Lexington, KY - Every Batman needs a Robin. And since the establishment of Sarbanes Oxley in 2002, everyone needs an accountant.
Mousy, bookish and kooky - or cold, aloof and impersonal, we look to the panicky Louis Tully played by Rick Moranis in Ghostbuster's; Gene Wilder's anxious Leo Bloom in The Producers; or Stephen Root's office supply-obsessed Milton in Office Space.
"Not so long ago, the accounting profession was male-oriented with an intended aura of conservatism," said David Ziebart, director of University of Kentucky's Von Allmen School of Accountancy. "We wanted to project quality, intelligence and trust ... attributes that many people expect from accountants, and this was the way that the industry chose to portray itself."
While the aforementioned attributes have remained the same, business casual is now acceptable, and the profession boasts male and female participants equally.
The number of UK students graduating with accounting degrees continues to grow, according to Ziebart, as students switch from finance or marketing as undergraduates or come back to school for a degree; nonetheless, this growth has yet to meet the increasing demand for a profession that is perennially in short supply.
"Yes, there are always jobs in accounting. You can do anything with an accounting degree," said Ziebart. "You come to understand business and the accounting system. To train as an accountant is the entryway into all sorts of industries."
Nikki Fast, a 27-year-old Eastern Kentucky University graduate, is an underwriter for Kentucky Employers' Mutual Insurance, the largest provider of workers' compensation insurance in the commonwealth. Fast, who works in downtown Lexington, spends most of her days managing policies and evaluating new applications, but this global nomad has also visited all 48 contiguous states and filled up three passports with her travels.
"While the vast majority of Kentucky businesses are straight-forward, there will always be those that are more complex," said the diligent Fast over a glass of Cabernet. "I'm always applying my knowledge to different situations. It's a daily puzzle with different pieces, and I'm trying to find the answers I need to solve the puzzle."
Fast was a curious child and remains an avid bibliophile.
"I always wanted to know why - even the answers to the simplest questions," she said. "I believe that learning never stops, and the answers to questions are never black and white."
For as much as Fast loves her work, she loves her play. Central Kentucky's easy access to hiking, camping and other outdoor activities provide great weekend relaxation. Fast recently returned from a trip to Austin with Lexington's March Madness Marching Band. And she plays the drums, which is about as far away from pencil-pushing as you can get.
But there aren't many fields of interest that accounting doesn't touch, in one way or another. Ziebart recalled a ballet dancer he taught at the University of Illinois who decided to make a career out of her love of dance with an accounting degree.
One of Ziebart's relatives works for a major accounting firm, but still enjoys riding his Harley Davidson. Few other professions afford one the opportunity to continue to pursue one's passions - sports, music and philanthropy - throughout a career. Anything relating to trade, commerce or simple currency exchange demands an accountant's skill.
"I don't know of a single business or organization that doesn't involve accounting," Ziebart said. "You can do anything you want."
Maybe these bean-counters have the right idea. Ziebart also mentioned that many accountants retire by the age of 55. How many professions can make that claim?
"Accountants are just like everyone else, working hard at work and enjoying their career, while pursuing interests outside of work as well," he said.
The last thing that YHAmerica accountant Emily Davis wants to see at the end of the day is a spreadsheet. This accounting major and recent graduate of UK's MBA program spends her days on the production line, auditing bills of materials, but also bouncing around from department to department, interacting with all of the moving parts of this automotive power steering and air conditioning component producer in Versailles.
"That's definitely my favorite part of the job," Davis said. "I work with everyone, from engineering to marketing, forming new relationships every day."
And after-hours amusement is just as important to this young, hip Lexingtonian. Whether it be a Tom Petty concert or Thursday Night Live downtown, beer tastings or just people watching on her front porch, Davis likes to relax.
"There really is a misconception out there about accountants as nerds," she said. "But we know how to have fun, too."
The glowing spreadsheet with its rows of endlessly summing numbers has been put away for the evening, and Fast takes off her tough-gal mask.
"It's less about the actual work sometimes and more about just giving what you have to those who need it and enjoying the ride," she said.
Spoken like a true underwriter.