During graduate business school, managerial accounting was most meaningful not because my professor sported a long white beard atop a large round belly like Santa Claus and not because he — my first week after class — encouraged me to sit front row, take good notes, ask multiple questions, and read chapters frequently, and I’d earn an ‘A’. But because after I did all those things, earned an ‘A’, and, after several years, thought back, I believed he WAS Santa Claus.