These standardized United States;

              ATLANTA PITTSBURGH
BALTIMORE
BIRMINGHAM
BOSTON HASKINS & S E L LS PORTLAND
PROVIDENCE
SAINT LOUIS
BROOKLYN SALT L A K E CITY
BUFFALO
C H A R L O T T E CERTIFIED PUBLIC ACCOUNTANTS SAN DIEGO
SAN FRANCISCO
CHICAGO S E A T T LE
CINCINNATI TULSA
C L E V E L A ND WATERTOWN
DALLAS BULLETIN DENVER
DETROIT
JACKSONVILLE
KANSAS CITY BERLIN
LONDON
MANILA
PARIS
LOS ANGELES SHANGHAI
MINNEAPOLIS NEWARK E X E C U T I V E O F F I C ES
NEW ORLEANS 30 BROAD S T R E E T . NEW Y O RK HAVANA
NEW YORK MEXICO CITY
PHILADELPHIA MONTREAL
VOL. X NEW Y O R K , M A R C H , 1927 No. 3
part which standards have played
in the development of this country
becomes increasingly apparent as one has
occasion to travel about.
For many years products of American
manufacture have been noted for their
standardized features. Watches, automo­biles,
and what-not made in America have
led the world in their widespread distribu­tion
because of the fact that any com­ponent
may be replaced without the
necessity of discarding the whole when
one part becomes impaired.
The application of the principle of stand­ardization
is seen now throughout the
country in various forms. One boards a
night train and enters a sleeper. Whether
the city is San Francisco, Chicago, or New
York matters not. The equipment, char­acter
of service, comforts and conveniences
are the same.
In the morning, the dining-car furnishes
the traveler his favorite breakfast. At
destination, a porter takes his grips. A
taxicab conveys him to his hotel.
But the standardized hotel is not con­fined
to the large cities. In Raleigh, North
Carolina; Middletown, Ohio; Flint, Mich­igan,
or any other typical American city,
the characteristic elements of hotel service
are present, even though the service may
vary in the rendering.
Picking up a morning newspaper in
"America's Most Interesting City," one
reads advertisements of investment houses,
department stores, automobile sales con­cerns,
and steamship companies. The
copy, display, and appeal are typical.
Mentally shutting out the surroundings,
it is difficult to tell whether one is in New
Orleans, or Seattle, or Boston.
Modern office buildings and elevator
service, banking rooms, spacious and well
appointed, facilitate one's orientation with
never a thought as to whereabouts.
Theatres, moving picture houses and fea­ture
pictures are the same everywhere.
All these things are stimulated by a de­sire
to be progressive. They are fostered
by highly developed means of communica­tion.
They typify the spirit of standardi­zation
in the United States of America.
By way of contrast, consider the pro­fession
of accountancy. Nothing in this
country has had less planning, less culti­vation,
less organized guidance. The pro­fession
today represents little more than
a mass of individuals struggling with in­dividual
problems, trying to work them
out in the light of varying degrees of edu­cation,
experience, natural ability, and
brute strength. There have been instances,
of course, where organized attempts have
been made to take advantage of research,
These Standardized United States
THE