From the
Editor
Frank M. Messina, DBA, CPA Alumni & Friends Endowed Professor of Accounting UAB Department of Accounting & Finance Collat School of Business CSB 319, 710 13th Street South Birmingham, AL 35294-1460 • (205) 934-8827 fmessina@uab.edu
Every night when my eight-year old miracle son, Teddy (I’m 59) is ready for bedtime, he asks me to tell him a story about when I was little. By now, he has heard my best ones over and over and has them memorized. Yet, he still loves to hear me tell them in extreme details. The stories are usually related to family adventures, the outdoors, sports, and being raised by nuns in school, but usually revolve around the mistakes I made growing up as any child does such as basically doing stupid things. I always let him know that learning from mistakes is what we all should do in life and try your best not to make those same mistakes again. These stories make me reflect quite often on my 59 years and all the many things I have seen in my blessed and fortunate life. Unfortunately, though, I continue to see the same mistakes being made by the same people over and over again. In my mind, maybe these are not mistakes being made over and over again, but simply, the actions of misguided people in our world who do not see that their decisions have profound effects on others due to lack of accountability. Maybe it’s from the amazing nuns who raised me that taught me that all decisions have consequences and that in many cases those consequences can be grave. There are many today who are trying to continue to divide our world and cause continuous conflict – because of varying ideals and politics. However, I have discovered that simply getting along and cooperating openly with each other whether we disagree or not is the best thing! Remember, we too are always looking for you to share your knowledge since you may have some extra time on your hands (like others continue to do) with us through articles in The Cooperative Accountant. Feel free to contact me (fmessina@uab.edu) if you have any ideas or thoughts on a potential article contribution. Sharing knowledge is a wonderful thing for all!!! Knowledge can change our world! That is why we must remember – “The Past is history; the Future is a mystery, but this Moment is a Gift – that’s why it’s called the Present.” Positively Yours, Frank M. Messina, DBA, CPA Articles and other information which appear in The Cooperative Accountant do not necessarily reflect the official position of the NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES and the publication does not constitute an endorsement of views or information which may be expressed. The Cooperative Accountant (ISSN 0010-83910) is published quarterly by the National Society of Accountants for Cooperatives at Centerville, Ohio 45459 digitally. The Cooperative Accountant is published as a direct benefit/service to the members of the Society and is only available to those that are eligible for membership. Subscriptions are available to university libraries, government agencies and other libraries. Land Grant colleges may receive a digital copy. Send requests and contact changes to: The National Society of Accountants for Cooperatives, 7946 Clyo Road, Suite A, Centerville, Ohio 45459.
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Fall 2021 | The Cooperative Accountant
