Lead Story

Chasing the Bunny

Michael K. Shaub, August 9th, 2023

As I sat on the deck at my daughter’s house looking out over a July morning, I saw a bunny hopping across the yard. So, too, did her black lab—and she immediately lit out in pursuit. Pursuit might be too generous a term because at this stage of her life maintaining territorial boundaries takes priority over any search and destroy mission. The bunny hopped away, unconcerned.

Brown Bunny

For the last ten years I have allowed my mind to be trained to chase the bunny. I spend less time thinking deeply about important issues and more time putting out fires or answering arguments. There’s a post, a tweet, or a podcast to be addressed at every turn. Students have questions and want answers now. Life is about solving problems in real time, not reflecting on life’s direction. The bunny for me may be an extra teaching opportunity, a paper discussion, a webcast appearance, or just defending myself against an angry comment.

One benefit of an academic calendar is the chance to come aside to think in a new environment. I am not currently locked in my office or staring at my two screens sorting through the tabs to find the right answer to the next question. I feel the breeze against me on a muggy morning and watch the leaves rustle down the street. My mind goes to memories, and I start to make connections between the things I did long ago and what I am doing now. I reconsider priorities and spend more time reading on a good day.

But even in this time to just step aside from the day-to-day, I feel the lure of the bunny. I am not disconnected from social media; in fact, if I want to, I have unlimited time to go down that rabbit hole. And more than once I have found myself scrolling rather than reflecting. The draw has become so powerful in my life that it scares me. And this is true even though I had 50-plus years before ever owning an iPhone, so I had time to build up resistance to meaningless chatter by developing intellectual disciplines. Now it is harder to read straight through a paper without getting distracted and wanting to look up some background information about the author’s argument on the internet. It is no longer my priority to follow the flow of ideas; instead, I’m trying to link erratic synapses rather than seeking to come to some coherent conclusion.

The truth Is that these habits lead to shallowness and to a quicker temper toward those who reach opposite conclusions from me. Rather than outright anger, this mindset seems to manifest itself in a simmering, brooding mood that is slightly more negative and skeptical then I need to be. My optimism and hope seem to be restored when I am around the people I love, and when I look at beautiful things, and when I pause to be grateful to God for the day.

As I launch into year 35 as an accounting professor, I am perhaps less optimistic about the accounting profession than I should be. I have been a good soldier in fighting to preserve what is best about the profession. I have spoken openly when I believed that auditors were cutting corners and I have been praised and scolded for doing so. Long resistance to the trend of the culture is wearying to the soul.

But I have so many reasons to be optimistic. Yes, the accounting firms sometimes fall short of what I would want them to be, but there are so many professionals in them committed to doing the right thing, many of whom are my former students, or just my friends. The profession would not have survived to this point if that were not true. And yes, my students are prone, on occasion, to fall prey to the shortcut, to the wiles of the latest way to avoid doing the real intellectual work necessary to be a professional, whether it be Chegg or ChatGPT. But my observation is that there is an inherent desire in almost all of them to be taught to do it the right way. I want to give them reasons to live lives of integrity.

Tonight, I will hop on a plane and come home to the work of investing in people. I am that old black lab and I will have to make the choice every day. Will I chase the bunny to protect my territory, knowing full well that he cannot be caught? Or can I be content being who I am, and speaking to those willing to consider my point of view?

I am hopeful that I can begin to rebuild the habits of thinking and writing that make me who I am. But the bunnies aren’t going away. It is up to me, against the instincts fed by dopamine-inducing social media, to sit still and not lose myself trying to catch the uncatchable prey.

I have often made the observation that in American society, time after time, competence trumps integrity. We value people who have certain abilities or who entertain us in certain ways, and what they do to make us money or make us happy is much more important to us than who they are, or who they hurt in the process. I see it as a fundamental weakness in the moral character of American society, one that provides a ceiling on how far we can really progress ethically.

I see the examples in business again and again. The latest example is Mark Hurd, former CEO of Hewlett-Packard, and currently the new co-president of Oracle. I would say that the things that he did to get fired at HP were relatively small compared to the accusations against many in positions of power in business. Usually, a single relationship that leads to an accusation of sexual harassment, especially when there is no favoritism shown in areas like promotion and raises, is not enough to get a successful CEO fired. If the reports in The Wall Street Journal are accurate, Hurd’s alleged misrepresentations on travel reimbursements were the cause of the board’s breakdown in trust with their CEO. If this is true, it is to their credit that they took the issue seriously. But many in the business community think that they were fools to fire him.

