Our world is filled with professionals especially in my core training accounting but today we see the use of skills, education, experience, access against human development through manipulation. Corruption has become an all encompassing crime which I call corporate manipulation. It is a pity that there is a poor advocacy and establishment of/for quality.

Manipulation is presenting something in a manner that is false but personally advantageous. Corporate manipulation is using professional skills, education and training with character deficiency to oppress humanity to which you are a part. How healthy is your practice of your profession and how aligned are you in practice to the faith for which you are accountable?

I trained as an accountant but just for no particular reason I wasn’t interested in practicing either as an accountant or auditor but I knew my fears was manipulation. During the time of my training I was intentional about having exceptional knowledge but still a baby Christian and church regular but today I know better. Balaam was probably an accountant or an auditor that was visited with corporate manipulation. In practicing as an accountant and/or auditor, professional certification is not enough; you need the faith of the fourth man in the fire to live as a testimony. Are you an accountant, auditor or a professional, read through with a thirst that God will envelop you with the cloak of His power to represent Him as you serve in the corrupt and manipulative world of today. The true profession of a Christian is actually accounting for stewardship which is the core training of understanding the books of account.

The Economic Accountability factor

Accountability is one of the core interest and commitment of God. He emphasized it all through scriptures. God is not a man that He should lie; and that means the gullible or merely trained man could lie or be manipulated but God cant. This is accountability in its entire dimensions. God loves accountants but not all accountants that love God as much as He loves them. Why the special love of God for accountants? This is because if all the aspects of accounting and auditing would do what is required, then humanity will neither suffer nor will economies of the world experience recessions or downturns. It’s a pity professional have suddenly become the porn on the chessboards.

There is no organ of government that is devoid of accountants and auditors, at state and federal level they are regarded as accountant general and auditor general. In private and corporate businesses, they are called finance managers, accountants, chief or senior accountants and so on, yet on the truth and fairness scale of the profession, they are grossly imbalanced.

Painful enough is that all accountants, auditors and financial managers have the ears of leadership and authority which ought to be the opportunity to influence change but rather they have become the stooge of corporate manipulation because of their position about the truth.

Anybody may be intercepted but when it is the accountant, access is free. That is the influence the accountant and auditor commands. The truth is the fundamental ethic for any professional. No matter our intelligence, there isn’t any substitute to the voice of God, it is simply supreme! It is the truth!

The world economic health lies with all aspects of accounting, if only the financial accountants, cost and management accountants, finance managers and auditors would do the needful there would be no poverty but even distribution of the corporate wealth. Every compromise in the profession of accountancy and accountability devalues the figures of true productivity. Failure to establish the right value in processing and reporting the transaction finances of private and public enterprises deepens the suffering of men because the effects are passed on. Today what we see is corporate manipulation and ethical compromise; it is alarming that even accountants in the church would manipulate church accounts in the very presence of the eternal accountant and everlasting auditor.

I know that worldwide, IFRS (International Financial Reporting Standard) is a single set of accounting and financial reporting standards developed by the International Accounting Standards Board (IASB) intended for global use by entities in all types of economies ranging from developing countries, emerging markets and unto well-established industrialized nations. It is understood that the purpose of IFRS is to provide financial statement users with consistent and comparable information across borders. According to the IFRS Foundation, the standards are currently legally approved for use in over 100 countries, including the European Union countries and more than two-thirds of the nations comprising the Group of Twenty (also referred to as the G20). Further, 52{2f2abeb8feb70d415dc0613e4eba0841a80188fc1fa9236891da5e01fa7bc3b3} of Fortune Global 500 companies use IFRS. All this facts are not sufficient for the learned accountant and auditor; they can guide manipulation of figures and saliently window dress in the short term. Worst still even forensic examinations can be manipulated in our local environment. In the western world the accounting crimes are normally highly sophisticated but brilliant and uncompromising fraud examiners still find them out.

The Love Factor

The question in your professional practice is, what do you love and who do you love? True love conquers all be it corruption, compromise or corporate manipulation.

Without love no accountant can practice accountability. Matthew 22:36-40! Without the love of God and man, accountability becomes selfish and is a deceptive propaganda. We see vested interest take the wheel and manipulation infests the profession. Love is not self centeredness or self conceitedness, love does not undervalue, revalue or overvalue in processing, costing, declaring, surveying or reporting. The professional meaning of love is to give the truth of your skill and training in changing the lives of men not oppressing humanity with it, the degree does not matter, the act is the matter. You can’t claim love or profess faith or a belief system that uphold truth and manipulate process with the authority of access or decision. What we give others on our desk; department and reports are the proof of the sincerity of our love for God and fellow men. The day the love of Solomon changed direction, his frustration began. (I king 3:1, 11:1). Are you a true accountant, finance manager or auditor? Have you laid the practice of your profession on the altar of the truth or are you a contributor to the penury and misery of the humanity that you belong?

The accounting profession and its aspect seem to contribute or are contributing to the impoverishment of humanity by circumventing the truth in the discharge of their professional training. The obvious is that, Ethical values are ignored because the fundamental virtue of the truth and fairness that the profession is meant to uphold is missing in individual consciences,professional bodies either by personal manipulation through selfish interest and connivance through threats to life, survival and status have also lost luster. Major reports are decided by interest not process. This is where disappointment of Christian accountants or auditors or professionals lies.

