IN the context of the accountancy profession, the academe is where a certified public accountant (CPA) pursues a teaching career, may it be in higher education institutions or in review centers. Compared to the other sectors of the profession, teaching in the academe is different as the CPA applies his or her learnings to numerous students with various backgrounds and learning capabilities. Teaching how to provide the correct journal entries in recording transactions, prepare financial statements, perform financial analysis, taxation, apply auditing principles and procedures, among others, are what a CPA teaches to the future generations of CPAs.
Indeed, teaching can be both work and a passion. It cannot be denied though that some CPAs view it as work that provides them with a stable income, benefits and a career path in the accountancy profession — not that this is a bad endeavor. After all, we have different visions that we wish to manifest in our lives. But on the other hand, some members of the accountancy profession view it more than just as a cyclical chore, more than just a routine of going in and out of a classroom — they view and treat what they are doing for the lives of students as a passion. Having a deep love for the subject matter itself, finding joy in exploring accounting principles, financial reporting, auditing, taxation and related areas, having a strong desire to share their knowledge and expertise with others are the things that add fuel in their hearts to help thousands of students develop their skills in building the foundations of the nation's or even the world's businesses.
As one of the individuals in this noble profession, I find it in my heart that what I am doing is more of a passion. I firmly believe that teaching requires more than just providing information. One must truly have a heart in teaching to be an effective educator. With these, I could say that teaching is a calling. And as a testimony, I discovered mine when I was still a high school student. Consequently, this desire to teach intensified when I used the "teaching strategy" to study my accounting lessons back in my college years.
Although I cannot deny the fact that this is also work that provides me income, livelihood and sometimes pain in the back, the happiness and self-fulfillment that I feel whenever I am teaching the future hope of the country outweighs the hard parts.
In terms of financial aspects, the income and benefits in the academe may not be comparable with what can be received through the practice of accounting in public or in the corporate world. But the feeling of fulfillment of being an accounting educator touching the lives of many is certainly incomparable. The joy that I feel inside every time I see my students understand and appreciate what I am teaching or whenever my former students and reviewees send me messages thanking me for being part of their journey in becoming CPAs will always be engraved in my heart and mind.
Having this said and done, I can definitely say that teaching is my passion and is a fulfilling career that one can experience in traversing the accountancy profession. No doubt that there are CPAs both in the public and private practice who involve themselves in the academe as well, and I believe that they share the same passion as I do.
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Brian Christian S. Villaluz, CPA, MBA is a consultant and training provider for Paguio, Dumayas & Associates, CPAs (PDAC)–PrimeGlobal Philippines. The views and opinions are the author's and do not reflect those of these institutions.
