COMMERCIAL ACCOUNTANTS AND MILITARY SERVICE

Dominion, Volume 10, Issue 3158, 9 August 1917, Page 6

COMMERCIAL ACCOUNTANTS AND MILITARY SERVICE

Sir,—l desire to draw your attention to one class of Second Division Reservists whose claims for exemption, not on personal grounds, but purely in the interests of the community, and particularly the business community, do not appear to have been brought to any extent under the notice of the powers that be. I refer to the commercial accountants m some of the institutions trading throughout the Dominion and handling farmers produce and farmers' requisites. I here are really two classes of accountants, the "commercial" accountant, with a special knowledge of the requirements of the class of business alwve referred to, and who are used to the control ami management of offices, as contrasted with the "professional" accountant wlio is in private practice as an auditor and secretary. I think it will he found that the majority of the men who are in the position of" commercial accountants are practically indispensable for the working of their offices. A knowledge, only acquired by years of training, is- necessary to properly supervise all the work connected with shipping of produce to the London markets, the handling ,pf the finance details, the payments made to farmers for account sales to stock aim wool and for the payment and oversight of interest, rent, rates, etc., on behalf of the farming community. Ihe average farmer is thoroughly qualified to manage his own farm, but J'.thont making any reflection upon 1 is ability in any way, he is not, with few .Mentions able to do very much more without the co-operation of the commercial" accountant attached to the largo companies, who attend to his business. It cannot be said that there are men available, and able to fill Hie positions of these commercial accountants because, as I have mentioned, it requires, firstly, n special knowledge, ami no matter what labour may bo made available by our Efficiency Board.?, such labour cannot replace these men. Secondly, where in ordinary times there are always understudies in the large otfices capable of undertake the work of the accountant, these understate are now nearly nil. at the war, and, third.y, the managers of the minority ot such concerns, although they have nearly all started lit the bottom rung ot the ladder, and worked up to their present positions, have not the time to do more than "man,W their business without being able to look nfter the staff and the complicated details of their organisations. Trie commercial accountant is the Pivot.of the concerns I have mentioned in all reia--1 ion's between the farmer and the producer on the one hand and Mie ultimate destination of the produce on the other hand. It apepai-s to mo that our commercial system would be practically dislocated and disorganised if nil these :nen are indiscriminately called up. T may say I am a Spcoihl Reservist (Class T)), and am, so far as I know, perfectly fit for active service, and I am quite willing to do my duty when the time comes, but I cannot but think that this matter has been to some degree, lost sight of owing, firstly, to the fact that the majority ot the men who are in control of the affairs of the New Zealand Society of Accountants and the Institute of Accountants are not only more professional than commercial in /their ideas, but are men well pnst military uge, and this aspect of the case has not struck them, and, secondly, tfiat the men generally who are in control, an dact as advisers to our Minister of Defence, have not been in positions where this class of commercial aPtountant would conio under their eye.

By all means let us do our duty to Immunity, but let ns not lose sight of the fact that the proper control and organisation of every class of activity in this war, whether it is to arm, equip, feed, or fight is absolutely essential. The class of men t refer to can render very valuable services apart from the fighting, and to call them up without reference- to their usefulness in oilier directions strikes me as tad business. Although I have particularly mentioned the case of a

commercial accountant connected with' agricultural and fanning businesses, thesame argument, applies with equal force to men in similar positions in bouio of the large merchants' offices. In fact, most of Uio Ing concerns are both importers and exporters, and their organisation serves a double purpose in helping consumer as well as producer. As the annual meeting of the Society of Accountants is due to be held some time this month, I would suggest that this matter be taken up by them and. fully discussed. They should be able fco help the Government by timely advico and suggestion, and thus anticipate as far as possible the disorganisation that) will shortly arise if this class c.f reservist is called up withont any regard to Us greater usefulness in other directions than in the firing-line.—l am, etc., • COMMERCIAL ACCOUNTANT.. August 6, 1917.