HASKINS & SELLS
CERTIFIED PUBLIC ACCOUNTANTS
BULLETIN EXECUTIVE OFFICES
HASKINS & SELLS BUILDING
37 WEST 39TH ST., NEW YORK
SALT LAKE CITY
VOL. V I I NEW YORK, JUNE, 1924 No. 6
THE public accountant who hawks his
wares for the purpose of gain incurs
the wrath of his estimable contemporaries
whose sense of fitness holds dignity high in
the scale of professional attributes.
The better element in the profession
frowns on advertising. The newspaper
publishers apparently frown on the profession
for its so-called straight-laced policy
on the advertising question.
The young practitioner whose education
has been proper is a victim of mixed emotions
when confronted with the practical
problem of advertising. It is not to be
considered strange that ethics become subordinate
to necessity when his only hope of
paying his bills is finding use for his services.
Accounting is a profession; not a business.
If a person is devoid of professional
instincts he has no place in public accounting.
The basic instinct is a desire to serve.
The true reward of service is satisfaction.
The customary and even ethical notion
of professional practice is less altruistic
than the theoretical ideal. Common sense
dictates a blending of fair fee with fair
service. Undue emphasis on the compensation
has upset many a professional career.
In The Lamp of the Standard Oil Company
we read, "Most men who have money
earned it after they found that the financial
reward was the least important thing about
Somewhere there has been related the
story of a florist and landscape gardener
who found out enough about the living conditions
and tastes of a casual city-bred
customer to sell him a fern which with care
would outlast three of the ordinary variety.
The customer prospered, enjoyed the fern,
and remembered the florist. When he
moved to the country and required the
services of a landscape gardener the florist
was rewarded with a substantial order.
No money-bought advertising can compete
with that which springs from genuine
service. Advertising pays,—if it is the
right kind of advertising.