And, in that light, there is probably no one more likely than Oracle’s Larry Ellison to be a buyer in the market for someone of Mark Hurd’s skills. Ellison has a reputation for taking no prisoners, and he manifested that arched back mentality when HP pushed back at the hiring because of a non-compete clause in Hurd’s contract. Ellison openly threatened breaking off the long-term relationship between Oracle and HP, relatively typical bluster for him. It was all settled by Hurd giving back some of his stock awards, which, of course, does nothing to address the fact that Hurd has extensive inside information about HP.

As much as I care about business ethics, it is hard for me not to see Ellison as the clear winner in the negotiation. In some sense, competent people being employable despite their flaws may simply be the price of the free enterprise system. If the moral disconnect is not so outrageous as to make people angry, and you are really good at what you do, you are probably going to get away with it. If you are punished, it will probably only be in the short-term, and you will quickly have other, even superior, opportunities.

It is no different in the NFL. New York Jets wide receiver Braylon Edwards’s alleged drunk driving event this week was met with a tepid response from his team’s organization, from the coach to the general manager to the owner. Coach Rex Ryan indicated that he was tired of these types of events and owner Woody Johnson intoned that Edwards had let himself and the team down. Oh, by the way, he will be playing against Miami Sunday, because the Jets have a better chance of winning if he does. (As an aside, it’s unclear to me as a football fan, based on his performance on the field, why they think that.)

And Edwards is a second chancer also. Cleveland traded him to the Jets not only because he had a tendency to drop passes, but because he was a public relations nightmare, including accusations of assault on a 135-pound man. The Jets are clearly a superior opportunity for him, the chance to play with a team with designs on the Super Bowl. Nothing he has done has prevented him from having this chance, and who could blame him for believing that nothing ever will? About the only thing you can do that will push you off the cliff is lie about what you did—ask Roger Clemens and Martha Stewart. And Mark Hurd is, allegedly, living proof that not even that will always do it.

I can feign moral outrage if you like. But, the truth is, Americans generally like winning more than they like doing the right thing. They like making money more than they like doing the right thing. That’s why I tell the young auditors I train the truth. It’s the world you are operating in, and you had better be prepared for it.

It is also the truth that the fall comes for many, for Enron’s Jeff Skilling and Andy Fastow, for WorldCom’s Bernie Ebbers and Scott Sullivan. And I am glad that I live in a country that gives second chances. But sometimes, in my heart of hearts, I wish I could pick who got them.

Categories: Athletics, Business

I am not big on wasting my space on lunatics. I try not to provide free publicity to those who do nothing with their lives except to seek that publicity. You can be confident there will be no Lindsay Lohan or Paris Hilton columns coming from me. But I feel the need to speak clearly and succinctly on an issue that deeply bothers me, and that is the threatened Quran burning in Florida. I do not really want to go into details about the pastor, or what he has been accused of elsewhere in his pastoral career. I somewhat fan the flames just by giving this “leader” of a 50 or 100 person church a platform.

But I feel it is very important to speak to my Muslim friends and students, as well as to my Christian friends and students. While this is a “no brainer” issue, it is important to say to my many friends who follow Islam that this is not Christianity, and it has nothing to do with Christianity. It is a price of free speech in this nation, and right now it is a high price. I cannot speak to what fanatics may do as a result, any more than I can speak to the fanatic who would hold this event.

But I can speak to what we can be as a people. What we can do is talk to one another respectfully, listen to each others’ viewpoints because we have a common foe, and think long-term. I almost wrote on the Manhattan mosque controversy, but I thought the discussion had been handled quite well in our local newspaper. I was particularly taken by the wisdom of my colleague, Dr. Anwer Ahmed, who leads a local Muslim community. I was surprised to find that he was opposed to the mosque’s location near Ground Zero.

UPDATE: Shortly following the publication of this column, the pastor in question held a press conference announcing the cancellation of the Quran burning, but then publicly retracted his guarantee that the protest would not occur. Ultimately, the demonstration was canceled.

