Attributes of a semi-senior;

              42 HASKINS & SELLS June
Attributes of a Semi-Senior
THE assistant who aspires to become
a semi-senior has various secondary
qualities to possess or acquire. Alacrity,
concentration, application, speed, accu­racy,
dependableness, pleasing appear­ance,
neatness, orderliness, punctuality,
personality, and ability to learn are funda­mental,
but they must be supplemented.
The semi-senior occupies an in-between
position which requires of him on one day
all the meekness of a junior assistant and
on the day following all the assurance of
a principal. On a small engagement he
has to rise to the dignity of accountant in
charge. On the larger engagement he sup­presses
his feeling of sole responsibility
and follows instructions like a good sol­dier.
Talents he may have and leadership
he may possess, but one of his greatest vir­tues
lies in knowing when and when not
to bring them to the fore.
The word which expresses the above
quality is adaptability. It is inherent in
some; may be acquired by others; is totally
out of the reach of certain ones. Some find
it easy, without undue thought, to change
quickly from one status to another. There
is a type which is unable to do so, even
though capable of assuming responsibility.
There is another which is sullen when once
having had responsibility he is asked to
relinquish the burden and act again as an
assistant.
Changing roles from accountant in
charge to that of assistant should not be
regarded as demotion. Few men may be
aware of this fact, but before an assign­ment
is made the manager considers not
only the needs of the client but the men
available according to their respective
qualifications for the engagement. There
are many angles to be considered before
the assignment may be completed. No
assignment is a casual matter of taking the
first man available. The man who was
admirably fitted last week to take charge
of a hotel audit may this week be needed
to fit into a party taking up a foundry en­gagement
with the requirements of which
he is not so familiar. Adaptability, though
not inherent, may often be developed
through a willingness to serve when the
man assigned has confidence in the judg­ment
of the man who makes the assign­ment.
Since the semi-senior occupies a dual
role he must be considered from two
aspects. As an assistant he is likely to oc­cupy
the position of first or senior assistant
on the larger engagements. When he has
charge he will usually be alone or have one
assistant.
When acting as an assistant the semi-senior,
in addition to doing important tech­nical
work, such as analyzing the principal
accounts, frequently distributes work to the
other assistants, and sometimes supervises
their work, has charge of the work in the
absence of the senior, and is obliged to
handle matters which must be taken up
with the client or the office. Aside from
the writing of the report, the quality needs
of the senior assistant do not differ from
those of the accountant in charge.
Tact, except for adaptability, should be
placed at the head of the list. Tact is the
ability to make the other fellow think he
is doing what he wants to do and in his own
way, when all the time he is doing what you
want done and in your way. It is that