Thoroughness;

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VOL. III NEW YORK, NOVEMBER 15, 1920 No. 11
Thoroughness
A M E R I C A N S frequently have been
charged with superficiality. In con­trasting
the English school system with
our own it is said that we crowd too many
subjects into the curriculum without in­sisting
upon drill in the fundamentals; that
scholars study many things but learn
nothing well.
The charge probably is not without
foundation. English scholars as a rule
probably know more about the geography
of the United States than do American
scholars.
The reason is found in the thoroughness
with which the English carry out the
process of instruction. English children
do not pick and choose from a long list of
electives. They are made to learn what
their mentors decide is desirable for them
to learn. Furthermore, they learn it
thoroughly.
There is a marked contrast also in the
preparation and work as between English
and American accountants. The English­man
perhaps misses some of the brilliancy
at times but he is thoroughgoing in his
work. Now and then those who are of
him, and consequently know him, say he
is too much given to detail.
The admirers of the American laud him
because of his ability to omit so much
detail and confine himself to the matters
of most importance. Instead of spending
days and weeks in checking minute details
he gives his attention to the high spots.
The result of this procedure has been to
establish a technique which, while admir­able
in its practicability, is fraught with
some danger. It tends to promote lack of
appreciation and regard for thoroughness.
It too often results in carelessness.
Thoroughness is not to be considered a
relative term. To be fairly thorough is not
sufficient. Half-way measures begin to
border on carelessness. Carelessness in an
accountant is inexcusable.
The point at issue in this discussion
should not be confused. A decision,
arrived at after careful consideration, as to
what is important, is highly desirable. Once
the course is decided the work should be
done thoroughly and well.
The junior assistant who leaves his
papers without proper headings and de­scriptions,
the senior assistant who leaves
figures without seeing that they are
properly tied up, the in-charge accountant
who leaves the preparation of a report to
assistants without reviewing it before it is
turned in, are all lacking in thoroughness.
Their progress as accountants is sure to
be retarded until they realize the impor­tance
of being thorough in everything
which they undertake.
101