What do accountants and Navy SEALs have in common? Navy SEALs have the ability to stay awake for a week, endure constant harassment and perform their jobs despite mental and physical hardships. While that may sound similar to final exam week, there is no comparison between college and the physical stress of military training, but there are similarities in the mental aspects. Navy SEALs use certain tools to help them succeed during times of extreme hardship, and accounting students and CPA exam candidates can use these same strategies for success. The tools fall under the broad category of “mental toughness,” and include: (1) goal setting; (2) visualization; (3) positive self-talk; and (4) emotion management.
Lambert, Hugh H. (2023). "What Do Navy SEALs and CPAs Have in Common? Mental Toughness.." New Accountant .792, 14-17.
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