Accountancy in Literature: Of Human Bondage

Mildred and Philip
in 1934 film version

Following my promise to produce non-specialist text on week-ends, I would like to introduce my finding about perception of accounting profession in the end of XIX century… at least in literature. I have read Of Human Bondage by Somereset Maugham recently. In this novel, young fellow Phillip and his relatives try to find his path in this world and consider accounting profession also. Here are some extracts from great novel:

The family lawyer of Philips’ aunt and uncle “suggested that Philip should become a chartered accountant”. He explained following in his letter to relatives:

  “… the growth of modern businesses and the increase of companies had led to the formation of many firms of accountants to examine the books and put into the financial affairs of their clients an order which old-fashioned methods had lacked. Some years before a Royal Charter had been obtained, and the profession was becoming every year more respectable, lucrative, and important.”

At those times, when the “gentlemen” and “man of profession” were not empty phrases in England, it was really important to find out if this profession fits gentleman. Maugham illustrates this:

  “The Vicar (Philip’s uncle – my note) of Blackstable wrote to ask Mr. Nixon (family lawyer – my note) whether it was a profession suited to a gentleman; and Mr. Nixon replied that, since the Charter, men were going into it who had been to public schools and a university...”

As seen having degrees both from public school and university meant that person is supposed to be a gentleman. Some words about how internship was arranged at those years:

  “The chartered accountants… …happened to have a vacancy for an articled pupil (trainees, interns – my note), and would take Philip for a fee of three hundred pounds. Half of this would be returned during the five years the articles(internship – my note) lasted in the form of salary…

… if Philip disliked the work and after a year wished to leave, Herbert Carter, for that was the accountant’s name, would return half the money paid for the articles.”

Philip performed badly as accounting trainee and Mr. Carter, the head of accounting firm, had to lecture him:

  “Mr. Goodworthy (senior accountant – my note) tells me you’re slack. You won’t do any good as a chartered accountant unless you look alive. It’s a fine profession, and we’re getting a very good class of men in it, but it’s a profession in which you have to... …in which you have to look alive.”

Somerset Maugham

Unfortunately, Philip did not like our remarkable profession, which was getting on its feet at those days. After having quite exciting live experience Philip became a doctor.    

I advise to read this novel by S. Maugham to everybody who loves a good piece of fiction literature. If you have seen mentioning of accountancy in books and any other interesting cultural contexts (movies, pictures, photos etc.) please share information in comments to my blog or feel free to email me.