Selling the picture;

              ATLANTA HASKINS & SELLS NEW YORK
PHILADELPHIA
BALTIMORE CERTIFIED PUBLIC ACCOUNTANTS PITTSBURGH
BOSTON PORTLAND
BUFFALO SAINT LOUIS
CHICAGO SALT LAKE CITY
CINCINNATI BULLETIN SAN FRANCISCO
CLEVELAND SEATTLE
DALLAS TULSA
DENVER WATERTOWN
DETROIT KANSAS CITY HAVANA
LOS ANGELES LONDON
MINNEAPOLIS PARIS
NEWARK E X E C U T I V E OFFICES SHANGHAI
NEW ORLEANS HASKINS & SELLS BUILDING
37 WEST 39TH ST., NEW YORK
VOL. VI NEW YORK, MAY, 1923 No. 5
Selling the Picture
ONCE upon a time an artist attempted
a picture which would typify his skill
and win him abundant financial reward.
When the subject had been determined,
the work was executed with attention to
detail which, from an artistic point of view,
made the painting well-nigh perfect. But
difficulty came when he tried to sell the
masterpiece. The subject was a barn door.
And no one was interested in a barn door,
no matter how beautifully it had been
portrayed.
The analogy in accountancy is doubtless
present more often than we have any idea.
How frequently are we slaves to form at the
expense of substance? Is it not true that
we are at times so absorbed in technical
procedure that we forget the purpose of
our product? What profiteth the accoun­tant
if he turn out a piece of work perfect
in technical form and detail while the re­sult
is one in which the client is not in­terested,
or one for which he has no use?
While a certain amount of consistency
and uniformity is essential, and theory
there must be, the task to which the ac­countant
must address his efforts is finding
out what will be most appropriate and
useful under the circumstances and most
likely to meet the interest, wishes, and
needs of his client.
There is possibly no field in which more
study must be given to each individual
case than accountancy. Matters of simi­larity
which recur frequently, in time afford
a basis for the formulation of rules guiding
procedure. And such rules have their
place and use. But the seasoned practi­tioner
will not hesitate to cut away rules,
theory, and tradition, and go to the heart
of the matter when common sense shows
clearly what should be done to meet the
needs of the situation in hand.
Common sense is apt to proceed from
intelligent consideration of what the ac­countant
has been engaged to do, what use
is to be made of his work, and what is
necessary in order to give satisfaction to
the client. A fine report without any point
might better be left unrendered. Any
piece of work, no matter how well done,
which does not serve the client's legitimate
purpose is like the painting of the barn door.
Is it reasonable to expect that this sort
of thing will make for goodwill, lead on to
additional engagements, or result in recom­mendation
to others who may be in need
of the services of accountants?