer of Leonardo Da Vinci wrote about this great genius mentioning Pacioli in his notes calling him, “maestro Luca”. Pacioli tutored Da Vinci in the multiplication table!
This month in November our celebration of All Saints Day takes on profound meaning for us accountants. It is a time to reflect on the virtuous lives of saints like St. Matthew and Luca Pacioli and draw inspiration from their unwavering commitment to truth and righteousness.
The growth and progress of the accounting profession in the Philippines owe much to the pioneering efforts of many influential people and leaders who continue to serve PICPA even today.
As a young associate, I have actually met Washington Sycip and Joaquin Cunanan, founders of the leading accounting firms in the country. I heard them spoke passionately about high standards of professionalism and their dream for the future of a thriving accountancy profession. They served as inspiration for me to stay the course of pursuing a career in public accounting. I know this to be true of many professional accountants who I have work with.
These influential people and the many leaders in our profession inspired us and their contributions have left an indelible mark on the accountancy profession, shaping its evolution in the country.
Even today in the digital age as the accounting profession moves forward accountants find themselves at the crossroads of tradition and innovation. While embracing cutting-edge technologies and methodologies, they remain steadfast in upholding the time-honored values instilled by St. Matthew and Pacioli. This delicate balance between progress and tradition is a testament to the resilience and adaptability of the professional accountants in our country and even those who chose to serve in other parts of the globe.
Let us all strive and continue to choose service over self-interest in the pursuit of the profession we learned to love. May this serve as a testament to the enduring influence of saints and visionaries in our profession. Through the ages, the sacred traditions embodied by St. Matthew and Luca Pacioli have shaped accountancy into a noble profession, guided by the principles of truth, integrity, and accountability.
On a more personal note and in closing, let me take this opportunity to greet all my colleagues in the profession and you dear readers a Happy Christmas. This early holiday greetings is in keeping with our tradition of starting the celebration of Christmas during these “ber” months.
“Joy to the world, the Lord is come. Let Earth receive her King!”