Consistent advertising;

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HASKINS & SELLS
CERTIFIED PUBLIC ACCOUNTANTS
BULLETIN EXECUTIVE OFFICES
HASKINS & SELLS BUILDING
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MONTREAL
VOL. VIII NEW YORK, NOVEMBER, 1925 No. 11
A WEALTH of material for thought-ful
consideration is found in the
principle of making friends through satis­factory
service, instead of seeking to de­velop
acquaintanceships as a means of
gaining opportunities for business.
It is related of an unusually successful
insurance agent that he declined a pro­posed
introduction to a man of wealth
because he aspired to insure him for a
large sum. Later, the agent having
achieved his purpose, the man of wealth
became one of his staunchest friends.
A professional accountant is denied the
privilege, by a code of ethics, of advertis­ing
his talents. He must be sought after;
not do the seeking. According to the
orthodoxy of accountancy, it is unbecom­ing
the dignity of a professional man to
proffer his services. If clients do not come
to him he may be obliged to close up his
office and seek a living in some other way,
but he must do so like a gentleman.
In the struggle to survive and do so
ethically, the accountant is wont to in­dulge
in many subterfuges. His business-getting
methods frequently are adroit.
Sometimes he spends much of his time and
not a little money in clubs where there are
chances of meeting men who have business
to give out, as it were. Occasionally he
serves in political organizations, or, with­out
compensation, in charitable enter­prises.
Again, he may be prominent in
church.
Whether or not such measures are in
good taste, probably is a matter of per­sonal
opinion. There are some worthy
members of the accountancy profession
who see no objection to advertising. There
are other individuals who care not what
they are called as long as they succeed in
obtaining what they term business, which
will result in the acquisition of profits.
Tolerance is a virtue much to be es­teemed.
In applauding a principle, how­ever,
one need not be critical of those
whose views do not accord therewith. But
there is something fine and inspiring about
a practice which is built on a foundation
of good work; slowly perhaps, but surely,
with everlasting friendships growing out
of the services performed. The insurance
man probably was an exception, but his
philosophy is refreshing and stimulating.
His courage commands the admiration
of those whose tastes run to the ethical
rather than the commercial side of pro­fessional
practice. Accountancy needs no
better advertising than to live up to the
expectations of a public which is becoming
ever more knowing and discriminating.
Good work, after all, is the most consistent
form of advertising.
Consistent Advertising