What I was not surprised by was the wisdom in his reasoning. He felt that some people of his faith were not being dialogical enough, that they were not putting themselves in the place of those who were opposed to the mosque. My argument as an American for the mosque’s location is that it brings together three of our most cherished freedoms in one decision: freedom of speech, freedom of religion, and freedom of assembly. Though I was bothered, as was Dr. Ahmed, by a lack of dialogical reasoning in some Muslims, I was bothered as much by a lack of dialectical reasoning in Americans opposed to it.

By dialectical reasoning I mean the ability to think long-term. In the short-run, the mosque’s location is incredibly painful and causes significant anger in many Americans who were permanently affected by the attack on our nation. But the long-term effects of directing where people worship will reverberate and, in the long run, impact a lot more Christians than it will Muslims. America is a nation built on the idea that we may speak freely, even if those who went before us have made some of what we say sound heinous. If we are not a nation that allows people to worship freely, what are we? What is unique about this place? And what freedoms are we fighting for in the Middle East?

We should think long-term, and, if we are wise, swallow the pain that goes with allowing the freedoms of speech, worship, and assembly that make us who we are. There will be days we regret doing that. In fact, what is about to happen in Florida is one of those. We would like to shut the Quran burning down, and shut it down right now.

Will there be demonstrations all over the world? Of course. Are American troops threatened? I am guessing yes. Will this help recruit fanatics to a cause? Undoubtedly. But, in the end, this “pastor” and his heedless minions are actually just setting themselves on fire. Stand back from the flames, ladies and gentlemen. Somebody could get hurt. Given time, they will burn themselves out into irrelevance. And, when they do, I will be standing, shovel in hand, ready to begin building the bridges back to my friends in Islam about whom I care deeply.

Categories: Religion

I read a very interesting article in The Wall Street Journal about who young people turn to for advice. In short, the answer is that they largely turn to their peers, for a number of reasons. Being old, I have the sense that this is a really bad idea. But reading the article opened my eyes to a few things.

In general, I think people are well served by listening to older and more experienced people. Mark Twain once said, “When I was a boy of fourteen, my father was so ignorant I could hardly stand to have the old man around. But when I got to be twenty-one, I was astonished by how much he’d learned in seven years.” Nowadays, it seems that the sense that parents are out of touch extends well into adulthood.

Historically, people have thought wisdom was linked to age. I am not sure the research bears this out, though it is inherent and explicit in most authoritative religious literature. Perhaps the research results vary from the assumptions because it is so difficult to live wisely for a long period of time. Longevity and consistency in relationships is all too rare, and we are regularly greeted by examples of middle- or older-aged moral collapse.

As I have written, wisdom seems to include dialogical and dialectical thinking at a minimum, the ability to consider others’ perspectives and to think long-term. Reading the Wall Street Journal article made me consider that perhaps people of my generation have different strengths and vulnerabilities than those of the generation of students I teach. Each has the potential for great wisdom, and also the opportunity to make crash-and-burn decisions.

I think what I have noticed is that my students, and my children, are far more dialogical than I am. They are incessantly communicating with one another and sharing their perspectives. They are getting input from all over—from best friends, from strangers, from Facebook, from authority figures, from the media. Though, to older people, they sometimes seem to have trouble distinguishing the relative reliability of the sources, they are listening.

That is the weakness of people like me. I become entrenched in my position, and I often fail to listen respectfully the way I should. In closing myself to those sources I consider to be of questionable reliability, I find that I have often failed to listen to unique viewpoints that may help me get closer to truth. More painfully, this can be true of me as a father. I want my children to see me as the expert, and I don’t always enter the conversation listening. Or worse, I wait for the weakness in their arguments to emerge, and I pounce. They rightly cut me off as a source of advice. Even when I am right, I am not to be trusted.

But my young friends have a weakness too, and that comes in the difficulty they have thinking dialectically. There is no way they can be expected to have a long-term perspective, when they have not had a life experience of major failings and mistakes, or of fruitful choices that paid off. Of course they underestimate long-term negative consequences of their decisions. Why wouldn’t they, unless they have experienced those consequences directly in the form of fallout from their parents’ lack of wisdom?

Where is wisdom to be found? I think it is in recognizing our vulnerability to these tendencies, and in engaging each other in conversations respectfully. For my part, I am working on becoming a better listener and not trying to solve problems before I even hear them. If that meets up with young people who really want to develop a long-term perspective, there is potential for real conversation. Even more, it may lead a few steps down the road to wisdom.

