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HASKINS & SELLS
NEW YORK CERTIFIED PUBLIC ACCOUNTANTS
CINCINNATI
CHICAGO
PHILADELPHIA SNEEAWTT OLREL EANS
DETROIT BULLETIN KANSAS CITY
CLEVELAND DENVER
BOSTON ATLANTA
ST. LOUIS DALLAS
BALTIMORE TULSA
PITTSBURGH WATERTOWN
SAN FRANCISCO LONDON
LOS ANGELES SHANGHAI
VOL. III N E W Y O R K , M A Y , 1920 No. 5
Criticism
C R I T I C I S M , as used in one sense, is an
expression of disagreement or disapproval.
The motive may be destruction
or it may be construction. Destructive
criticism is mean and annoying. Constructive
criticism should be stimulating
and uplifting.
Ability to accept criticism of any kind is
not as a rule inherent. It has to be
acquired. It grows out of contact with the
world and the people therein.
The high-strung, sensitive person who is
responsive to every outside influence and
conscientious with regard to his every
action finds it more difficult to accept criticism
than any other type. The man who
is always trying to do his best is apt to be
annoyed, even though annoyance is not
intended.
On the other hand, the "hard-shell"
hears severe criticism of his actions without
emotion and frequently with smiling
countenance. On him it is time and effort
wasted. The most pointed thrust fails to
affect him.
Neither of these types has the proper
conception of criticism, or at least the most
progressive notion concerning it. The one
regards it as an affront. The other holds
it too lightly. It is not intended to offend
the feelings. At the same time it is not
intended to be ignored.
The modern idea with regard to criticism
is that it must be constructive. It is
offered without intending to cast any personal
reflection, but it should be taken
seriously. It is a means of helping us to
see ourselves as others see us. It is the
expression of opinion of one who is looking
at the same thing from another angle.
No two persons see the same things from
the same angle. A word of criticism should
therefore be received in the proper spirit;
as an attempt to be helpful, not condemnatory;
as a co-operative measure with a
view to improvement; with the conviction
that the motive is construction.
The man who makes the most progress
is the one who, when he is criticized, gives
due consideration to the criticism and
profits by it. The junior assistant who is
criticized for failure properly to prepare
certain working papers should take no
offense. No more should the manager who
receives a letter from the Executive Offices
as to the handling of some matter relating
to a client. It is all in the interest of better
service to clients, which is the idea around
which the whole organization is built. But
throughout the scale, from bottom to top,
let the criticism be constructive in its
nature.
53
Object Description
| Title |
Criticism |
| Author |
Anonymous |
| Subject |
Criticism |
| Citation |
Haskins & Sells Bulletin, Vol. 03, no. 05 (1920 May), p. 53 |
| Date-Issued | 1920 |
| Source | Originally published by: Haskins & Sells |
| Type | Text |
| Collection | Deloitte Digital Collection |
| Digital Publisher | University of Mississippi Libraries. Accounting Collection |
| Date-Digitally Created | 2009 |
| Identifier | HS Bulletin 3-p53 |
