Nieuws 08 september 2009

Leen Paape: 'Practice what you preach'

Niet een gebrek aan kennis van accounting- en auditingprincipes, aan tools of aan talent hebben geleid tot de financiële crisis, maar het falen in practice what you preach. Ofwel de kloof tussen de officieel beleden theorie en het handelen in praktijk. Dat zei Leen Paape gisteren bij de opening van het academisch jaar.

Een belangrijk deel van onze uitdaging in deze onzekere tijden draait om 'in control zijn', aldus Paape, directeur van NIVRA-Nyenrode School of Accountancy & Controlling gisteren in zijn speech. 

De brandende vraag voor iedereen is dus 'wat ging er mis?'. "Is it all the fault of Bernie Maddoff's, and people like him? Or do some of the buck stop closer to home? Can some of the blame and responsibility be dumped on our very own doorsteps?"

"In my opinion, the current situation is not the consequense of a lack of knowledge or understanding of accounting and auditing principles. It is not due to lack of tools and talent. So the failure must lie elsewhere. Where? In the gap between the very two things we at Nyenrode have striven so hard to bring, and keep, together: theory and practice. Between stating, and affirming with your hand over your heart, certain principles, methodologies, ethics and goals, and actually implementing and living by them. Or, returning to the priest metaphor (zie complete speech, red.), practicing what you preach."

"I firmly believe that many of our colleagues could see the writing on the walls and in the numbers in their own books. But for one reason or another they chose to nod and wink and go with the flow."

"Why? The short answer could be lack of backbone and character. The long one is that they were unable to withstand pressures coming at them from all sides. Sometimes fast and furious. Sometimes creeping up so slowly and seductively that they hardly even noticed them until after they succumbed. Until the apple had been reached for and bitten into."

"It's very difficult to be, at one and the same time, part of the community you support - and supports you - and not go with the flow and, at the extreme stages, blow the whistle."

Paape refereerde aan het interview met AFM-voorzitter Hans Hoogervorst in het septembernummer van 'de Accountant'. Deze was zich volgens hem ofwel niet bewust  van dit dilemma of deed net alsof, toen hij zei dat de "hoge tarieven van accountants toch wel moesten leiden tot een zeer onafhankelijke positie". 

"Having been in the profession and knowing a bit about human nature, the very opposite seems closer to the hands on reality", aldus Paape. 

"So tools and talent is one thing, but courage and character are entirely different. The latter can't be drilled into anyone, but it can be encouraged, given room to grow. And although our curriculum doesn't provide credits in these areas, it is my express purpose to use the facilities of this business school to help nourish those qualities and communication skills. So that in good times and bad, for better and worse, our students can bring their messages to the fore, and with force."