They say a father is someone who carries pictures in his wallet where his money used to be. That money is spent in hopes that his children will make wise decisions that lead to a good life. For me, it always seemed that financial investment, and my commitment to my kids, earned me the right to be heard, and listened to.

But I think, instead, it is an investment that must be combined with the kind of character in my own life that allows me to listen, even when it is hard to sit still. If I want to be wise, and to help my children grow in wisdom, I will need to engage them humbly and learn from them as well. And that is what I intend to do.

So, reader, to whom do you turn for wisdom? And why is it that you see that person as wise?

Categories: Society

I have been wrestling lately with the issue of sudden ethical collapses in people’s lives, dramatic one-time or short-window events that change the course of their lives and careers. Why do they happen, and what can be done to reduce the probability that they will?

I am not talking about the final revelation of people who have spent a lifetime manipulating people and finally experience what virtually always occurs. I am concerned with those who seem to be cruising along, often on smooth waters with fair winds. And then, suddenly, it happens.

Mark Hurd, HP’s CEO is just the latest example. He recently resigned under pressure from the board of directors after settling a sexual harassment lawsuit brought by a contractor for the company. This is not the type of topic I enjoy writing about a lot, because it is hard to be dispassionate about passion, and the genuine benefit of debating the downfall of folks where “close personal relationships” are involved gets swamped by the smirking over the details. But I think there is something for a lot of us to learn from Mark Hurd’s experience.

We are most vulnerable to doing something foolish when we are desperate and when we are very successful. The headlines that go with a desperate fool are short-lived—think convenience store hold-ups. Those that involve a successful person falling tend to have a life of their own, far beyond the importance of the event.

Most people can understand why a person who is desperate might end up in the headlines. They have a harder time explaining why someone who has virtually everything at his disposal would do the same, particularly when the incremental gains in happiness are so small.

I think, in the end, there is a sense of invulnerability that goes with a long string of successes that makes a star subject to imploding. The examples run from King David to Tiger Woods, and infidelity is not the only manifestation. Gradual increases in abuse of those under their authority, increasing isolation, and a smug self-sufficiency have been the recurring themes for the leaders of failed and fraudulent companies that I have studied for the past two decades. At the root of all of this is that the leader stops listening.

And the failure to listen is a critical mistake. I am often tempted to stop listening to my wife, because I am vulnerable to her ability to see underlying weaknesses in my life that others miss. If others are not criticizing me, why should she? Those who love us most and know us best must continually be reassured that we are listening to them and that we trust their perspective.

Perhaps just as important, we must listen to the criticism of those who oppose us, even those who mock us. The clearest presentation of our real weaknesses and long-term vulnerabilities often comes from those who are looking for an advantage or would like to bring us down. Their criticisms are often unhearable. Who wants to know what somebody in Austin thinks about us?

Earlier this week a Halliburton employee, Jesse Gagliano, testified that he had warned BP that if they did not use more risers to control the pressure in the Deepwater Horizon well, it risked a serious gas flow incident. Gagliano apparently recommended 21 risers to control the flow; BP went with six, according to The Wall Street Journal.

Perhaps BP did not listen to its friends. And I am sure it is tempting for BP now to just get past this incident and ignore the catcalls of its enemies. But it does so at its peril.

And if I am wise, I will cultivate honesty not just in my wife or my closest friends, but in those who think I am a simpleton. It takes combing through their criticisms for what is legitimate, and listening to things that are hard to hear. But it may just be the key to preventing an ethical blowout in my life.

Categories: Business

They walked down the road from the lake about 100 yards ahead of us, bouncing off one another shoulder-to-shoulder about every three steps, in animated conversation. Nothing new—Katie and Nathan are almost always in conversation. I feel sure they were talking about nothing particularly deep or important at the moment, but they were continuing the step-by-step farewell that occupies our family right now as our daughter prepares to leave for college.

We are parents of five, with births spread across 16 years and four presidents. But for the last eight years, we have been parents of two, the classic one-girl/one-boy family of four. Easily seated in cars and at the dinner table, evenly matched in our ability to tease one another, we have had a delicately balanced ecosystem that has served us well. We have grown together as our last two kids have grown up, and we have a drawer full of common experiences that are not shared by our older kids. We are the Shaubs, Updated Edition.

