When a Mobile starts using us — A Chartered Accountant's Realisation
Mobile phone has become an indispensable part of people's lives, thanks to its numerous features and benefits. However, its excessive use has started to adversely affect the professional, personal and social lives of the Chartered Accountants' fraternity. The traditional qualities of deep concentration and self-discipline expected of a Chartered Accountant are being constantly compromised. Excessive late night mobile usage has started to hinder professional growth, shifting the focus from gaining knowledge to seeking superficial prestige through expensive mobile devices. Information is abundant, but meaningful interpretation is lacking, and genuine interest in reading has declined. This article explores how the overuse of mobile phones is affecting health, reducing family interaction, and replacing real social participation with digital presence.
The 21st-century technology-led world has been progressing at an incredible speed. The topmost aim of all technological developments is to make human life easier. It is difficult to name any field, whether it's education, sports, business, or a profession, where the presence of technology has not left its indelible impact. Even the Central Government and State Governments are increasingly using technology to spread awareness among the masses about various Government Schemes intended for the benefit of different sections of society.
Technology has blessed us with many excellent products. However, no product has become as popular as the mobile phone. There is hardly anyone in this world who does not make use of a mobile phone, regardless of their age, occupation, financial position, literacy level, social standing, etc. In fact, the mobile phone has become extremely popular amongst the masses due to its innumerable benefits, such as instantly providing the information a person requires, reducing the number of visits to banks or other financial institutions, nearly eliminating or substituting radio, television, or other means of entertainment, and offering a complete package of services etc. However, there is another side of the mobile phone that is often overlooked. The purpose of this article is to bring to the notice of knowledgeable readers of my professional fraternity the often disregarded adverse impact of the frantic use of the mobile phone.
Impact of Excessive Mobile Phone Usage on the Chartered Accountancy Profession
i. The Invisible Pull Disrupting Deep Work
CA examinations are one of the most challenging examinations in our country. It goes without saying that adding the prefix of "CA" before one's name brings several advantages, for instance, a good and respectable job, bright chances of starting one's own practice, an incredible increase in social standing, improved matrimonial aspects, wide recognition by banks and financial institutions, and the unwavering trust of the society and the Government. The credit for accruing these distinct advantages goes to the highly disciplined training programme and exemplary examination standards of the governing body of the profession, namely the ICAI. Further, the appraisal system for the CA examinations is also fair, transparent, and unbiased.
The entire system of training and examinations has been carefully designed to instil the quality of deep concentration over long durations. This requirement does not end with qualifying the CA Final Examinations. In fact, this quality is always required to be carried by a Chartered Accountant throughout their professional life. However, the disproportionate use of mobile phones has adversely affected both the CA Students and the CA Fraternity. As regards the CA Fraternity, excessive mobile phone usage is significantly hampering the capacity to concentrate for longer periods of time.
For instance, the Goods and Services Tax (GST) came into force from July 1, 2017. Since then, GST has been subject to frequent amendments due to various reasons, including the introduction of the NextGen GST Reforms which became effective from September 22, 2025. These latest amendments require a thorough reading and deep understanding of the updates and provisions of the Act with an attentive mind. However, maintaining long and uninterrupted periods of concentration and focus has become increasingly difficult over time.
When a professional attempts to study the latest updates, they often struggle with various distractions in the form of calls, messages, and social media notifications which constantly tempt them to check their mobile phones. Naturally, when complex subjects such as GST are studied with broken concentration, achieving concept clarity and ensuring proper practical application becomes increasingly challenging. As aptly remarked by Alfred Lord Tennyson, "If you do not concentrate on what you are doing, then the thing that you are doing is not what you are thinking."
ii. A Hidden Threat to Personal and Professional Discipline
"Discipline is the bridge between goals and accomplishment." – Jim Rohn
Self-discipline is the backbone of the CA Profession. It is commonly observed that a Chartered Accountant who maintains a strong discipline, in both personal and professional life, is more likely to achieve greater success and recognition, compared to one who does not. One of the major reasons behind this lack of discipline in both areas is the excessive use of mobile phones, which gradually weakens focus and disrupts daily routines.
There is a close connection between personal and professional life, and both can often get disrupted with excessive mobile phone usage. A Chartered Accountant who begins the day absorbed in a mobile phone often ends up running behind schedule and carries that distraction into the commute, the office, lunch breaks and even late evening. Consequently, the time available for concentrating on demanding professional assignments is bound to get significantly reduced. Whether a Chartered Accountant is employed or in professional practice, he must respect discipline in both personal and professional life. The lack of discipline may reflect poorly on the concerned professional and may affect the broader perception of the CA Fraternity. Studies show that frequent phone checking increases mental switching and reduces efficiency, which can stretch the workday longer than needed.
