Men, methods, and determination;

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VOL. VIII NEW YORK, OCTOBER, 1925 No. 10
Men, Methods, and Determination
SUCCESS seems to follow some indi­viduals,
regardless of circumstances, or
of their endeavors. Like Midas, everything
their hands touch turns to gold. The secret
of their power is unknown to them, and
unquestioned. They are Dame Fortune's
children, and all is well.
The contrast is typified in those who
habitually fail in their undertakings. The
harder they try, apparently, the more
surely are they met with failure. They
seek in vain the reason for their failure.
They pass into the discard and, in passing,
lay the blame on Fate.
Success in business enterprise is becom­ing
ever more rapidly a matter of scientific
planning. Opportunity in a newly devel­oping
country like the United States has
brought wealth to many blundering in­competents
in spite of their unskilled ways.
But if the matter were to be investigated,
undoubtedly it would be found that the
men who have achieved business success,
and not merely amassed fortunes, had a
plan and followed it with persistence.
The building of accountancy practice on
a scale commensurate with modern busi­ness
is still in an experimental stage.
Whether or not it may be done successfully
is still to be determined; for success in a
profession, even more than in business, is
measured by the satisfaction which the
professional service gives to those served.
Size, volume, and the ramifications of
business make large numbers of men a
requisite of large-scale practice. Numbers
without organization are futile. Organized
numbers of the wrong type of men are
equally hopeless.
Again, size, volume, and business con­ditions
of today call for methods which
have to be materially different from those
of thirty years ago. Hit or miss methods
no longer satisfy. The inefficiency of un­scientific
methods today is quickly ex­posed.
The time has passed when blun­dering
and wasteful effort is tolerated.
The modern demands on accountancy
service are exacting. Clients in increasing
numbers know what they want; know when
they are well served; and know when they
are satisfied.
The hope of success in building an or­ganization
to cope with modern demands
lies in having men who are competent tem­peramentally
and technically, methods
which are scientific and efficient, and the
determination to render service which is
satisfactory to the last jot and tittle.
In seeking to achieve professional suc­cess,
there can be no better motto than—
"Men, Methods, and Determination."