But all that is about to change, and I find myself wrestling inside with what it means for my life. I have three more years to invest in Nathan, and I am excited about the things still ahead of us. But the sun is setting on our parenting days the way it does at the beach, when you watch that orb disappear like liquid into the water in a matter of seconds. I wonder what comes next.

The little lake house is one thing that comes next, a place to write, to play golf with Nathan, to read, to spend time alone with my wife. It is a place to walk and to bring grandkids, or at least we hope it is. It is a place of the later years. If God grants good success and economic stability, it is a second home; if not, a first.

My investment in students, and my search for wisdom, continues. I have a group of friends with whom I can be honest, and I have the woman I love close by me. I hope for 15 productive years as a professor, perhaps 20.

But Katie is leaving. Leaving. Parents understand what that word means, and it does not mean what it means for the kids: freedom. For parents, a child leaving brings a mixture of pride and loneliness. It leaves a sense of accomplishment and despair simultaneously. There is absolutely nothing else I can do to get her ready for this. And there is absolutely nothing else I need to do.

I have done this three times before, so I thought I would be practiced and poised. In my job I watch parents go through it year after year with bemused detachment. But it is my turn again. And it is my Katie who is walking out the door.

We will regain our equilibrium. The gyroscope is spinning a bit out of control, but we will calibrate again. There will be a new norm, with one side of the dinner table empty. And with my son as a new driver I will sometimes be in the back seat.

In fact, that’s how it feels. It feels like, after all these years of being the Dad in the driver’s seat for all those family trips, I am being relegated to the back seat. You can’t see as clearly back here, and other people seem to be making the decisions about where we are going.

For many years, particularly with Katie and Nathan, we sang at the beginning of each trip out of town, “We’re going on an adventure, and we don’t know where.” Today, for me, we are. But with one seat empty.

It was a seat that held giggles and baby dolls. I will look in the back seat and see Amish romance novels and adventure stories, a cheerleading outfit and a megaphone. I will see an iPod with one ear bud in Katie’s ear and the other in Nathan’s.

And then, I’ll turn around, face forward, look out the windshield and drive on. We raised her to leave that seat empty some day. And when some day comes, driving on is all there is to do.

Categories: Family

I wrote last week about LeBron James’s over-the-top announcement show. Jim Gray, who interviewed James for the show, is not my favorite announcer. His self-interest comes through loud and clear in what he does, and he claimed in an interview with Charlie Rose last night that the program was his idea. Despite Gray’s lack of objectivity in the matter, he made one valid point. The owner of the Cleveland Cavaliers, Dan Gilbert, vented after James made his decision to leave Cleveland to join the Miami Heat, saying that LeBron was a traitor and that he had quit during the playoffs. Gray pointed out that Gilbert had not let that stop him from trying to sign LeBron, and he said the criticism was way over the top, something he had never seen before.

Then he hasn’t been looking. Burning bridges is becoming an art form in our society. I have not really figured out why this is so. Why are people so willing to sacrifice long-established relationships for the brief satisfaction of retaliating for a hurt?

Of course, many more people spend time on blogs (not this one) blowing off steam and accusing unseen others of having bad motives in their comments. They practice retaliation on people they don’t know without any readily discernible consequences. But this not only changes the quality of our discourse, it changes these people inside. The practiced emboldening enabled by the anonymous blog eventually laps over into conversations with people they know, and even people they love.

When the U.S. economy struggles, employer loyalty tends to wane. Layoffs lead to a generally suspicious tone in many workplaces, where employees no longer believe that management has their best interests at heart. Layoffs lead to accusations against the company, and those making the decisions. There are legitimate reasons to sue employers (including being fired as a retaliatory move for doing the right thing), but doing it just to make yourself feel better and make them miserable is a losing proposition.

Pennsylvania senator Arlen Specter is a poster child for bridge burning. However, his transparent reasons for switching parties did not win him great favor within the Democratic party, and he was not even able to survive his first primary contest running as a Democrat. I am pretty confident that he will not be recruited back by the Republicans.

Dan Gilbert’s response to LeBron’s abandonment seemed to be visceral, and not simply contrived, though I am guessing it will sell tickets and pump up season ticket holder loyalty. In fact, many Cleveland fans wrote in offering to pay part of his fine from the NBA for his comments. But he has burned a bridge with his former star, one it would have been hard to imagine him burning just a month or two ago. His temper tantrum will likely have permanent effects.

