我的第一份工作是在台灣一家會計事務所。那時候剛大學畢業，滿懷著新鮮感與些許不安踏入社會。按照制度，每次查帳都會跟一位supervisor 一起外出。雖然我們稱這些supervisor 為「主查」，但他們並不算是我真正的上司。我在事務所只待了一年，期間參與過六、七次查帳，每次都跟不同的supervisor 出去，所以並沒有固定的人可以稱為我的第一個上司。

到美國唸研究所時，因為拿研究獎學金，所以必須擔任研究助理。研究助理的性質，其實就是一種半工半讀的方式，一方面協助教授完成研究工作，一方面也靠這份收入來支付部分學費與生活費。因此，我的研究所指導教授，應該算是我第一位真正的老闆。

這位教授是一位非常虔誠的基督徒。他的外貌、舉止、談吐，都散發著一種基督徒特有的平和與慈愛。他是一位白人，總是面帶微笑，說話溫柔，對學生的態度誠懇而耐心。第一次見到他時，我就覺得他是一個一看就知道是基督徒的人。

他不僅在研究上是我的指導者，也在課堂上教授會計相關課程。他對學生沒有嚴厲的要求，卻總是能以身作則，講課時也很幽默。讓人心生敬重。

記得他交給我的研究題目，是「教會會計制度」。這是一個聽起來很特別的題目，但實際上，因為教會的會計運作並不複雜，也沒有太多前人留下來的深度研究，所以能夠探討的空間並不大。按理說，我應該有固定的研究時數，每週要向他報告進度，但他十分體貼，知道這個題目其實沒有太多可做之處，所以並沒有給我太大的壓力。兩年的研究助理生涯中，他很少催促我，反而給了我很大的自由與寬容，讓我能專心修課、順利完成學業。可以說，因為他的體諒，我的研究所生活過得輕鬆自在。

回想起來，我覺得能在年輕時遇到這樣一位「老闆」，是一種難得的祝福。很多人第一份工作時，面對的老闆可能嚴厲苛刻，要求細緻到讓人喘不過氣；有的人則遇到冷漠自私的上司，只看重成果，不在乎下屬的感受。而我的第一位老闆，卻是一個讓我印象深刻、永遠懷念的人。他的信仰與人格，塑造了一種溫暖的氛圍，使我在異國求學時，心中多了一份安定與踏實。

雖然我們師生相處的時間只有短短兩年，但他的臉龐和神情至今仍清晰地留在我的記憶裡。他給我的感覺，就像一盞溫和卻堅定的燈，照亮了我在異鄉初期可能感到孤單與陌生的道路。

即使多年過去，我仍然懷念他，懷念他待人如春風般的態度，懷念他所展現的那種源自信仰的堅定與慈愛。

這位教授- Dr. Kaiser 不只是我的老闆，更像是我生命中的貴人。讓我在剛來美國的兩年，不但因為有研究助理的工作而不必擔心學費與生活費，而且他教會我的，不只是知識，更是一種讓周圍的人如沐春風的風範。

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What was your first boss like?

My very first job was at an accounting firm in Taiwan. At that time, I had just graduated from college, carrying both excitement and a bit of uneasiness as I stepped into society. According to the firm’s practice, every time we went on an audit assignment, we were always paired with a supervisor.

Although we called these supervisors “leads,” they were not really my true bosses. Since I only stayed in the firm for about a year before going abroad, I participated in perhaps six or seven audits, each time working with a different supervisor. There was no single person I could truly regard as my “first boss.”

To answer the question of who my first real boss was, I would say it began when I pursued my graduate studies overseas.

When I went to the United States for graduate school, I received a research scholarship, which required me to serve as a research assistant. The role of a research assistant was essentially a form of work-study: on the one hand, I helped my professor carry out research projects; on the other hand, I relied on this income to cover part of my tuition and living expenses. In this sense, my graduate advisor was not only my mentor but also my very first true boss.

This professor -Dr. Kaiser was a devout Christian. His appearance, demeanor, and words all radiated the peace and kindness that seemed unique to people of faith. He was a Caucasian gentleman, always smiling, gentle in speech, and genuinely patient with his students. The very first time I met him, a thought immediately crossed my mind: this is truly someone you can recognize as a Christian at first sight.

He was not only my advisor in research but also an accounting instructor in class. He never imposed strict or unreasonable demands, yet he consistently set an example that naturally earned respect. The research topic he assigned me was “church accounting systems.” It was certainly a special topic, but in reality, church accounting was not particularly complicated, nor did it have much prior academic work to build on. There was not much to dig into.

Technically, I was supposed to work a certain number of hours each week and report progress to him. Yet, he was very considerate. Knowing that the subject left limited room for research, he did not pressure me with unrealistic expectations. During my two years as a research assistant, he seldom urged me, instead granting me freedom and flexibility. As a result, I was able to devote more energy to my coursework and complete my degree successfully. Thanks to his understanding, my graduate years were relaxed and relatively stress-free.

Now, when I look back, I feel deeply blessed to have encountered such a “boss” at the start of my career. Many people face harsh or demanding bosses in their first jobs—supervisors who are meticulous to the point of suffocation, or leaders who are cold and self-centered, caring only about results and not about their subordinates’ well-being. But my first boss left me with a completely different impression: he was a man who made a lasting mark in my memory, someone I will always hold in gratitude. His faith and character created an atmosphere of warmth, giving me stability and reassurance in a foreign land.

Though our time together lasted only two years, Dr. Kaiser’s face and expression remain vivid in my memory. To me, he was like a gentle yet steady lamp that illuminated my path during the early days of studying abroad, when I could have easily felt lonely or lost. Even after many years, I still remember him—his kindness toward others, his way of living out his faith, and the quiet strength he embodied.

Dr. Kaiser guided me through graduate school, gave me direction, and in an invisible way, influenced my life. He was more than just a boss—he was a mentor and a benefactor. What he taught me was not merely knowledge about church accounting systems but also a way of life: to treat people with honesty, to lead with kindness, and to be genuine and at peace with others. That impression will remain in my heart forever.