Gumption;

              HASKINS & SELLS
NEW YORK NEW ORLEANS
CHICAGO CERTIFIED PUBLIC ACCOUNTANTS
SEATTLE
PHILADELPHIA
DENVER
DETROIT BULLETIN ATLANTA
CLEVELAND DALLAS
ST. LOUIS KANSAS CITY
BOSTON TULSA
BALTIMORE WATERTOWN
PITTSBURGH —
LOS ANGELES LONDON
SAN FRANCISCO PARIS
BUFFALO HAVANA
CINCINNATI SHANGHAI
VOL. III NEW Y O R K , J U L Y 15, 1920 No. 7
Gumption
THERE is perhaps no calling which im-poses
upon its members as many re­quirements
as does accountancy. A man
may be well qualified technically. He may
have a pleasing personality; be possessed
of fine character and regarded generally
as a successful accountant. Yet a fault
like tactlessness or lack of gumption de­tracts
greatly from his ability as an ac­countant.
The man who, when he approaches the
desk of another man who is busy, breaks
in upon him without sufficient excuse
or without apology, is lacking in tact.
He who selects Monday morning as a time
for a social or unnecessary call on a busi­ness
man is worse than tactless. The per­son
who, when the purpose of his call has
been stated and adequately discussed, per­sists
in staying on, is devoid of gumption.
Some time ago an experienced super­vising
accountant was called upon to take
up a new and important engagement at the
same time that he was giving attention to
two or three other engagements. While
in the office of the new client he persisted
in referring frequently by name to the
other clients, until he created the impres­sion
of being more interested in the af­fairs
of the latter than the former.
There is nothing in which a client is
more interested than his own affairs.
There is nothing, generally speaking, in
which he is less interested than the affairs
of other clients.
The accountant who mentions the names
or discusses the affairs of other clients is
not only unethical but he is lacking in
gumption. It is his duty to realize the
situation which exists. It is for him to ap­preciate
that such procedure as talking
about other clients is superfluous. He
should have a sufficient sense of the fitness
of things to know that he will make his
best impression on the client when he not
only refrains from talking about other en­gagements
but casts out of his mind all
thoughts of such engagements and gives
his undivided attention in word and deed
to the work before him.
Gumption is ability to perceive and act
accordingly; to size up a situation quickly
and correctly and then do the proper
thing.
When one happens in on a man who is
about to leave his office for the day it does
not display good judgment to detain him.
When an appointment has been made with
a busy man for a certain time it is essen­tial
to be there on time. If the busy man
keeps the caller waiting, the caller must
wait with equanimity, to the end that he
may accomplish his purpose.
Gumption means doing the right thing
at the right time and refraining from do-
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