Perhaps the most devastating bridge burning I have seen has been in failing marriages, where one hurt is layered on top of the next. And it not only twists the characters of the vengeful parents, it leaves scars on the children that linger long after. I weep for those kids.

There may be bridges worth burning, but most are not. I have come within a word or two of doing it on occasion. In fact, in a few instances, I have likely said that word or two. But I am hard at work learning never to do it again.

I can say it is because life is too short for prolonged anger, and that is true. But, more importantly, in surrendering to the temptation to retaliate, I have allowed that other person to control who I am as a man. They have no right; only I can give it to them.

And it is my hope, in the inevitable day when my personal circumstances deteriorate because of someone else’s actions, that I will not give them that right.

Categories: Athletics

Sometimes even nice people are so self-serving that they deserve a blog of their own. Cleveland Cavaliers star LeBron James is not a very interesting character for me to write about normally. But tonight, he will announce to a breathless world where he will be playing basketball for the next five or six years. Since the announcement consists of one word (probably “Miami” or “Cleveland”), it seems a little over-the-top to schedule a one-hour special with a full slate of commercials. That is, of course, unless you see yourself as an industry rather than a person.

Of course, some of the money from selling the advertising will reportedly go to the Boys and Girls Clubs, a very worthwhile charity, and one that James faithfully supports. I have seen the kind of difference they make in our community, and I am hesitant to be critical of any effort that benefits them, even if the whole thing smacks of self-promotion.

But the self-worship that characterizes the NBA nowadays makes it difficult for me to be objective in evaluating motives. It is becoming increasingly difficult to identify stars with at least significant vestiges of humility any more. I lived in San Antonio for the prime of Tim Duncan’s career, and I watched him willingly share the limelight with teammates like David Robinson, Manu Ginobili, and Tony Parker. In fact, he was always the person speaking to the press about the exploits of those who were rarely lauded—Bruce Bowen or Steve Kerr or Malik Rose. And he won four championships, none of which the San Antonio Spurs would have won without him.

Now NBA players seek their own cult following. Dwayne Wade, the Miami Heat star who is trying to lure James to his team, was on TV today wearing a t-shirt that said Miami-Wade County, a take-off on Dade County, Miami’s home. This is not a t-shirt you wear YOURSELF; you leave it to all those people-worshippers who pour their money out to sustain money-producing machines like the NBA. But there he was, wearing this “worship me” shirt on national television, completely unaware that there might be an issue in doing so.

This might make Miami the perfect fit for James. Certainly, Shaquille O’Neal found his last professional relevance there, in a place where he was as famous for his house as for anything he did on the court. What better place than South Beach to operate as a stratosphere of stars who really enjoy looking in the mirror?

Since Miami is also planning to sign Toronto Raptors star forward Chris Bosh, they will have to trade Michael Beasley, one of their two remaining players, and the only one making any real money. That will mean, under NBA salary cap rules, that Miami will have to sign eleven other players to minimum contracts. It will be a roster of misfits, used-to-be’s and never-wases, and they will probably win two or three NBA titles. Bring back Stephon Marbury and Latrell Sprewell! They will carry the water, literally, for the three stars. Start working on your jump shot, because you are a candidate. And you can’t wipe the smile off NBA commissioner David Stern’s face.

Because he knows that self-serving sells tickets. It also sells business deals, and gets you CEO jobs and key government appointments. This is, unfortunately, because we are a nation of people worshippers—politicians and corporate leaders as much as athletes. We tune in to await the latest wisdom and to validate ourselves in identifying with them. Nothing can deter us—lying executives, politicians without consciences, athletes in every sport from baseball to cycling using performance enhancing drugs. Because performance is all that matters—not character, not conscience, not substance.

And tonight, America will tune in for the latest performance.

Categories: Athletics

It has been a painful week for me personally. Part of it was my own fault. I was trimming my lawn, when I managed to do something I had never done before—thoroughly weed whack my ankle. I am pretty sure that the scar left on my ankle is a gang symbol, though I’m not sure which one. I think it might be the Smurfs.