My grouse is that when an accountant or auditor is manipulated, he becomes a thief that steals the wealth of many, kills the hopes of the nation and destroys the influence of his kingdom representation. This is what places doubt on the efficacy of the gospel of the kingdom. John 10:10 but when the accountants and auditors refuses to be manipulated they give life to economic resources and abundance to humanity. There is certainly no fraudulent movement of funds or loot of national or public treasury that is possible without the accountant and the auditor. Accountants are scrupulously trained with pernicious skills that could prevent, correct, maintain, represent true and fair state of private and public transactions but it takes the truth in them to keeps the ethical value. An auditor too has the prowess to detect, correct and report errors or financial misrepresentation by the authority of his independent opinion that qualifies the accounting process. This can only happen if truth is sated in the heart of such an auditor. This entire misdemeanor redefines and bedevils the wealth of humanity. All the vices man suffers are results of man’s inhumanity to man, the unfair advantage of authorized skills to manipulate right to wrong without conscience.

As a quality improvement analyst,

Recently i was speaking with a Christian academic Dr of Measurement on quality and his summary was that “there is an adoption of poor quality in the system”.

The Devotion Factor:

God made a garment that lasted for 40 years for His children in the wilderness. That is an unbroken record of quality. what is the quality of your professional practice? Is your integrity sacrificed on the altar of corporate manipulation and survival?

Who shall be against you if you be a follower of that which is true?

Today, my hoax is that if you don’t have devotion, you will be devoured by corporate manipulation. I know there are Generally Accepted Accounting Principles and International Auditing Standards but what about the Spiritually Commanded Covenants? We are not blessed by our package but rather how much we honor the truth in real terms. Jesus was born in a manger but there is no aspect of corporate and professional management that He did not exemplify.

An auditor is to express his independent opinion on the true and fair state of the books of account and to detect fraud, subterfuge and intentional misstatements. An accountant prepares books of account in accordance with professional standards with details of accuracy, rightness of transaction processing in honor of the concepts and principles that vouches the confidence of all stakeholders.

Every church service is filled with professionals but how many truly profess the truth in their corporate and professional discharge. It is not enough to be a chartered accountant or a fellow of certified auditors, character and position on truth is the real deal.

Today, the professional bodies have lost the creed that created the regulation they seek to pursue, character is not only a personal virtue but also a professional one despite intelligence cum brilliance. Character is that holiness of integrity that follows a man’s belief system. Without a spiritual standard, no ethical standard can work true regulation to support true and fair state of the economy. The actions and corporate submissions of accountants and auditors guide the health of the economy because all the reports of businesses (private and corporate) are conducted into the national treasury. Truth is like madness in the face of compromise. 

In the pursuit of your professional rendition, I pray that you don’t company with lot’s wife in marriage who will always look back to physical materialism rather than professional materiality of true and fair conduct. Many professionals have been sacrificed by the unquenchable taste, exorbitant lifestyle and demands from home that their package cannot handle, yet they want to honor them unjustly. The children of this world would do anything and engage anyone to extinguish your faith and scuttle your life. wicked counselors are the ambassador of wrong decisions. Your personal devotion is not negotiable. Judas are everywhere in the corporate world that would not blink an eye to want to waste your life if you stand for the truth. However, the Almighty that neither sleeps nor slumber will never leave nor forsake his own if they will remain bold with the truth. Read what Proverbs 11:8 says.

There isn’t any difference between the accountant who falsified or doctored figures, and the medical doctor who connived with others to kill a patient or an abortionist or a judge that cleared a rogue or the auditor that unqualified a misrepresented financial report or the police that rented out his gun or the nurse that steal or substitutes children or the mortician that cuts out dead human parts for sale or the legislator who sponsored a vested interest bill. They shall all give accounts individually of their corporate pollution and manipulation.

If you stand for the truth, I can assure you that you have God’s backing. There is therefore condemnation to them who are in Christ Jesus, who walk according to the spirit of light! If your professional practice is a seed sown to the flesh, then you will reap corruption and death but if it is a seed sown to the truth, you will reap eternal life. The fugitive is always at large when there isn’t any pursuit. The bondage of fear lives with the professional that is unjust and unfair but truth is cannot be assassinated. Where is your stand? Like the steward, you shall give account of your stewardship. You are where you are as a professional for a purpose not pollution.

God is not like lousy regulators and pretentious professional bodies; He will reward every man according to his works. No one invests in manipulation and makes gain and no one can invest the proceeds of manipulation and expect a profitable yield. You may get financial and material benefits but assuredly accompanies by the sorrow effects of the unjust source. There is a built in devourer in all manipulative schemes.

After being an accountant or auditor, we shall all give account to God in the final analysis. His books of records cannot be burnt or stolen to close the case, God cannot be bribed. So practicing as an accountant or auditing or related profession, you are already judging ourselves while we live. It is time to turn corporate manipulation to corporate ministration and live with a positive reserve.  If you choose to be different, God will distinguish you!

Did I sound like a preacher? No, it is just a concerned heart for our tomorrow. What will happen to our children with all that we know and how we have practiced our profession? It is up to us all.

Dedicated to A.B.U. U97 ACCOUNTING CLASS, wherever you are all over world, I love you all.

#Julius Afolabi

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