Dr. Rufo Mendoza, sustainability expert will...
PRESIDENT’S MESSAGE
In the practice of profession, wherever one is situated, may it be in the sector of public accounting, private practice, government, or academe, there are laws, regulations, pronouncements, and other statutes that declare the technical capacity and ethical requirements an accountant must comply to enable him to fulfill his primary duty. However, in the real course of life, mostly technical competence is duly highlighted, as it may be readily evidenced by complying with the necessary continuing professional development units through actively joining seminars, publishing papers, and the like. Consciously and unconsciously, the obligation of accountants to commit to good values is left in the corner and sometimes neglected. “Does committing no violation against company policy enough to say that one is ethical?” “Will it be safe to say that an accountant with no bad record possesses and observes good values?” It is high time to acknowledge that the current system has placed inadequate attention on an accountants’ commitment to values. While technical competence and excellence are necessary, ethical values singly bind them together and fundamentally shape one’s success−a noteworthy legacy which one should learn and follow.