Learning about different cultures around the world. That was just one of the lessons that Victoria Fernández (on the left in the photo), a 21-year-old public accounting student, took away from her study abroad program at Appalachian State University, part of the University of North Carolina (August through December 2011). She is currently taking courses in the final semesters of her degree program and recently began working at Altisource Portfolio Solutions, a financial services company, as a Procurement Administrator. “People often say that an accountant is all about numbers, balance sheets, and charts, but that’s not really the case, because behind all that is an analytical mind that determines how the task will be carried out and why it will be done,” the student reflects.
- What caught your attention the most about the university you attended? And about the city where you lived?
- The town where I lived is called Boone, and it’s nestled in the mountains of North Carolina. It’s a small town with beautiful scenery, especially during the time I was there—it’s in the fall when it looks absolutely spectacular. What caught my attention the most was the lifestyle on campus. All the students live in dorms or houses (off-campus), but it’s a young, vibrant environment, which I thought was great. There are thousands of activities and clubs of all kinds (they even have a Quidditch club—a sport from the Harry Potternovels —and they ride on broomsticks).
- What do you think this exchange program contributed to your academic career? And to your life?
- It contributed a great deal to my degree program. I was enrolled in four courses: two in Finance, one in International Accounting, and one in Marketing. At first, I felt like I was going to die because one of the Finance courses (“Commercial Bank Management”) was quite advanced, and almost everyone in my class was a graduate student (with four years of study). I learned a tremendous amount, especially from the Finance and Accounting courses. I was particularly interested in the topic of the 2008 economic crisis in the United States, which both courses explored in depth.
As for life lessons, there were countless ones. The idea of going alone to another country, sharing a room with a stranger, studying in another language, and figuring out how to get by on my own was a bit nerve-wracking at first. On the other hand, I’d always wanted to do it, and I don’t regret it because it turned out to be even better than I expected. An experience like this opens doors to many cultures around the world, and you realize that nothing is as big a deal as it seems. Plus, the people I got to share the exchange with were wonderful: from Mexico, Brazil, Spain, England, France, Denmark, Poland, Germany, New Zealand, Japan, China, and, of course, the United States. My roommate was from Poland, and we got along great. I made a lot of friends (I still hang out with the Brazilians, and this August in Spain we’re getting together with several others from Europe). It’s going to be awesome!
- What do you feel your degree program at ORT contributed to your exchange experience?
- Of course, I wouldn't have been able to take those courses without the foundation I had from ORT. It was very helpful in Finance, and especially in Accounting, since the last module focused on comparing US GAAP (accounting principles governing the United States) with IFRS (International Financial Reporting Standards)—topics I had already covered, which allowed me to contribute significantly to the class.
- How would you rate the Certified Public Accountant program?
- I love how it's structured. Especially because they always emphasize teamwork and include a lot of hands-on work. Sometimes we complain about the required courses, but at the end of the day, that’s what really gives us a clear understanding of what the subject is all about. The professors are very supportive and help you truly understand the material. Honestly, I’m really happy with what I’ve learned so far, and hopefully I’ll finish the program in 2012.
- What have you enjoyed most about your degree program? What required the most effort on your part?
- What I liked best was my junior year because the courses get more difficult but are also more specialized, such as Finance and Taxation. Also, in my junior year, I started working to gain experience and to fulfill the degree program’s mandatory internship requirement. That period demanded a lot of effort from me because I worked six hours and then went to class.
- If you had to explain to someone younger than you what the main responsibilities of a Certified Public Accountant are, what would you say?
- It’s all about numbers. There are different areas where an accountant can work, including planning and strategy roles that involve them. It involves managing a very important part of a company: accounting. Many things depend on this, such as knowing the expenses that will be incurred during a given period, whether there are investments that can be made, or to what extent a company is profitable or needs to be shut down. An accountant must be analytical and critical when assessing a company’s situation.
People often say that an accountant deals only with numbers, balance sheets, and charts, but that’s not really the case, since behind all of that lies the professional’s analysis, which determines how the task will be carried out and why it will be done. An accountant must process every piece of information available, across all areas of the business, since any error could lead to serious problems for the company. The work of an accountant can be very interesting, but you need to have a certain calling or interest in what the career entails.
- And what do you consider to be the importance of this profession you want to pursue?
I believe that the accountant is a key part of the company. If the accounting isn't in order, the company doesn't function properly. In fact, when starting a new company, an accountant's work is necessary to meet the required legal requirements. In short, the presence of an accountant is indispensable and essential in any company.
Interview published in February 2012