๐ฃ๐ฎ๐ป๐ฎ๐ด-๐๐บ๐ฏ๐ถ๐ ๐ฎ๐ฌ๐ฎ๐ฒ ๐ฆ๐๐ฟ๐ฒ๐ป๐ด๐๐ต๐ฒ๐ป๐ ๐๐ป๐ฑ๐๐๐๐ฟ๐-๐๐ฐ๐ฎ๐ฑ๐ฒ๐บ๐ฒ ๐๐ผ๐น๐น๐ฎ๐ฏ๐ผ๐ฟ๐ฎ๐๐ถ๐ผ๐ป ๐ณ๐ผ๐ฟ ๐๐๐๐๐ฟ๐ฒ-๐ฅ๐ฒ๐ฎ๐ฑ๐ ๐๐ฐ๐ฐ๐ผ๐๐ป๐๐ฎ๐ป๐๐
Preparing future accountants requires more than mastering accounting standards and technical skills. As the accounting profession continues to evolve, universities must ensure that graduates are equipped not only with competence but also with integrity, adaptability, and a strong sense of professional responsibility. Reaffirming this commitment, the College of Accounting Education (CAE) of the University of Mindanao conducted Panag-Ambit 2026, an industry forum held as part of the CAE Internship Culmination Program. Conducted every semester at the conclusion of the internship program, Panag-Ambit brings together industry leaders, government practitioners, educators, and students to discuss contemporary issues affecting the accounting profession and society. More importantly, it serves as a venue where industry insights help enhance the college's curriculum, ensuring that graduates are prepared for the evolving demands of the workplace. This year's Panag-Ambit centered on the theme, "Integrity Under Pressure: Ethical Dilemmas Shaping Accounting Practices and Systems," emphasizing the vital role of ethical leadership in a profession built on public trust. Conducted last June 23, 2026, at the UM Auditorium, DPT Building, University of Mindanao, Matina Campus. Representing various sectors of the profession were Atty. Roland C. Pondoc, former Commissioner of the Commission on Audit (COA), for the government sector; Ms. Ruth E. Chew, President of the National Association of Certified Public Accountants in Education (NACPAE), for the academe; Ms. Marina A. Tan Du, Managing Owner of MATD Bookkeeper Lounge, for public practice; and Ms. Rechelle Mae R. Lumotos, Accounting Officer of Felcris Hotels and Resorts Corporation, for the commerce and industry sector. Through the panel discussion, they shared practical experiences and ethical challenges that future accountants may encounter in the workplace. Among the panelists, Ms. Ruth E. Chew emphasized that while technical competence is essential, integrity remains the profession's most valuable foundation. She pointed to transparency, accountability, and conflicts of interest as ethical issues that continue to challenge accounting professionals. "When we decide and when we choose something, it should not be only for the benefit of ourselves," Chew said, reminding students that every professional decision should create value not only for organizations but also for the communities they serve. She also stressed that success in the profession requires not only technical competence but also humility and a willingness to learn from others. "Even if you are good at what you do, if you are not humble enough to listen to people who want to help you, it will not matter." For Miss Chew, continuous learning and openness to guidance enable professionals to grow while remaining faithful to the ethical standards expected of accountants. The discussion resonated deeply with the interns who had recently completed their on-the-job training, allowing them to reflect on how classroom learning translated into real-world practice. For Joyce Princess Mae Evangelio, recipient of the Most Outstanding Intern Award, the internship became more than a graduation requirementโit became an opportunity to discover the realities of professional life. "The real world is really different from what teachers teach us. But the standards, values, and attitude that the University of Mindanao taught us helped me adapt," she shared. Her experience taught her that every workplace presents different challenges, making adaptability just as important as academic knowledge. Similarly, Leonisa G. Torino shared that the internship reshaped both her perspective on the profession and her personal character. "Integrity starts within yourself because that's how you build trust with others," she said. Torino also reflected on the importance of resilience after realizing that professional life was far more demanding than she had expected. "I thought the real world would be as easy as water flowing in a river. But it's important to stay resilient and continue showing up even when everything doesn't go according to plan." Their reflections echoed the central message of Panag-Ambit: technical knowledge alone is not enough. Professional excellence is built through integrity, resilience, humility, and the willingness to learn from experience. Beyond the exchange of insights, Panag-Ambit reflects the College's commitment to strengthening collaboration between the academe and the accounting profession. By listening directly to industry practitioners, the College continuously evaluates and enhances its curriculum to ensure that graduates possess the competencies, ethical values, and practical skills expected by employers. This collaboration helps reduce the gap between classroom learning and workplace realities, allowing future accountants to enter the profession better prepared to serve organizations and the public. The initiative likewise advances the United Nations Sustainable Development Goals (SDGs), particularly SDG 4 (Quality Education) by promoting industry-responsive learning, SDG 8 (Decent Work and Economic Growth) by preparing competent and ethical professionals, and SDG 17 (Partnerships for the Goals) by strengthening collaboration between the University of Mindanao and its industry partners in developing future-ready graduates. As another internship cycle came to a close, Panag-Ambit 2026 reaffirmed that meaningful education extends beyond the classroom. Through conversations with industry experts and reflections from those who have experienced the realities of the profession, students gained lessons that cannot be measured by grades alone. In the end, financial statements can be reconciled, reports can be audited, and numbers can always be computed. But the greatest asset an accountant carries is one that cannot be reflected in a balance sheet or measured by a calculator. It is integrityโthe value that can't be computed. โ๏ธ Mishra Julsani ๐ป Candice Garcia ๐ธ Jerald Maylas and Mar Nicko Ordoรฑo
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