Adherence to an idea;

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VOL. IX NEW YORK, FEBRUARY, 1926 No. 2
Adherence to an Idea
" F O R D will continue in spite of fire."
So wrote a newspaper reporter a
few days ago concerning the destruction of
a plant where the Ford organization has
been manufacturing airplanes for com­mercial
and pleasure purposes.
"Schemes for mechanical flight have
been so generally associated in the past
with other methods than those of science
that it is commonly supposed the long
record of failures has left such practical
demonstration of the futility of all such
hopes for the future that no one of scien­tific
training will be found to give them
countenance. * * *
"To prevent misapprehension, let me
state at the outset that I do not under­take
to explain any art of mechanical
flight, but to demonstrate experimentally
certain propositions in aerodynamics which
prove that such flight under proper direc­tion
is practicable. * * *
So wrote S. P. Langley in a document,
printed in 1891, entitled "Experiments in
Aerodynamics," being one of a series of
Smithsonian Contributions to Knowledge.
The history of airplane development to
the point of commercial usefulness need
not be traced. Whether Langley or the
Wright Brothers invented the first machine
is not important. The thing which counts
is the fact that Langley and the Wrights
had the same idea and found means of
making it practically applicable.
The idea that accountancy may be in­strumental
in helping business men to
achieve greater success or more satisfac­tion
is not a new idea. The experience of
several decades in this country furnishes
abundant evidence that the idea has been
made practicable.
The development of aeronautics does
not stop every time an airplane crashes to
the ground. With proper sympathy for
the loss of human life the attempt to con­quer
the air continues. Experience is
appropriated to the benefit of the science.
The program goes on, because the idea
underlying it is sound.
By the same token, accountancy prac­tice
goes on. Accidents are bound to
happen along the way. If they are viewed
as lessons of experience and made to con­tribute
to improvement in the future, they
have their value. Adherence to an idea
is a great thing, provided the idea is good.
Can there be any question that account­ancy
offers a service useful to business and
that more skilful procedure will make it
increasingly useful?