Supervising accountant;

              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
situation.
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