Bulletin HASKINS & SELLS 31
Willard, Raymond D. System Building
and Constructive Accounting. (New York,
McGraw-Hill Book Company, Inc., 1922.
This book, so far as is known, is the
first one to treat, comprehensively or
otherwise, the principles of system work.
There are numerous books on the market
which deal with systems for one line of
business or another, but it has been difficult
in the past to find any one source
where the general principles underlying
system work have been discussed as such.
It is, therefore, pleasing to have the subject
presented in an organized manner.
The first seven chapters are devoted to
such subjects as the importance of system
work in connection with business activities;
the various steps incident to designing
and installation; detail of, and programs
to be followed in, investigation preliminary
to system installation; the importance
of system reports; and general
outline to be used in preparation thereof.
While thanks are in order for such generalizations
as the author has offered—
and the material which he presents bristles
with information—there is much too little
of it to suit the student who is interested
in the philosophy underlying system building.
While it is hardly fair to criticize
the author for having given so much relative
space to commercial papers and ruling
and printing, there is an echo of past
activity on the part of a Boston contemporary
who, while entitled to credit
for the pioneer work which he did in system
building, has stressed to an exagger-