Good roads;

              ATLANTA PORTLAND
BALTIMORE
BIRMINGHAM
BOSTON HASKINS & S E L LS PROVIDENCE
SAINT LOUIS
SALT LAKE CITY
CBHUAFFRALLOOT TE SAN DIEGO
CHICAGO CERTIFIED PUBLIC ACCOUNTANTS SAN FRANCISCO
SEATTLE
CINCINNATI TULSA
CLEVELAND WATERTOWN
DALLAS
DENVER BULLETIN DETROIT BERLIN
JACKSONVILLE LONDON
KANSAS CITY MANILA
LOS ANGELES PARIS
MINNEAPOLIS SHANGHAI
NEWARK
NEW ORLEANS EXECUTIVE OFFICES
NEW YORK 16 BROAD STREET. NEW YORK HAVANA
PHILADELPHIA MEXICO CITY
PITTSBURGH MONTREAL
VOL. XI NEW YORK, AUGUST, 1928 No. 8
Good
CLUB-CAR conversation on business
conditions in the South invariably
includes reference to the roads of North
Carolina, a state which, in the past five
years, has spent perhaps two hundred
millions in a road-building program.
These roads generally are hard-surfaced,
and modern in every respect. They run
from city to city; through agricultural
sections and manufacturing sections; to the
resorts of the mountains and the shore.
They are a boon to motor-vehicle trans­portation,
and a joy to tourists, as well
as to workmen who use automobiles.
That the citizens of North Carolina were
sufficiently keen-minded to realize in ad­vance
the full significance of their acts, may
be questioned. That they were far-sighted
enough to see that their expenditures would
place North Carolina third among the
seventeen southern states in the gross value
of all products, fourth in value of agri­cultural
products, and third in manu­factured
products, may be doubted.
Yet their state has assumed an appear­ance
of prosperity; their tumbled-down
shacks have been replaced by modern
Roads
homes; their mill-villages have been trans­formed
into towns which, in appearance,
delight the eye; their people are contented
people.
The building of modern roads is as cer­tain
to result in economic progress as it is
certain that fire will burn. Transporta­tion
is the life-blood of trade. Any section
of the country which cannot bring in what
it requires for economic existence, and get
out what it produces, has little hope of
going ahead.
The good roads of accountancy are good
work, honesty of purpose and action, and
professional consciousness. Accountants
may not know just why they are devoting
time to research, making each successive
job a better job than the last, standing up
for their convictions, shirking no duties,
and meeting their responsibilities to their
clientelle and the public. They may not
foresee the effect, or sense the result. But
like the good people of North Carolina,
they are bound to reap their reward.
Physical good roads bring business. Figu­rative
good roads in accountancy bring
practice.