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ATLANTA BALTIMORE BIRMINGHAM BOSTON BUFFALO CHICAGO CINCINNATI CLEVELAND DALLAS DENVER DETROIT KANSAS CITY LOS ANGELES MINNEAPOLIS NEWARK NEW ORLEANS NEW YORK PHILADELPHIA PITTSBURGH HASKINS & SELLS CERTIFIED PUBLIC ACCOUNTANTS BULLETIN 3he7ax swekiecnssut t&3i9v tehse sltlos.,f nfbeiucwiled yisno grk PORTLAND PROVIDENCE SAINT LOUIS SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE TULSA WATERTOWN BERLIN LONDON PARIS SHANGHAI HAVANA MEXICO CITY MONTREAL VOL. VIII NEW YORK, MARCH, 1925 No. 3 A Good SOME men aspire to riches; some love power and fame. The fool thinks only of pleasure. A wise man seeks a good name. The present generation lives in an age of organization. System permeates business endeavor. Psychology has been appropriated to the necessities of scientific administration. Business appears as a cold, callous medium through which is pursued the phantom of success, a vague term, largely suggesting a wealth of worldly goods. The stress and strain of business life leave little time to express the emotions which underlie much of human intercourse. What a man feels must be constantly suppressed. The things a man does are the standard by which he is judged. The onrush of civilization has well-nigh blotted out all evidence of that pride which the craftsman of the guild period had in his work. Sentiment has given way to practicality. The severity of modern life has tended to brush aside the finer concepts of dignified conduct which glorified the time of King Arthur. Results, not methods, count. There is in business, however, a certain amount of sentiment which, although often unexpressed, governs many an important act. Emotions dictate policies more often than business men are willing to admit. The regard in which one man holds another frequently is the controlling factor in making a decision. Name Accountants may possess no asset more valuable than a good name. The staff accountant who knew what information he must have in order to satisfy his conscience on a certain point, and who persisted, in a gentlemanly, dignified manner, until he obtained the information from the client, won the respect of the client and a good word for his firm. Accountants are only human. Strange as it may seem to the masses, who appear to regard them as infallible, they occasionally make mistakes. Fortunately the percentage is small, when the mistakes are compared with the volume of work handled, and it must be said in fairness that the errors are usually those of judgment, rather than the result of thoughtlessness or carelessness. When errors occur there is but one way open to the accountant who would preserve his good name. That course is to set himself straight instanter with the parties who are affected. In the lighter gossip among business men, as well as in the serious conversations which they hold, the reputation of a public accountant is subject to the emotions which business men have as the result of their experience with certain accountants. A reputation for capable work is important. It is not more important than a reputation for sincere, straightforward, manly conduct when things inadvertently go awry. "A good name is rather to be chosen than great riches."—Proverbs, 22.1.
Accountants -- Professional Ethics:
Haskins & Sells Bulletin, Vol. 08, no. 03 (1925 March), p. 17
|Source||Originally published by: Haskins & Sells|
|Collection||Deloitte Digital Collection|
|Digital Publisher||University of Mississippi Libraries. Accounting Collection|
|Identifier||HS Bulletin 8-p17|