Accounting Ethics

A couple weeks ago I finished the best college course I have ever taken. It was Accounting Ethics with Dr. Abe Bakhsheshy. Everyone calls him Dr. Abe. He is one of the most amazing human beings I have ever met.

I have never been in a class where we were moved to tears. This class was that powerful and impactful. Together we laughed, and cried, and learned together. I feel this ethics class changed my life.

The power of the class didn't come from the material, although the material was important. It was Dr. Abe's presentation that brought the class to life and gave it life-changing power. As he lectured, Dr. Abe would roam the class making eye contact with each student, addressing students by name as he lectured, and placing his hand on students' shoulders as he spoke. It made the class very personal. It sounds strange but he pulled it off in a way that is difficult to describe. It gave the class a high level of intensity drawing in every student. Dr. Abe would often tell us that he poured his heart into his lecture and it was true. I took this class from 6-10pm on Thursday nights. Usually, night classes are difficult. I have never had a night class where I was excited to spend three or four hours sitting in class, at least until Accounting Ethics.

Dr. Abe is a masterful teacher. He would hold the class at rapt attention for four hours. It seemed like it went by in the blink of an eye. I would get home at 11pm and proceed to talk Alison's ear off about how excited I was about the class. She would be so tired and I would just want her to hear all about it.

Dr. Abe truly believed what he taught and he lived it 100%. He shared his most personal experiences in vivid detail. It enhanced our learning. Taking this class from Dr. Abe was truly a privilege. His ethics class is a required part of the PMBA program, which means Alison will get to take it. I am excited for her to have a similar experience.

If I would have gotten nothing else out of my education at the University of Utah except this class, I would consider my education a success.

The goal of the course was to bring me to think in a structural, orderly way about my obligation to other people. Because the ethics of accounting is an obligation to other people - family, friends, strangers, and society.

A few main themes were woven throughout the course:

1. Never forget to give back.

2. At the end of the day I have to ask myself, "did I do my best to give myself to others?", "did I treat everyone fairly?" I am accountable to myself, and my God for my thoughts and actions. My role is limited to being the one who looks in the mirror.

3. My legacy is all I will leave behind.

4. Teach children delayed gratification, empathy, integrity - teach by example. This will create a better culture. The greatest lesson is to teach the principle of virtue to your kids. This is the essence of the great American story "To Kill A Mockingbird".

5. Take time every week to reflect on my relationships with other people. Determine how I can be better next week.

6. The foundation of leadership is trust and integrity. Kindness and respect are absolutely instrumental. Never lose sight of how much I can do by caring for others.

7. The end depends upon the beginning.

8. No one is well unless we are all well. Collectively we can change the world.

These are just a few of the lessons I learned during the past five weeks. They are lessons I will cherish and apply throughout my life.

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