But the more painful event in my week was inflicted on me by the Texas State Board of Public Accountancy. June is my month to report continuing education and renew my license, and I generally benefit from the conferences and sessions that help me maintain my certification. But every other year CPAs in Texas are required to report a four-hour session from a small group of select courses approved by the Board. You might be surprised to know that what caused me so much pain was an ethics course.

There are a number of reasons why that ought not to be true. One relatively obvious one is that I happen to love the topic and teach it for a living. I care deeply about the ethical reasoning and behavior of CPAs, particularly of my students. I am also invigorated by my students when I am with them in the accounting ethics classroom. I cannot tell you how much I learned from my 138 students this past spring as they related to one another in ethics accountability groups, and put together some stunning and meaningful presentations. These students also each developed a set of principles to guide their professional lives. I was challenged and moved by the growth in students’ perspectives during the course.

Another major reason the Board-approved ethics course should not have been a problem for me is that I have a high tolerance for boredom. I am, after all, a CPA, and have been for almost 27 years. I am also a professor who has sat through innumerable commencement speeches and faculty meetings. I may have to pull the hair on my legs to stay awake, but I can usually manage to get through most sessions that normal people would find intolerable.

I had a couple of factors working against me. I had waited till the last minute and had no choice but to sit through the whole course at one time. In addition, I had decided to go the low cost route in selecting my course, insuring an online delivery method that was as interesting as reading the phone book.

You might think I was bored because I already know all this stuff. But the stuff I know was actually the interesting part of the course. The course also covered, but essentially never tested over, innumerable philosophers’ perspectives, a few of which were actually relevant to decisions we make in the accounting profession. And there were endless pages of minutiae to protect the public from such dangers as two CPAs using the same staff and incorrectly representing that they were a partnership. Wow! There oughta be a law! That will bring down the republic!

But it ought not to be this way. This course is a perfect example of why people look at me with a puzzled expression when I talk about how much I enjoy teaching ethics. The nice ones ask, “Can you teach ethics?” Of course, they mean, “Can you teach it up? Can you help people make better decisions?” Everybody knows that you can teach it down; my profession has plenty of examples.

In fact, perhaps the most painful experience of my week was an e-mail from a former student who related having to make an ethical decision at her CPA firm in a ten-minute window. She chose to tell the truth, and did what was right, and it got her fired. It made my blood boil.

She told me that she remembered what I had said in class about having to make hard decisions. And she was writing to say thanks, to say that she was content and her conscience was clear, when she could easily have been writing to tell me I was wrong, and how could she have ever listened to me?

I’m sure there are better ethics continuing education courses that I can take, and maybe two years from now I will open my pockets wider and hope for the best. But I know the best hope for changing the profession is not in this futile biennial requirement.

It is in that classroom I will return to, where hearts and lives are shaped and changed. I have the chance to fan the flame of moral courage in a remarkable group of students from a variety of backgrounds. The accounting profession may not like what they get sometimes. But as long as I have breath, and as long as I prepare Aggies, people like my student are what I am going to send them.

Categories: Business, Texas A&M

I was going to write a shallow column this week about what a low life Seattle Seahawks head coach Pete Carroll is for jumping from USC and leaving them on probation and banned from postseason play. And then reality interrupted—I lost a dear friend to a brain aneurysm. And suddenly college football, and its unlimited number of self-centered numskulls, just did not matter all that much any more.

Ann was a person who lit up a room with her energy and raised, along with her husband Rick, three of the kindest children you could ever hope to meet. By an act of God’s grace, one of those children married my precious daughter, and they have given me the gift of my beautiful granddaughter, Avery.

Ann invested her life in people. She loved kids with all that was in her. Besides her own kids, she shaped the lives of countless children in her elementary school classrooms. She would speak of those children with exasperated affection, of her deep desire to help those who most needed it, of how hard the task had sometimes become. And then she would go and have a wonderful year, one in which she made a difference. Many, many young people bear her mark.

She had recently retired from teaching and, along with Rick, she was serving kids at a Lutheran camp in Colorado this summer when she was stricken. It was no surprise that she was serving because, in fact, that is who Ann was. The vacations of retirement could wait for another day. There was work to be done, and people to be changed, in a Colorado setting that had known decades of life-changing summers.

And her pattern of life has fallen to her children. Her oldest is my son-in-law, and he models for me how a man ought to treat his wife, even though I’m the one who is supposed to be setting the pace. He learned a lot from watching his Dad, and he has built on those lessons to become a husband and father of integrity and faith.

