About Michael T.R. Martin, AA/BA/MACCT/MBA
My Background/Curriculum Vitae (CV)
Since July 2019, Michael Martin has served as the founder and operator of the Westminster Foundation For Theological Education and Research, Inc., a 501(c)(3) organization based in Scottsdale, Arizona, where the vision is to love people and reach out to hurting people. Michael graduated from Phoenix Christian High School on May 18, 2001, where he played football for the Cougars. He was also a member of the Cougar’s wrestling team, and track and field team, where he participated in discus and shot put. Michael’s journey in academia began at Phoenix College that fall semester in 2001, where he played football for the Bears, then transferred to Trinity International University (TIU), playing football for the Trojans, where he earned a BA in 2006 with a major in business and specialized in accounting as a tax accountant in public accounting with a total of 161 college credits. In spring semester of 2005, though outside his major, Michael was an honors student at TIU in the topics of biblical and religious studies program for art and theology. Prior to entering the work force in summer of 2006, part of Michael’s post-graduation experience involved a cultural study in Europe, with emphasis on classical and Renaissance art in Rome. Over the years since graduating from Trinity College at TIU, Mr. Martin has earned an equivalent to a minor in philosophy with completed coursework at various colleges and universities exceeding the University of Arizona’s requirements for a minor in philosophy including 21 lower-division credits and 9 upper-division credits study across epistemology, ethics, metaphysics, logic, and philosophy of art. After getting work experience as a tax accountant, Michael earned a dual degree MACCT/MBA with specialization in Business Intelligence and Analytics Management from Devry/Keller Graduate School of Management. Michael is a member of the Delta Mu Delta International Business Honor Society for his MBA degree with distinction. While he works as a tax accountant, in his spare time he is a writer and researcher specializing in philosophy and theology. After earning multiple degrees in busines, Michael Martin was increasingly drawn to the foundational questions that underline decision-making, ethics, and human behavior, which business could not answer; as a result, Michael transferred to Arizona Sate University (ASU) as a philosophy major in 2020, during the COVID-19 pandemic, after earning an Associate of Arts from Paradise Valley Community College focused on philosophy in December 2019. Mr. Martin is a lifelong member of Phi Sigma Pi, a national honor fraternity, for his AA degree through PVCC. At ASU, he studied within the School of Historical, Philosophical and Religious Studies, focusing on foundational areas such as epistemology and philosophy of mind. Michael saw this pursuit of philosophy as an opportunity to deepen his critical thinking skills and explore the philosophical underpinnings of leadership, economics, and society. Mr. Martin matriculated at Arizona State University’s W.P. Carey MBA - online program at the W.P. Carey School of Business for the Summer 2022 term. Later, Michael Martin earned a Certificate in General Philosophy from Fort Hays State University and a Certificate in Biblical and Theological Studies from Trinity Evangelical Divinity School. Michael Martin completed coursework at Walden University, including a pragmatic inquiry research article titled “Employee Retention from the Perspective of Accounting Executives: A Qualitative Investigation of Organizational Strategy“ (Over 9,000 words), and is a Doctoral Candidate in Business Administration with a specialization in Leadership. In addition, Michael completed a Certificate program at General Revelation Institute, LLC in Phoenix, Arizona, and served as a Teaching Intern for a class on Moral Law. In 2025, Mr. Martin completed Career and Technical Education (CTE) Teacher Certification in Business and Marketing with the Arizona Department of Education. The combination of business and philosophy has since enriched his perspective and strengthened both his analytical and ethical reasoning. His work explores the intersection of classical thought, Christian tradition, and contemporary cultural questions. Drawing on a wide range of sources—from ancient texts to modern scholarship—his essays aim to provoke thoughtful dialogue and faithful reflection. Through clear and rigorous analysis Michael seeks to illuminate enduring truths for readers navigating today’s intellectual and spiritual challenges. Michael built a 20-year career in public accounting, specializing in corporate tax strategies and CFO/Controllership services, as well as working as an audit manager and serving on the employee retention committee. His experience spans attestation, financial reporting, and the preparation of individual and corporate tax returns. Known for his ability to explain complex financial results to multi-million-dollar companies, Michael has earned a reputation as a trusted advisor in the tax, accounting, and consulting industry. During 2024, Mr. Martin was a candidate member of the Arizona Society of Certified Public Accountants and the American Institute of Certified Public Accountants. Mr. Martin is a proud father of three sons named Mikah, Elijah, and Levi. Outside of work, Michael enjoys golf, sports card collecting, attending Arizona Diamondbacks games, and supporting nonprofit organizations through charitable work.
Abstract
Michael Martin brings together theological and philosophical essays exploring metaphysics, Christian eschatology, natural law, Calvinistic determinism, and Orthodox perspectives on science and ethics. Each essay contributes a lens through which to understand the enduring questions of identity, authority, and truth in the light of divine providence and classical thought. Engaging thinkers like Aristotle, Kierkegaard, Nietzsche, and Calvin, the author synthesizes theological traditions with contemporary relevance, affirming a coherent Christian framework across disciplines.
Keywords: metaphysics, theology, natural law, determinism, eschatology, Orthodox Christianity