Professor Elam

Monday Sept 10 2012

One student makes a good point about my post concerning the art of accounting. I would disagree on one point. Proper practice means every day, just like Michael Phelps trained for the Olympics. If you do that, staying up all night is not only not necessary, it is counter productive. But you must practice every day. 

I think this shows how important it is to keep practicing and experience is the key to making something easy and never forgetting how to do it.  For example, riding a bike is something you never forget how to do.  Once you get on that bike it comes so easy to do.  Accounting needs to be that way.  Experience and practicing as many problems as possible will be the key to becoming a successful accountant.  You may have to stay up all night just practicing over and over until you need no reference to refer to for help.  It becomes natural to you such as riding a bike.  The “art of accounting” should be just that, an art.  A painter is an artist and it comes so easy to him, now to be an accountant it needs to be just as easy for you.  The difference with the professional accountant and amateur is purely practice and time. The more time you put into practicing, the more successful you will be!

Another student leads off with a great quote from Arthur Rubenstein. I do think there is another dynamic between the pro and the amateur, and that is  talent. Practice can make you an accountant but only talent can make you Jerry Lee Lewis. 

Arthur Rubinstein is credited with one of today's most famous quotes. A man once asked him in the streets of New York City, "Pardon me sir, how do I get to Carnegie Hall?" Mr.. Rubinstein replied," Practice, practice, practice!" There is no doubt that some people have a God given talent more music, sports, math or art. But it doesn't mean that the average person cannot master it. As Mr.. Rubinstein plainly put it,"practice!" The brain is a muscle. And like any muscle it can learn repetitive movements to where it becomes a second nature. We are not born walking. It may take a few months and even then when we get to our feet we may stumble a few times. Even as grown adults we have our spills.

As goes for anything in life, practice makes perfect. The more you practice the better. Playing a musical instrument takes practice and training. You must have the proper instruction. As Professor Elam stated, "I took piano lessons as a kid and tried it again in college. I got to where I could play the notes in a recognizable fashion, but I was never a musician.  Jerry Lee Lewis plays the piano, he is a musician." I played the trombone for several years. And what separates the true musicians from the rest of us is practice. But not just practicing the musical instrument or reading music, but practicing to listen. Training your ear is important to a musician. As it is important for an accountant to recognize transactions. Jerry Lee Lewis could tickle the ivories all he wants but if he saw an accounting problem, he wouldn't have had the first clue of what to do.

In the end the only difference between a pro and an amateur is practice.

I am highlighting the important part of this student observation. I cannot know what you do not know unless you tell me. 

 I think the main element of a successful college process is attendance. My dad once told me that the easiest way to pass a college course is to show up. I see people who come to maybe one class a week and then don’t know why they don’t understand the material. Being in class and asking questions is the best way to learn about something you don’t know. Reading about something and doing it a few times on your own can help, but nothing can compare to having an expert in the field show you how to do it in person and answer any questions. I like the hybrid classes that A&M offers because while it entrusts that you are mature enough to do the work on your own, it also realizes that there is no substitute for face to face contact with your professor. Other elements of a successful college process are interest in the field you are studying and the desire to learn everything about said field. It doesn’t matter how smart you are, if you don’t enjoy what you are doing, learning about it will seem like one of the hardest things in the world. I also believe that the professor has a part in this process. They have to be available to their students, physically and mentally. Having a professor that you’re not comfortable approaching can really set back the learning process and will having a professor that doesn’t seem to like what they are doing. I’ve found that my favorite classes I’ve taken have not always been in subjects that related to my field, but had professors that made the subject fun and interesting.