Her youngest daughter is an Aggie, bleeds maroon and Fish Camp and all the traditions. The middle son is a Tech grad, creative and artistic, but with an obvious undercurrent of entrepreneurism like his father. I mostly admire these three from afar, evidence of the fruit of two well-invested lives joined in a lifetime commitment.

But that lifetime was too brief, and for no reason that I can explain. I cling to an eternal hope, but it does not always bring clarity, at least now. Nor should it, perhaps. Clarity will be for another time.

Today we are standing with Rick and his children in the midst of their pain. I have lost a Mom and a brother of my own, but I do not have the right words to comfort them. But I can see the circle of those they love closing around them, surrounding them, keeping them from despair. They will be—we will be—with them for as long as it takes, even if it takes forever.

Few of the people I write about in these columns will have as sweet, and as simple, and as momentous an impact as Ann had in her too few years. She energized, she ennobled, she blessed, she loved the people she touched, including me.

And I thought I ought to tell you.

Categories: Family

I am not the only one to notice that we seem as a nation, and as a world, to be reeling from one catastrophe to another. I have seldom seen a period of pessimism like the one that envelops us right now. The last time I can remember this type of feeling in the U. S. was in the late 1970’s and early 1980’s. I am generally an optimist about our nation, because we have always been a country whose people learned from its mistakes and made better decisions when encountering similar circumstances. We have made gradual progress over the last 234 years with respect to issues of racial equality, and caring for the poor, and providing justice. It comes in fits and starts, but it comes. We have had a history of growing wiser, and learning from our mistakes.

But I cannot remember a time when we have been more shortsighted. People like to blame the media because of the short news cycle and the immediacy that comes with internet coverage of every minor glitch, along with the need to endlessly feed news consumers. Long-term thinking is boring. But, as Tufts University’s Robert Sternberg would say, wisdom requires both dialogical and dialectical thinking. Dialogical thinking involves interacting with others and actively considering their perspectives. Dialectical thinking requires a focus on the long-term, rather than just considering short-term outcomes. These two seem to go hand-in-hand; rarely do you see one without the other.

I see evidences of these failures in thinking in all the major issues in the headlines, and perhaps worse on the horizon. We are not just drilling in depths we have never drilled before. One of the reasons that energy prices remain stable is the vast expansion of natural gas reserves, mostly in shale formations. Exploration and production companies are producing this natural gas in close proximity to homes and schools in bedroom communities around Dallas/Ft. Worth. Many homeowners have suddenly become royalty owners. But there have also been interesting impacts on neighborhoods, and no one really knows what the seismic effects will be long-term. They have stopped drilling in Flower Mound because of concerns. Earthquakes anyone?

Our country, like others, is taking on precipitous debt, playing fast and loose with our credit standing. There has been no serious discussion about whether it is worthwhile as a strategy. There is a dearth of long-term thinking, and people mostly shout past each other. The borrowers are in the majority, so we dig the national debt to depths no one could have imagined twenty years ago. Those financial tremors you feel in Greece and Spain are real.

But one good thing that failure brings is the opportunity to change, to acknowledge our failures in thinking. Sternberg says that the five fallacies of thinking are egocentrism, omnipotence, omniscience, invulnerability, and unrealistic optimism. Disasters that are in your face every day tend to mute these fallacies. Not too many people at BP believe they are all powerful to stop disasters, or know everything about how to make a well a mile deep in the Gulf stop spewing out oil, or that they are invulnerable to the anger and financial consequences that will wash over them as surely as the crude washes up on the shores of the Gulf Coast. An unrealistic optimist now hopes the damage is contained to this summer, and that ecosystems largely recover in a decade or two.

We are creative and intelligent. We know how to drill deep into formations we could never reach, to produce gas in places we never thought we would, to temporarily wash away crises with floods of money. But we are not wise. We think about now, and we refuse to seriously engage one another about the future. We are neither dialogical nor dialectical.

We have a chance, if we grab it, to throw aside the fallacies of thinking and admit that there are real risks that accompany what we are trying to do, and that some of them are not worth taking. It will take humility and teachability. But the best time for something like that to happen is when we get it really wrong.

Now is that time.

Categories: Society

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