Moving up;

              A picture hangs on the wall in the Executive office
which, in its mute but vivid way, tells a story of talent,
ambition, training, and performance at Touche, Ross,
Bailey & Smart. Taken in 1947, it is a group picture
which includes the 32 partners who formed the present
firm in that year. Robert Trueblood, present chairman
of the Policy Group, though in the picture, was not yet
a partner. Robert Beyer, now managing partner, had yet
to join the firm. By that time both had had experience
in accounting but their major contributions to the pro­fession
and its rewards to them were still to come. They
were in the position comparable to that of any of the
more ambitious young staff members at TRB&S today.
Their starting capital consisted mostly of training and
sound experience. With eyes on the heights, they worked
their way up in the customary manner — to partner, then
partners in charge of offices, and finally to the top posi-,
tions in the firm. The present eminent position of each
man and recognition throughout the profession is their
current reward.
The principal asset of TRB&S is people — people with
highly developed skills and an ability to work construc­tively
with business management and with each other. Up
and down the ranks of the people with our firm, from
the new accounting recruit to the managing partner, the
2
DonaltJ H. Cramer is our Na- Paul E. Hamman, partner-in-charge
tional Director of Personnel and of the Detroit office, serves on
a partner in the Executive office, the Executive Committee and is
a member of the firm's Policy
Group.
professional challenge proves the same: to persuade our
clients to manage their businesses more efficiently, more
profitably within the existing framework of the U.S. econ­omy.
The professional man from Touche, Ross, Bailey &
Smart fulfills multiple roles as constructive analyst, critic,
and diplomat as well as the • respected auditor, tax ac­countant,
or management services consultant. In acting
out these roles he contributes to the firm's prestige and
profits and shares an increasing amount of personal re-
THE QUARTERLY