Joy of accomplishment;

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HASKINS & S E L LS
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VOL. X NEW YORK, FEBRUARY, 1927 No. 2
The Joy of Accomplishment
THE busiest man often is the man who
has time for one more thing. His is
the will to stretch his capacity for work
as occasion demands. Capacity in most
cases seems to be a matter of physical en­durance
and disposition.
A prominent physician once said that
no other machine in the world, under like
circumstances of attention received, gives
such good service as the human body.
While this may be a fact it should not
constitute sufficient reason for gambling
on the endurance possibilities of nature.
Melvil Dewey's philosophy is more to
the point. Dewey's theory is that hard
work never will hurt any person provided
that person does not continue at work too
long without interruption.
What with all the notions and observa­tions
concerning human behavior, it is
recognized generally that physical endur­ance
comes of adequate rest of the right
sort, proper food taken in moderation,
and physical exercise, even though the
amount is limited.
But something more than physical
ability is needed for that added piece of
work. The picturesque darky who suns
himself on a bale of cotton usually has
plenty of physical ability. His difficulty
is that the sweetness of life would disappear
entirely if he were required to exercise it.
The force that does the extra job, or that
accomplishes the unusually difficult task, is
generated by the will. With the inclina­tion
to do, the intelligent individual usually
finds a way. It may not be Galbraith's
"one best way," but it is a way. In this
process, temperament plays an important
part. The disposition to undertake, and do
it cheerfully, is second only to the will to
accomplish. The man who believes he
can work out of a complicated situation is
the man who is likely to succeed.
The busy season for the accountant is
a season of drive for everyone concerned.
It is a season when pleasure, recreation,
and the ordinary diversions have to go by
the board; when everything has to be
subordinated to work. If during this sea­son
the accountant is required to have
added physical stamina, it is well that he
should give heed to his rest and food and
exercise. If he is required to play a part
of good nature under trying circum­stances,
let him cultivate cheerfulness and
poise.
The ability of the accountancy profes­sion
to respond to the seemingly impossible
is measured by the ability and capacity