Putting yourself in his place;

              HASKINS & SELLS
NEW YORK
CHICAGO
PHILADELPHIA
DETROIT
CLEVELAND
BOSTON
ST. LOUIS
BALTIMORE
PITTSBURGH
SAN FRANCISCO
LOS ANGELES
CERTIFIED PUBLIC ACCOUNTANTS
BULLETIN
CINCINNATI
NEW ORLEANS
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KANSAS CITY
DENVER
ATLANTA
DALLAS
TULSA
WATERTOWN
LONDON
HAVANA
SHANGHAI
VOL. III NEW Y O R K , J U N E , 1920 No. 6
Putting Yourself In His Place
W H E N Charles Reade wrote his book
entitled "Put Yourself in his Place"
accountancy as a profession had scarcely
been conceived. Much less is it probable
that the author realized he was striking
the key-note of successful practice in such
field.
Methods there are for carrying out
engagements. Technique has been evolved
by various practitioners. Professional
ethics have played an important part in
the upbuilding process. But consideration
of the wishes and needs of the client are
paramount in the achievement of satis­factory
service.
It is probably not an extravagant state­ment
to say that every client has in his
mind, either definitely or indefinitely
formed, a purpose in retaining the services
of a public accountant. Some make clear
the purpose immediately; others perhaps
with intent, or through thoughtlessness, or
because they do not regard it as necessary,
fail to do so.
It is not sufficient that the public account­ant
know accounting. He is presumed to
have that knowledge. He must know men;
how they feel, how they act, what they do
under certain conditions and circumstances,
what is the effect upon them of certain rela­tions,
what are their responsibilities, desires,
and ambitions.
The attitude of mind of the sole pro­prietor
who seeks a general review of his
accounts to satisfy himself as to their
accuracy is different from that of the head
of a business who is depending upon a
certified statement as a basis for applica­tion
to a bank for a loan with which to
expand the business.
The precision required of an executor
in accounting to the surrogate leaves no
doubt in the mind of the former as to
whether or not it is sufficient to "test" the
income of the estate. He retains a public
accountant to give his accounts the most
thorough and searching checking in order
that he may have no difficulty subsequently
when he files his accounting. Yet to indulge
generally in a complete checking of the
sales slips in a department store would
probably be received with anything but
approbation.
The accountant should put himself in
the place of the client. He should try to
see the problem through the eyes of the
client; to think the thoughts which the
client thinks. He should try to decide
what a reasonable man would, under the
circumstances, desire or need. A little
imagination appropriately and intelligently
used frequently is of great assistance. The
success of the public accountant depends
in a large measure on his ability to grasp
and fulfil the significance of this require­ment.
61