Point of view;

              NEW YORK
CHICAGO
PHILADELPHIA
DETROIT
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ST. LOUIS
BOSTON
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PITTSBURGH
LOS ANGELES
SAN FRANCISCO
BUFFALO
CINCINNATI
HASKINS & SELLS
CERTIFIED PUBLIC ACCOUNTANTS
BULLETIN
NEW ORLEANS
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DENVER
ATLANTA
DALLAS
KANSAS CITY
TULSA
WATERTOWN
LONDON
PARIS
HAVANA
SHANGHAI
VOL. III NEW YORK, AUGUST 15, 1920 No. 8
The Point of View
TWENTY miles off the coast of southern
California lies the island of Santa Cata-lina.
It is far-famed as a resort. No visit
to Los Angeles is complete without a trip
across the intervening waters of the Pacific
to its shores.
The island is visible from the mainland.
It looms larger and larger as one ap­proaches.
It looks bleaker, more sun-dried
and more barren as it becomes larger. At
last, the blur of what later develops into
the appearance of a tiny hamlet comes
into view. It is the town of Avalon. And
still one conjectures at its great attraction
and why the tourists flock there in such
numbers.
Once on shore the high hills back of
the town shut out the hugeness of the un­interesting
background. The town is alive
with activity of every description. Glass-bottom
boats take passengers to the ad­jacent
marine gardens. The beach is filled
with bathers whose variegated costumes
make a kaleidoscopic scene. The bay is
dotted with pleasure craft. One looks out
over a broad expanse of blue sea, the
waves of which break against the rocks
along the shore and on the beach into a
spray of foamy whiteness. It is a scene of
remarkable beauty heightened by the in­timacy
of the surroundings and the com­pactness
of the little town ensconced in the
side of the hills.
The change is all due to the point of
view. What from the outside looking in
was a scene which developed little if any
interest is, within a short time, by a change
in the point of view, transformed into a
scene which calls forth a series of exclama­tions
of admiration.
Nothing is more important than getting
the right point of view. It is particularly
true in the practice of accountancy. It
makes for success in any organization.
Every one in this organization focusing
and concentrating on engagements con­stantly
from the point of view of clients
would be bound to result in a class of
service unique in the practice of account­ancy.
The proper point of view does not mean
a selfish point of view. On the contrary,
the thing which counts is ability to see the
situation from the other angle. The in­dividual
should have his own point of
view, but his actions should be tempered
by the influences which his relations create.
The accountant should maintain the
proper point of view toward his work, his
associates and the organization; the prac­tice
offices toward the executive offices; the
executive offices toward the practice offices.
The crowning glory of all is that as an
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