Mr Tom O'Higgins doesn't fit the stereotype of the typical grey-haired accountant. At a time when most senior accounting executives are cashing in on the profits associated with the Celtic Tiger, Mr O'Higgins has decided to retire as a senior partner at PricewaterhouseCoopers to concentrate his energy on helping others. But deviating from the norm is something which comes second nature to Mr O'Higgins.

A few years ago he took a oneyear sabbatical from PricewaterhouseCoopers to work for Goal in Africa. Four months of this he spent managing a refugee camp in Zaire during the genocide in neighbouring Rwanda. The experience was at times horrific but also enlightening, says O'Higgins.

"I saw the kind of work NGOs [non-governmental organisations] could do and was very impressed with the work of Irish volunteers. I saw the consequences of how a relatively small amount of money can bring real benefits to people's lives."

But how can a number-crunching executive, more used to hotel food than hardship, help to save lives in Africa?

"Managing a refugee camp was a massive logistical operation. The basic principles of management apply. It is about encouraging people and assigning work to people. The core teams of doctors, nurses, engineers and people with other skills really put in a team effort," says Mr O'Higgins.

On a visit to Ethiopia with the charity, Concern Worldwide, of which he was elected chairman last summer, Mr O'Higgins was impressed by the way simple accounting procedures could better people's lives. A number of micro-finance projects established by the charity in villages were offering people a system of lending and borrowing money, says Mr O'Higgins. "These were like the local credit unions in Ireland," says O'Higgins.

The determination to devote more time to the charity Concern Worldwide is one of the reasons, Mr O'Higgins has decided to step down. He is keen to expand the charity's role and help it branch off in new directions which should include a role tackling the cancer of racism within Irish society, says Mr O'Higgins.

He says he is appalled and embarrassed at the treatment of asylum seekers and refugees in the Republic and has felt near tears on occasions when non-Irish colleagues and friends have suffered racial abuse in Dublin. Government policy is "expedient" and the debate is "hysterical", according to Mr O'Higgins.

"Our own laws are a mishmash of illiberal and liberal views. I'd like to see a much more liberal policy and a prompt, fair and effective system of assessing asylum seekers," he says.

"From my time as a student at UCD in the 1960s I have always had a very liberal view of the world. I joined the anti-apartheid movement in Dublin and have been involved in fund-raising for Concern for many years," he says. Mr O'Higgins cites Nelson Mandela as the person he most admires and took part in student demonstrations in the 1960s and spoke out publicly against racism during the 1970s.

"I'd like to see the charity take a higher profile in the area of advocacy of human rights. This would involve pointing out abuses at home and abroad," says Mr O'Higgins. For the past 31 years, though, Mr O'Higgins has worked as an accountant and he hopes to be able to bring his skills to bear in the charity sector.

"There is a greater awareness than ever before that the public wants to be assured that their donations get to where they want to go," he says. "It is not by accident that Concern has won the Leinster Society of Chartered Accountants published accounts award several times in the last decade."

But after 31 years at the forefront of Irish business Mr O'Higgins is keen to pursue other interests. He is currently studying for a Masters in Human Resources Management at Sheffield University. If all goes well with his thesis, which is due shortly, Mr O'Higgins is considering taking on a historical academic challenge next.

Tomorrow night he will pursue one of his favourite interests, music. As a member of the Dublin Philharmonic Society, Mr O'Higgins, will gather with fellow music lovers to watch the performance of a young Irish pianist from Trinity College Dublin.

"I go to about six recitals a year in people's homes or at other venues," says Mr O'Higgins. "The society gives a platform to young Irish musicians mostly in the area of classical music."

Theatre, reading and keeping fit also figure prominently among Mr O'Higgins interests. He has completed several marathons and is looking forward to completing several more now he has more time on his hands.

"Anyone could do it, you just need to prepare properly," he says.

An awareness of the benefits of such diversity to life is paramount to Mr O'Higgins' philosophy. A graduate of History and Economics he is a strong supporter of promoting diversity in society and business. He believes the strengths of PricewaterhouseCoopers lie in the different backgrounds of many of the company's staff. It is the friendship and fun which he will miss most, he says.

"There are people working here with lots of different skills," says Mr O'Higgins. "It brings a diversity of thinking into an organisation and an ability to challenge orthodoxy of opinions and question. The truth is you won't survive in business in Ireland without a high quality management."

An acknowledged expert on recruitment, Mr O'Higgins serves as a member of selection boards for the Civil Service Commission.

"It is not a fashionable thing to say but the calibre and quality of personnel within government departments is extremely high," says Mr O'Higgins.

However, he believes that a huge challenge is now being posed by the skills shortage for the civil service. High wages in the private sector could attract all the best talent into the private sector and create a crisis for the public sector, says Mr O'Higgins. "The structure in the civil service is Victorian and probably requires a root-and-branch review," he says. "There needs to be a system of fast-tracking civil servants and there should be more interaction between civil service and business."

The potential recruitment crisis in the public service is mirrored in society as a whole, says Mr O'Higgins. He says a combination of policies including immigration, a greater emphasis on technology skills in schools, lifelong retraining and a more flexible attitude to retirement are required to tackle the problem head on.

Although Mr O'Higgins is stepping down from PricewaterhouseCoopers his interest in corporate governance and accounting will remain. He will continue to advise companies and is keen to promote and define the nature of non-executive directorships. Mr O'Higgins spent a term as president of the Institute of Chartered Accountants in 1991-92 and is keen to add his voice on the topical issue of regulation of the profession.

"I'd like to see the institute gain powers to compel witnesses to come before the committee," says Mr O'Higgins. "But self-regulation is effective and the institute is doing an excellent job."

And what changes has he seen in Irish business over 30 years?

"There is a major sea change in attitudes to business now, but I don't think Irish business is corrupt," says Mr O'Higgins. "We have tightened up a lot in the past few years."