Allocating a specific time for mobile phone usage and adhering to it can help cultivate the habit of consistent personal and professional discipline. Every living individual has the same 24 hours in a day, and therefore, it's essential to utilise this time wisely and prudently. As the well-known adage goes, "time once lost can't be regained." With a small shift in habit, the picture changes. Starting the morning with the phone aside helps stepping into work with a clearer mind and staying focused throughout the day. This simple choice creates more control over time, improves concentration, and often leads to completing work within healthier hours.
iii. A Small Habit Hindering the Journey from "Good" to "Great"
Achievements and milestones require persistent efforts and dedication. Chartered Accountants learn quite early, during their studentship and articleship, that to achieve success, consistent hard work, determination, and discipline are essential. Nurturing these habits at an early stage eventually earns them the privilege of being a part of one of the most prestigious professions and prefixing the coveted title "CA" before their names. However, of late, it is being observed that with the increasing usage of mobile, this discipline is often being lost sight of, and the spirit of "burning the midnight oil", once dedicated to study and professional growth, is gradually being diverted toward unproductive scrolling on social media.
There is a fine line between being "good" and becoming "great". It is easy to remain in the category of "good"; however, to become "great," a deeper level of commitment and significant sacrifices are required. As Jimmy Johnson beautifully noted, "The difference between ordinary and extraordinary is that little extra." This distinction holds true in every field, including Chartered Accountancy. To become a truly "great" Chartered Accountant, continuous learning, staying updated, and maintaining consistency throughout the year becomes essential.
For instance, a "good" Chartered Accountant may rely on the GST Consultant's opinion being correct and forward it to his superiors without conducting a comprehensive analysis and further scrutiny. However, a "great" Chartered Accountant patiently and carefully reviews all dimensions of the opinion such as examining every legal position taken by the GST Consultant, asking relevant questions, as well as identifying any gaps or overlooked elements to provide a holistic observation. In many cases, this may help the Consultant understand the shortcomings in his opinion and refine it in accordance with the given insights - an outcome that reflects professional depth and maturity.
However, this level of insight does not develop by chance. It emerges only when a Chartered Accountant spends time thoroughly reading the relevant provisions, rules, and notifications, and exercises genuine restraint in mobile usage. A mobile phone may offer endless attractions, but a professional must apply wisdom and limit its usage. Without such restraint, the journey from "good" to "great" becomes significantly difficult.
iv. Changing Priority - Knowledge Enrichment vs Digital Image
In this world, nothing is permanent except change. However, the changes can be "good" or "bad". If a change is good and strengthens professional competence, the same must be embraced. However, if the change is bad and does not serve our professional interest, it must be assessed with care. The judgment regarding "good" or "bad" changes, particularly those that affect our professional relevance, significance and credibility, must be exercised carefully. Further, under no circumstances a decision regarding any change should be taken merely to create an impression in society.
For Chartered Accountants, continuous enhancement of knowledge is essential, not only to stay competitive but also to maintain professional relevance. There are several resources available today such as printed books and journals, as well as online professional platforms. However, it is increasingly observed that people prioritize purchasing an expensive mobile phone over investing in updated literature or professional subscriptions. Since financial resources are limited, a choice must be made that prioritizes essential activities like knowledge enrichment & upskilling which should take precedence over luxury and discretionary purchases. This choice reflects a commitment to professional growth and the willingness to invest in continuous learning that, in turn, strengthens one's expertise and knowledge base, and the capacity to build a more resilient and fulfilling career.
v. Too Much Instant Information, Too Little Interpretation
A mobile phone provides instant access to information regarding the latest developments in any field. For instance, the recommendations made during a GST Council Meeting often get circulated in professional networks through mobile phones, sometimes without fully understanding their implications. The press release issued just after the conclusion of each meeting clearly states that the recommendations are shared in simple language for knowledge-sharing purposes, and the statutory backing to these recommendations are provided only when the corresponding Notifications and Circulars are issued. Therefore, it is important to verify and access whether these recommendations are complete and accurate, and one must wait for official updates before circulating them.
There is a vast difference between receiving instant information and developing a thorough understanding of a subject. Mobile phones can only deliver information but cannot cultivate a deep analysis and interpretation of a subject, which requires a structured approach to procure knowledge through extensive reading of the latest books and journals and actively engaging with the material.
vi. Vanishing Reading Habits in a World of Constant Mobile Distractions
The CA examinations demand rigorous hours of dedicated effort with extensive reading. However, the growing dependency on mobile phones has had an adverse effect on the reading habits of the CA students as well as the qualified professionals. Consequently, many Chartered Accountants gradually drift away from the crucial habit of reading after qualifying the examinations. No professional can become a leading expert in a subject without continuous and dedicated reading. Reading is the foundation for gaining deep knowledge, credibility, and long-term success in the true sense. Therefore, sacrificing the habit due to distractions caused by mobile phones can be counterproductive in the long run.
