Footprints;

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VOL. IX NEW YORK, MARCH, 1926 No. 3
ACCOUNTANTS, particularly at this
season of the year, are likely to agree
heartily with Longfellow in his assertion,
"Life is real, life is earnest." What with
long hours, trying situations frequently
pyramided, pressure from all sides, and
ragged nerves, life may appear to be too
real, perhaps even to the point of dis­couragement.
Accountancy practice involves a life of
reality. It has to do with financial affairs,
than which in this world nothing is closer
to the hearts of men, or more sensitive to
mistreatment. It imposes great responsi­bility
upon its practitioners and is severely
exacting in its requirements. But it is a
young profession, quite naturally with
something still to be desired before its
reputation has been completely established.
Accountants as a class are earnest men.
Sometimes they may take too seriously the
apparent incongruities of the business
environment with which they have to deal.
In their earnestness they may chafe
because the business world is so inconsider­ate
and slow to give credit to their efforts.
Gradually they are bound to come into
their own, because they believe in their
profession and are willing to work hard.
The practice of accountancy calls for
stamina, power, and real worth on the part
of its representatives. Stamina is signifi­cant
of strength and vigor. Power is a
property that is manifested only in action.
Real worth is a measure of human value.
The test of a man's stamina is his ability
to stand up under pressure. The test of
power comes when the load is applied.
Real worth is displayed when the circum­stances
are trying.
The peak of the busy season is an oppor­tunity
to demonstrate power and stamina.
It is a chance to show the business world the
kind of stuff of which accountants are made.
It offers the privilege of helping to fix the
accountancy profession in a place from
which it cannot be dislodged.
Longfellow may have written some
dreary poetry. Probably he never knew
of the accountancy profession, or that
accountants might need words of encour­agement.
But regardless of whatever else
accountancy may hold for the weary toiler,
at least for those who are interested in their
profession there is some consolation to be
derived from the following sentiment:
"Lives of great men oft remind us, We can
make our lives sublime, And departing
leave behind us, Footprints on the sands
of time."