Article by : on Thursday May 16, 2019
– CA. Prajwal Adhikari
Responsibility is aperformance obligation of a set of duties.Responsibility depends on role,i.e.who we are. A single human being attains different roles throughout his/her living hours. A single person is a kid to his parents, a disciple to his/her teacher, a friend to his/her friend, a boss to his/ her subordinate staffs, a debtor to his/her suppliers, a creditor of his/her customers, a sibling to his/ her siblings, a spouse to his/her spouse, a borrower to the bank, a taxpayer to the GoN, etc. Each of these roles come along with some inherent responsibilities. As a creditor, we are liable to discharge your financial liability. But, is that what we do with your debtors? Never. How we present to our parents is not the way we present to our subordinate staffs or our boss?
So, its’a most that we understand the responsibilities as per the roles. If you are thinking what happens when one does not honor the responsibilities of roles, you can check out our politics or bureaucracy. We have seen what happens when the Prime Minister comes to the footing of a friend, ref. the recent case of NPR 5 Million to MS Sujata Koirala. This is what actually has been defined in Shreemad Bhagwat Geeta as dharma. ” These days, the term dharma has been misused to denote a specific group of devotee. Actually, it means responsibility. Shreemad Bhagwat Geeta says that, “karmayog ” i.e. discharging our responsibilities is the ultimate objective of every life and it is the pathway to bliss.
Now, once you are clear withthe term responsibility. Lets’ move towards understanding the responsibilities of a CA student. Being a student, one must be on learning footing. You should be a knowledge hunter. You must work to acquire everything that you would require when you end up with your Chartered Accountancy and get on with your career. You must work on preparing a person eligible to stand on the footing of a Chartered Accountant. For, this you need to understand the legal and ethical responsibilities. You need to understand the risk of negligence by a Chartered Accountant, and prepare yourself to cope up with the problems in the commercial sector. You need to recognize your responsibility towards the society and entire economy as well.
During this preparation, please do not take any reference of seniors CAs. If you follow somebody, you will only land up being another that body. So, create yourself. Being CA is accepting the responsibilities to meet the expectations of entire economy being with the framework of the statue and the code of ethics. Transform yourself to such a level that, none of your other roles claim right over your role of being Chartered Accountant. So, that your chartered responsibilities do not get diverted by you being a son of somebody, a junior to somebody, a friend to somebody,etc.
Today, we are in a trend of hunting for our rights and neglecting our responsibilities. Roles do have both rights and responsibilities. One cannot have claim over rights unless the duties are discharged. Right always comes after responsibilities. If we are strict with discharging our responsibilities, we will certainly enjoy the rights then. Else, the world will move on this way, where people hunt for their right and deprive the other for their right by failing to discharge his/her duty. It one hunts only for right, when will we discharge our duties. And failing to discharge duty means obstructing the right of some other. There is a famous quote on this, “Everybody would enjoy their rights, if nobody desired additional rights.”