Once upon a time there lived an accountant, who went every day to his cubicle inside the big corporation and posted debits and credits in the general ledger. He understood very well the kinds of journal entries required for the various accounts, and as he was a careful worker and had plenty of departments to support. For a long time he was quite happy and contented, and asked for nothing better than what he had.
Now in the employee lunch room dwelt a spirit which now and then appeared to the employees and middle management, and helped them in many ways to become rich and prosperous. The accountant, however, had never seen this spirit, and only shook his head, and absolved never to believe it when anyone spoke of it. But a time was coming when he learned to change his opinion!
One day the accountant carried the financial statements to the office of the Chief Financial Officer, and saw there all sorts of beautiful things, of which he had never even dreamed. Suddenly his daily work seemed to grow harder and heavier, and he conspired to himself: "Oh, if only I were a CFO, and could put my feet up on a solid walnut desk while I asked my secretary to order my lunch, how happy I should be!"
And a voice answered him: "Your wish is heard; a CFO you shall be!"
At the sound of the voice the accountant looked around, but could see nobody. He thought it was all his fancy, and picked up his calculator and went back to his office, for he was full of apathy and did not feel inclined to do any more work that day. But when he reached the little cublicle where he worked, he stood still with amazement, for instead of his cubicle was a stately office filled with splendid furniture, and most splendid of all was the desk, in every respect like the one he had envied. He was nearly beside himself with joy, and in his new position the old one was soon forgotten.
It was now the beginning of the budget season, and each day the company President outlined his strategy for the coming year with little constraint. One morning the demands were so great that the accountant could scarcely bounce back, and he determined he would stay in his office till the evening. He was rather dull, for he had never learned how to amuse himself, and was peeping through the closed blinds to see what was going on in the street, when a Rolls Royce passed by. In the car sat the Chief Executive Officer, happily abiding by antitrust legislation that protected him from his larger competitors' aggressive sales and marketing campaigns.
"Oh, if I were only a CEO!" said the accountant to himself, as the car vanished around the corner. "Oh, if I were only a CEO, and could go in such a limosine and have antitrust laws to protect me, how happy I should be!" And a CEO he was. Everything his heart could desire was his. But yet it was not enough. He looked around still for something to wish for, and when he saw that in spite of the innovative products his company developed, his larger competitors used predatory pricing to steal customers away, and that in spite of antitrust laws each day his client base shrank and shrank. He deplored in his anger: "These competitors are mightier than I; oh, if I only had a monopoly!"
And the lunchroom spirit answered: "Your wish is heard; a monopoly you shall have."
And a monopoly he had, and felt himself proud in his power. He quickly devastated all his competitors on earth; he put many companies out of business, established firms as well as startups. But in a short time he began to grow tired of his might, for there seemed nothing left for him to do. Discontent once more transcended his soul, and when a government regulatory body launched an investigation of his firm, and brought his monopolistic practices into question, he cried in his anger: "Does the government hold captive my business strategies, and is it mightier than I? Oh, that I were the Prime Minister, and mightier than any!"
And the lunchroom spirit answered: "Your wish is heard; the Prime Minsiter you shall be!"
And the Prime Minister he was, and lay between the monopolists and the consumer. He regulated the monopolist's businesses and set pricing, and to his joy the economy grew again and new markets blossomed. But that was not enough for him, and for days and weeks he poured forth needless legislation till the beauracracy overflowed their government offices, and the consumers stood deep in taxes. Many companies were destroyed by the excesses of government intervention, only the clever entrepreneurs remained unmoved. The Prime Minister was amazed at the sight, and cried in wonder: "Is the clever entrepreneur, then, mightier than I? Oh, if I were only a clever entrepreneur!"
And the lunchroom spirit answered; "Your wish is heard; a clever entrepreneur you shall be!"
And a clever entrepreneur he was, and gloried in his power. Proudly he stood, and neither the money of the monoplists nor the laws of the government could move him. "This is better than all!" he said to himself. But one day he heard a strange noise in his trendy offices, and when he looked into the finance department to see what it could be, he saw an accountant performing an audit on his books. Even while he looked, a trembling feeling ran all through him, and his off-balance sheet arrangements were deemed inadmissable under GAAP and caused him to restate earnings. Then he cried in his wrath: "Is a mere accountant mightier than an entrepreneur? Oh, if I were only an accountant!"
And the lunchroom spirit answered: "Your wish is heard. An accountant once more you shall be!"
And an accountant he was, and in the sweat of his brow he toiled again at his trade of debits and credits. His desk was pre-fab and his lunch packed, but he had learned to be satisfied with it, and did not long to be something or somebody else. And as he never asked for things he did not have, or desired to be greater and mightier than other people, he was happy at last, and never again heard the voice of the lunchroom spirit.