INTHEBLACK April 2026 - Magazine - Page 24
60s
Pauline Barnes FCPA
Board member, New Zealand Council for Educational Research
Wellington, New Zealand
Pauline Barnes recently retired from full-time employment but
maintains a strong interest in the ethical judgements that underpin
the accounting profession.
What first drew you to accounting?
I was working for a big insurance company that had a policy of
encouraging staff development, so I decided to do a business
degree part-time. Accounting seemed to be a good thing to major
in and I really enjoyed it and did well. Not long after graduating, I
became head of the accounts department at the insurance company.
I landed on my feet and never looked back.
MEMBER PROFILE
How has your view of the profession changed over time?
When you are a junior in your career, you tend to be more involved
in the transactional side of accounting. As I gathered more
experience across different sectors, my focus changed to the ethical
basis of accounting and how important it is for the success of
businesses and societies. I think ethics is one of the foundations
of the profession.
What is one skill or mindset that is timeless in accounting?
Ethical behaviour is essential. If you do not understand that ethics
is tied to your success, you will not be successful for long. Also, the
ability to form respectful and trusted relationships with colleagues
and clients is critical to success.
How do you see technology shaping the next decade?
I think accountants will have to think about risk more than they
did before. There will be a greater focus on judgement, advice
and guidance in the future, because technology will be able to
take care of the transactional tasks.
What advice would you give someone just starting out?
You have got to love learning, and you need to develop your ability
to make judgements. Talk to your colleagues and get their input.
Also, be prepared to stand up for yourself and your decisions.
24 INTHEBLACK APRIL 2026 SPECIAL EDITION
