THE HARD ROAD - AN ACCOUNTANT’S GRADUATION SPEECH

Thank you. Good evening members of the faculty and staff, family and friends, distinguished guests, and especially the accounting and IS graduates of 2006! It is indeed an honor and a privilege to be given the opportunity to share a few words with you during this joyous and momentous occasion. I would also like to extend a hearty thank you to the AIS Alumni Association for putting together this magnificent commencement ceremony.

In preparing this speech, I strove to think of something profound to say, but it may be too presumptuous to assume that my short life experience is enough to impart any great wisdom. However, this evening I will share a few things that have contributed to my success here at CSUN. In addition, I will briefly reflect back on my experience in the accounting program, as well as give a few words of encouragement to the graduates and retiring faculty.

First of all, I would like to say that without the help of Almighty God, I would not be standing before you this evening; for it is He that bestowed me with the mental aptitude and all of the other necessary attributes to successfully earn a degree in accountancy. One Bible verse that has been a reality in my experience here at CSUN is, “I can do all things through Christ which strengtheneth me” (Philippians 4:13).

Also, I would like to pay tribute to my beloved father and mother for all that they have done for me. Without their constant prayers, guidance, and boundless love, I would be nothing. In fact, a statement that one of the fathers of our country, Abraham Lincoln, said regarding his mother’s impact on his life is congruent to my experience. He said, “All that I am or ever hope to be, I owe to my angel Mother.” Next, I would like to thank my father for teaching me the important things in life. He taught me to respect and listen to my elders, to put God before everything else, to work hard, to not be afraid to stand up for what is right, to love my country, and to not be prejudiced against other races. Lastly, I would like to acknowledge the important role that my twin brother, Wesley, has had in my life. Thank you, brother for constantly supporting me and for being my best friend. I love all three of you with all of my heart.

Of course, I am also greatly indebted to the professors that have instructed me here at CSUN. I want all of you to know, that CSUN has some of the most knowledgeable and qualified accounting faculty and staff in the world. Although each of the professors has a different teaching style and emphasis, each one of them has something in common; they have a passion for their discipline and a love for teaching. And, I must say that it shows. Whether it was Ron Stone’s jovial demeanor, Jim Macklin’s practical emphasis, Gary Stout’s provocative jokes and straightforward lectures, Heidimarie Lundblad’s challenging exams, Dr. Chiu’s inspirational speeches, or Todd Reinstein’s mentally stimulating lessons, it was quite apparent that each of them cared about their students and had a true love for accounting. If I didn’t include you on the list, please do not feel left out; you had just as much of an impact on our lives as the professors mentioned. On behalf of the graduating class of 2006 and the alumni present, I would like to extend a sincere thank you to all of the accounting professors at CSUN. Thank you for kindling and fueling the accounting fire within us.

Any of you that are even remotely familiar with the accounting program here at CSUN know that it is a rigorous and challenging program. The courses are designed to help students develop critical thinking skills, effectively communicate complex concepts in both oral and written form, and to apply a conceptual understanding of accounting to both structured and unstructured problems. By emphasizing these objectives in its curriculum, the accounting department at CSUN has cultivated some of the finest accountants in the profession. This, however, could not have been achieved without the vision and hard work of our department chair: Dr. Jan Bell. Thank you Dr. Bell for all that you have done to develop the accounting program here at CSUN.

However, academics alone don’t necessarily make a good accountant. To be successful in accounting one must also be affiliated with quality people. CSUN has made various programs, associations, and fraternities available for students to meet others with similar interest. Some of these groups that I was a member of here at CSUN are: the Business Honors Association, Beta Alpha Psi, and the Accounting Association. By being actively involved in these various student organizations, I was able to become a well-rounded accountant. Being affiliated with the Business Honors Association gave me an opportunity to take classes and study with the brightest and most motivated business students at CSUN. In this association and corresponding program, I became acquainted with my good friend, classmate, and future co-worker, Irina Halfon. I would like to thank her at this time for all of her help and moral support. Furthermore, my involvement with the accounting association and Beta Alpha Psi also gave me the opportunity to become acquainted with quality students in addition to giving me the opportunity to become more familiar with the accounting profession. Often, I say that, while the curriculum is the skeleton of the accounting department at CSUN, BAY is the heart and life of the accounting department. This fraternity has some of the most competent and motivated students that I have ever met. It was through my participation in BAY that I became better acquainted with my good friends and colleagues Virlena Bascos, Cong-Man Ho and Amer Nackoud. Thank you so much guys for all of your love and support.

