On its 100th centenary year last month, 100 accountants were recognized by the profession for their exemplary contributions to the nation. I congratulate all and the unsung thousands of CPAs who in their own little ways made a collective difference.
I am happy for many former mentors, corporate leaders, colleagues and friends in my over 45 years of engagement in public practice, commerce and industry, government and education who were feted. Those were very good albeit challenging years!
The festive and triumphant celebration is uncannily followed by the season of Lent. It should give us pause for a sobering reflection; lest we are lost in the temporary glow of triumphalism and bravadoes that detract us from the humility and silence of the Lenten spirit.
Let me share my personal reflection on this season of Lent.
I became a CPA in 1978 although I graduated in 1974. I started working on my second year in college out of necessity. My dear Manong who supported my studies and who chose accountancy for me decided to start a family so I had to fend for my own. It was tough grinding as audit/budget assistant and studying at the same time.
That was my first “agony” being alone and desolate. This was what Jesus must have felt when he was deserted by his apostles in his difficult times. But I was oblivious but focused on my studies eased tremendously by my practical work experience, just as He was focused on doing the will of His father.
Upon my graduation, I took the risk working as a mine accountant of a multinational company based in Jose Panganiban and Paracale, two known mining towns in Camarines Norte. It was an agonizing and fearful journey to be separated again from family. In charge of accounting and administrative functions by my lonesome in the hilly mine sites, I developed my character and independence and honed my managerial and leadership skills. However three years later due to low metal prices and high production cost, the foreign owners pulled back and closed the mines.
Back in Manila, I joined PWC as junior auditor upon the invitation of then Ruperto (Ruping) Calma, now retired partner, who was then in charge of the audit of my company. That was a tough decision at huge cut in my salary. I was then supporting my younger siblings in their college studies. How could I make both ends meet?
In exchange for a tenuous condition that if I do well, I should shortly recoup my loss given my work experience plus the unquantifiable benefit of training for the CPA licensure, I decisively took it with belts tightened for the most crucial needs.
I passed the board and as promises and potentials significantly materialized, I moved up relatively swiftly to senior level with commensurate salary increments. Patience is indeed a virtue – waiting in audacious hope for the final denouement.
As my professional market value went up, so too did irresistibly tempting offers come in. An audit client offered four times my salary to be executive assistant him. It was hardly resistible but I already knew how to respond. After ruminating and some partner’s advice, I left in consideration of the immediate monetary value because the college education of my siblings mattered most over my own interest. Besides, I was still young to afford to “lose a shirt” and still can make up. Then to be senior partner Corazon dela Paz-Bernardo understood my predicament and assured I could come back.
As fate would have it, I returned as MCS manager under Lucito Sioson at reduced salary again but money was no longer an issue. Professionalism and excellence I prioritized more intently. To my mentors Ruping, Cora and Chito, who died last year, thank you. You are indeed exemplary CPAs in our lifetime.
I left the firm again after seven years for an ASEAN multinational as its chief audit executive. I travelled to ASEAN countries and Australia where the conglomerate had business interests. After 5 years, I was appointed employee development executive as part of a multi-faceted leadership training.
Academe beckoned serendipitously when as government fellow, I was invited by Dean, Dr Lydia Echauz to teach at DLSU Graduate School of Business. Ateneo followed suit and unexpectedly became Registrar of the Professional Schools for over 25 years. I went to France as international visiting professorial fellow to teach in a partner graduate school. And I continued to study incessantly finally obtaining my doctorate degree.
I serve the profession in the best way I can in education and leadership affairs while serving as executive vice president and OIC of a large multi-billion company employing 700 employees.
My professional journey went through meandering detours I readily embraced without fear. No leisurely walk nor sprint but a marathon requiring stamina, perseverance, and passion towards a purposeful life. The agonies and sacrifices of Good Fridays pay off on the joyful glory of Resurrection Sundays.
Happy Easter to all.
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Dr. Cesar Azurin Mansibang is a senior business executive, professor and practitioner.
The views and opinions of the writer do not reflect those of PICPA.