ATLANTA HASKINS & SELLS PHILADELPHIA
BALTIMORE CERTIFIED PUBLIC ACCOUNTANTS PITTSBURGH
BUFFALO SAINT LOUIS
CHICAGO SALT LAKE CITY
CINCINNATI SAN FRANCISCO
CLEVELAND BULLETIN SEATTLE
DETROIT KANSAS CITY HAVANA
LOS ANGELES LONDON
NMEINWN OEARPLEOALNISS EXECUTIVE OFFICES SPHAARNISG HAI
NEW YORK HASKINS & SELLS BUILDING
37 WEST 39TH ST.. NEW YORK
VOL. V NEW YORK, JANUARY 15, 1922 No. 1
METAL castings are shaped in molds.
The molds are made of sand. In
up-to-date foundry practice the sand is
packed by machines. The individual
molder is a thing of the past. The whole
process is a mechanical and impersonal one.
It operates according to predetermined
standards. All castings are treated alike.
The essence of professional practice of
any kind is personal service. The relation
between the server and the served is
founded on confidence and a desire for
service on the one hand; interest and a desire
to meet the wishes of or serve the
needs of the client on the other.
The function of the public accountant
is to render personal service to clients.
Whether the public accountant practices
as an individual, or several public accountants
associate for practice, whether
the clients served are individuals, firms, or
corporations, and regardless of the geographical
distribution or location of the accountants'
offices or those of clients, the
unalterable principle on which the accountant
rears and maintains his professional
practice must be personal service.
Personal service implies personal con-tact.
Some physicians may treat patients
with some measure of success by mail.
But the futility of such methods on the
part of the dentist are obvious. The patient
carries with him the evidence of his
need for dental services. The only way of
finding out what a client needs or wants is
to get in touch with him.
The public accountant who attempts to
conduct a practice by sitting at a desk in
his office is doomed to failure. Any
amount of imagination or visualization at
long range will not take the place of that
knowledge which is acquired by contact
and discussion with clients, the conditions
which surround their business operations,
the problems which their business relations
develop, and the motives which stimulate
their needs or desires for professional
The legal form of organization under
which the business of the client is conducted
need modify in no way the principle
of contact. The corporation is but a magnified
individual. The law makes it an
artificial entity. But the officers thereof
are the agents of the directors who in turn
are trustees for the stockholders. The
Humanizing the Work