Bulletin HASKINS & SELLS 11
A N E W title in the classification of ac-countants
has recently been adopted.
It is the title of supervising accountant. It
recognizes a class which has existed in fact
for a long time but which heretofore has
not received official cognizance. Until recently
accountants have been classified as
in-charge, senior assistants, junior assistants.
The supervising accountant is described
briefly as one who is able to spread himself
over several engagements at the same
time. To do this requires peculiar ability
and a peculiar temperament.
One type of mind works successfully so
long as it pursues but one line of thought
or its possessor engages in but one endeavor.
It is a mind which becomes confused
when obliged to think of two things
at the same time. A person with such a
mind changes from one set of surround-ings
to another with difficulty. A person
with this type of mind is not fitted to become
a supervising accountant.
The supervising accountant must needs
be able to dismiss from his mind all
thoughts of one engagement and take up
in their place those of a new engagement.
He must be able to concentrate quickly, but
as quickly disengage the facts of a given
He needs poise and ability to meet
people. He must be a good judge of men;
able to size up a situation quickly; able to
lay out work and to so supervise the work
of the men under him that they will respond
willingly to his calls upon them in
his efforts to execute engagements with the
necessary speed and finish.
The supervising accountant must have a
sense of responsibility. He must have that
breadth of vision which will enable him to
The Supervising Accountant