I will miss each one of you, but I don’t see my graduation as an end. Rather I see it as simply being a transition: a transition into a dynamic and challenging profession. I also see this graduation as being a continuation of the perpetual school of life. I have found that school isn’t necessarily limited to a classroom, or even an institution. Instead, it is a mindset of disseminating and absorbing new information. Therefore, graduates and retiring faculty, do not feel as though you are leaving school; feel as though you are transitioning into a new chapter of your life that will be filled with a myriad of opportunities to learn new material. In fact, one of the things that I like about accounting is that it is constantly evolving to meet the needs and challenges of highly fluid economic environments. Thus, it is imperative that we continue to constantly expand our minds in order to be the finest accounting professionals.

Often people ask me, “What is your secret to success?” I usually respond by immediately posing a question: “How do you define success?” Then, the individual usually engages in a long monologue defining what their view of success is. Only a few people extend the conversation beyond this point, but those persistent people usually get my answer. In defining the secret of my academic success, I borrow words that the great Prime Minister Sir Winston Churchill stated in his first speech as prime minister to the House of Commons. I simply say that my secret is “blood, toil, tears and sweat.” There are no short cuts to success; one must dedicate a significant amount of time and effort, especially in the challenging profession of accounting, to achieve success. Then, I usually end my brief exhortation by quoting the great British statesman Churchill once again by saying “…never give up.” My friends, once you define what your goals are in life, stop at nothing to achieve them. As many of you that know me can attest, I spent a considerable amount of time studying in the library and have placed a premium on achieving excellence in all that I do. I have found that good grades or exceptional performance aren’t a function of intelligence; rather, they are the result of hard work. As Michelangelo said, “If you knew how much work went into it, you wouldn't call me genius.”

Some further axioms that I have found to be helpful are as follows:

1.  “Earn all you can, save all you can, and give all you can” - John Wesley, the founder of the Methodist Church.

2.  “Associate yourself with men of good quality if you esteem your own reputation; for 'tis better to be alone than in bad company” - George Washington.

3.  “… Seek ye first the kingdom of God, and His righteousness; and all these things shall be added unto you” - Matthew 6:33.

4.  “Don't hit at all if it is honorably possible to avoid hitting; but never hit soft” - My karate instructor, Soke Takyuki Kubota.

In closing, I would like to leave you with these thoughts. Ronald Reagan was a public servant of the highest order, and one who recognized the critical importance of looking to the future and paving the way for others. When he took the oath of office on the Capitol steps on a sunny January morning, in 1981, he reminded Americans that “we have every right to dream heroic dreams.” President Reagan's overarching goal was to help us work together to achieve an America that was a beacon of light in a world of darkness. But he knew that his fabled “shining city on a hill” could not be achieved without God’s blessing and ethical businessmen and women. My friends, you have been fully equipped here at CSUN to meet the challenges that you will inevitably face in your chosen careers. As we enter a formidable yet rewarding profession together, let us never forget where we came from. I don't know what the future holds, but I know who holds the future: It is you. Commit yourselves today, as you embark on your new life as a CSUN graduate, to being the best accountant. No matter who you are or what your goals are, the important things in life are simple. Use your God-given talents to the best of your ability, be honest and kind and make serving others a priority in your life. The most important part to achieving any goal is making the first step. And remember, that all of your dreams can come true - if you have the courage to pursue them. May God richly bless each one of you in your chosen careers.

(END OF SPEECH)
You can read Dr. Hymers' sermons each week on the Internet
at www.realconversion.com. Click on "Sermon Manuscripts."