AS audit season ends, there is no more dreadful email for managers than a resignation letter. After “investing” in people via training and mentoring, on top of compensation, only for them to leave, it is normal to feel a letdown. Is there still another way of looking at this normal process of employees quitting to hasten acceptance? Popular organizational literature views employees as “assets,” whose definition includes “control.” But if control is absent, is the notion that the...

AN accountancy graduate’s goal is to pass the Certified Public Accountant Licensure Exam (CPALE). But what comes after? This ambition...