Recent trends indicate a declining interest in reading, both in the society as well as among professionals. As a result, the sale of traditional books intended to update knowledge is decreasing at an alarming rate. One of the advantages of conventional reading is that the source material can be referred to repeatedly as needed. It is a proven fact that every subsequent reading not only requires less time but also deepens the understanding of the relevant subject.
Reading on a mobile phone is unlikely to provide the same level of satisfaction and understanding as derived from conventional reading. There is also a greater possibility of distraction, generally leading to limited or weaker retention. Therefore, mobile-based reading can be compared to short-term fad diets that offers only temporary results, whereas, reading books is akin to adopting lifestyle changes for holistic wellness that, although requiring consistent efforts and appearing time-consuming, have a lasting impact.
Impact of Excessive Mobile Phone Usage on Health and Well-Being
i. The Silent Decline in Physical and Mental Well-being
The time-tested adage, "Early to bed and early to rise makes a man healthy, wealthy and wise" reflects the importance of leading a disciplined life. However, owing to the disproportionate use of mobile phones, many Chartered Accountants, particularly the younger generation, are falling into irregular lifestyle routines and patterns such as sleeping late, waking late, neglecting physical exercise or activities such as morning walks or practicing yoga.
The aforementioned habits are not consistent with the natural rhythm of the body and may lead to health issues such as obesity, high blood pressure, diabetes, weak eyesight and a host of other diseases. Recent research has also proved that constant use of mobile phones can lead to several mental disorders, some of which may be even incurable. Therefore, every individual must consider it their responsibility to prioritize their health to prevent decline in the long run.
The true significance of health can be appreciated through one of the statements of Shri Rakesh Jhunjhunwala, a legendary investor, billionaire stockbroker, and a member of ICAI:
"My worst investment has been my health. I would encourage everybody to invest the most in that."
While there may be several factors beyond our control that may result in decline of health, the excessive use of mobile phones is certainly one we can control. Good health is one of our greatest assets and maintaining it is essential for both personal well-being and professional efficiency. As members of a demanding and intellectually intensive profession, Chartered Accountants must prioritise their health and take necessary remedial measures to monitor their screen time and safeguard their physical and mental well-being.
ii. Together Yet Apart: The New Reality of Family Time
The profession of Chartered Accountancy is often pursued by individuals belonging to middle-class families, who often have limited interaction with their family members due to the extensive course curriculum which demands consistency and hard work during articleship and exam preparations. Family often accepts this as a temporary phase, hoping for things to return to normal once their child qualifies the CA examination. However, with the growing penetration of mobile phones and its increasing usage, the emotional and communication gap between family members is widening drastically, even after the qualification of exam.
Earlier, family life reflected a strong sense of togetherness and belonging which can seldom be seen now. Previously, dinner time that often lasted for an hour or so with conversations, humour, and exchange of ideas, has now shrunk to a few minutes, often without any meaningful interactions as family members remain engrossed in their respective mobile phones.
The aforementioned state of affairs is rather alarming and worrisome. While there is no harm in using a mobile phone sensibly and judiciously, its excessive usage at the expense of family bonding is detrimental. Nothing can replace a family's love and affection, which can be better appreciated by those who stay away from their homes owing to professional commitments.
iii. Celebrations and Condolences in the Changing Digital World
Chartered Accountants are essentially social by nature. During the course of articleship, they interact with various clients, colleagues, seniors, and juniors, making social engagements a part of their professional lives. It is through these interactions that professionals often learn several new things and valuable life lessons. A Chartered Accountant must maintain harmonious and friendly relations, both personally and professionally, to nurture meaningful connections.
In earlier times, Chartered Accountants would often engage and actively participate in social events, such as weddings or birth of a child, often visiting homes of friends and relatives to deliver invitations and using that opportunity to strengthen personal bonds and foster a sense of togetherness. However, with the increasing usage of mobile phones, personal touch has diminished over time. With the growing usage of digital invites, invitations can now easily be shared through digital platforms which has further reduced in-person interactions. Not only that, but this shift has also been evident in moments of grief and sorrow, where heartfelt visits from near and dear ones have been replaced by brief, impersonal condolence messages, offering little to no emotional comfort or support.
Therefore, as an individual or professional, we must remember that there is no substitute for genuine human connection. Whether in times of happiness or sorrow, physical presence and personal interactions always remain irreplaceable, something that mobile phones can never achieve.
Conclusion
Mobile phones offer undeniable multi-dimensional utility. For a Chartered Accountant to keep pace with technological advancements, he must stay updated with the key features of the mobile phone. However, this must be balanced with a prudent SWOT analysis of the time spent on these devices. Under any circumstances, no compromise should be made with the pursuit of professional knowledge, personal health, or spending quality time with family, office colleagues, juniors and seniors, as well as maintaining a suitable social circle. Therefore, through this article, the author aims to raise awareness among knowledgeable Chartered Accountants and encourage them to make judicious use of mobile phones.