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Call of Duty

Semper Fi(永远忠诚)——美国海军陆战队





2012-03-01 17:13:31|  分类: 诠释成功:普华( |  标签: |举报 |字号 订阅

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Getting Grounded

By the end of April 1901, less than two weeks after his arrival, Dickinson had decided that the firm would remain in New York, "which must always be the most important office," but that Wilmot should be posted to Chicago to develop the practice there and to train assistants "who may, as junior partners, gradually take charge of the Western business." To create depth in the organization, he proposed to make George O. May and Charles J. Marr junior partners. May initially served in the New York office. Marr, who had been with the Chicigo office since 1895, was Jamaican-born but had spent his entire professional life in the United States, starting as an accountant for the Chicago, Milwaukee & St. Paul Railroad. He had rapidly become known for his attention to detail and for the long, exhausting hours he devoted to client matters. Both May and Mirr became partners on January 1, 1902.


Dickinson had quickly grasped one of the realities of American business life, the fact that many prospective clients were concerned only with fee considerations. In these circumstances, the only way to compete successfully was by creating branch offices "within a night's journey either of New York or Chicago" where clients were located. By keeping a manager and small staff at these offices, "we should be able to carry out local work without any travelling or hotel expenses and at the same time, the staff at that offices would be equally available with that at our head offices for work at distant points."

Dickinson's first step toward geographical expansion was to open the St. Louis oflice in November 1901. At that time, St. Louis was booming. It was the fourth most populous American city, fourth in the gross value of manufactured products, and fifth in the amount of capital invested in manufacturing. In addition, all eyes were trained on St. Louis as it prepared for a World's Fair in 1903 to celebrate the centennial of the Louisiana Purchase. Opening a St. Louis office had been considered at east as carly as 1899, but it had been delayed because Caesar was unwilling to take a risk of loss against future profit. Once Caesar decided to resign, he saw even less reason to commit resources to a course that might affect his final financial settlement with the London partners. Dickinson, on the other hand, was under no such constraint, and he saw not only an opportunity, but an urgent business necessity. Although he had wanted to consult with London before taking action, it was clear that unless an office were created quickly, many clients would be attracted to another newly formed local audit company.
The St. Louis office was founded under the more familiar name of Jones, Caesar & Co. and was successful from the start, client engagements covered a wide variety of services, ranging from the firm's first bank examination to an investigation for 16 Midwest candy companies that were being consolidated. Within a matter of months, manager Edward Stanley reported that "the firm is now very strong in St. Louis, stronger than any other accounting concern." By 1904, its activities in the St. Louis area had attracted such wide attention that a local newspaper wrote: "first-class public accountancy has had only about three years' existence in St. Louis., Jones. Caesar & Co. were the first to introduce it. They came here with the prestige of known Eastern connections." The firm had also been at least partially responsible for a new understanding of what accounting could do. "The old idea of accouncancy," the newspaper noted, "was a man who investigated books when fraud was suspected. Its uses have become much more varied and include periodical audits, investigation of accounts on behalf of intending purchasers, and the institution of new methods of accounting."
圣路易斯分所以名气更响亮的Jones, Caesar & Co.的名义成立,它从一开始就取得了成功。签订的客户业务约定书所涵盖的业务包罗万象,从事务所的第一个银行账目检查,到为中西部16家准备合并的糖果生产公司进行财务调查。成立月余,分所经理Edward Stanley就汇报称“事务所现在在圣路易斯处于强势地位,比当地其他的会计机构更强势”。到1904年,分所成为了圣路易斯地区瞩目的焦点,当地一家报纸专门报道称:“一流的公共会计服务来到圣路易斯不过三年光景,而首个将它引入到我们这里的机构正是Jones. Caesar & Co.他们是带着东面那边的盛誉而来的。”事务所还对人们重新理解会计服务的内涵起到了一定的影响。“以前对于公共会计的理解,”报纸写道,“不过是一个人在账目中查错防弊的而已。但现在它的用处已经扩展了许多,包括定期审计、代表有潜在并购意向的合作各方调查账目(此即并购重组前的尽职调查。——译者),以及实践新的会计处理方法。”

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