Topic: You have two stationery to choose from, a pen or a calculator. Which one is more important to be an Accountant (MIA) having integrity, accountability, and trust qualities?
A pen and a calculator are two common pieces of stationery for most of us. They play a very important role in the accounting industry. Both of them are needed by an accountant to produce and calculate the financial figures, and cash flows in a company within an accounting period. But have you ever wondered which one of these is more important for an accountant, who has the qualities of integrity, accountability and trust? My verdict is the pen! In my opinion, the pen reflects an accountant’s inner thoughts and his or her sense of responsibility towards work. It also allows an accountant to provide evidence on the financial figure.
Why I have chosen pen over calculator? Below are some of my points.
To start off, the pen is like a piece of mirror which reflects the accountant’s integrity. Since it is stationery that can’t function by itself, it’s up to the accountant to decide what he or she intends to write. The accountant can either choose to jot down the exact amount shown on the calculator or choose to mislead others by recording manipulated financial figure. While a calculator is a scaled down computer that produces output strictly based on punched in numbers, a pen reflects more on the accountant’s honesty, personality and inner thoughts. For example, the accountant can choose to write RM50,000 in the statement;rather, a calculated balance figure of RM5,000. This decision could be personal thoughts and/or external influence. But the act of hiding or distorting the truth reflects the integrity of the accountant.
A pen also reflects on the accountant’s responsibility for work. According to the Sarbanes-Oxley Act, it is the accountant’s responsibility to approve the correct and accurate financial documents. A responsible accountant would do double checking before signing and approving the financial documents to ensure the final annual reports published are in line with the company’s internal operations. On the other hand, if an accountant fails to exercise his or her responsibility for work, he or she might choose to report on the inaccurate financial documents, and this may lead to fraud and financial crime. And for this, we can see that being aware of signing any financial documents and taking responsibilities for any financial accounts are two unbreakable elements of being an accountant.
On the same note, a pen also allows an accountant to produce touchable hard copy work. Unlike a calculator where the output will be erased once its power is off or it is reset, a pen provides evidence for the information reflected in the financial documents and the company’s current operation. By posting the transactions in double entry forms, the accountant can easily identify the sources and know how the financial figures are derived. This will allow the accountant to rectify errors found, and the process or procedures can be improved to avoid re-occurrence of similar errors. This eventually will enhance the trust quality of the accountant and the company. Therefore, written or, black and white evidence, can indirectly build a company’s image and portray a reliable image in the clients’ hearts.
All in all, the pen can be used to describe an accountant’s personality. The ink is the level of trust given by the public; it reduces every time when an accountant carry out an unscrupulous act. The ink isn’t inexhaustible, it depends on whether the accountant make good use of it. Since young, we have been taught to do the right things, such as avoiding cheating in exams, following the correct procedures as well as showing the truth. For an accountant; it is their responsibility to provide accurate financial documents. And for that, I can conclude with clarity that a pen is more important for an accountant to have integrity, accountability and trust qualities.
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