Chalk Up a Real Record

Ella Morton is a record holder.  No, you won’t find her in any sports halls of fame; you won’t find her record among the highest mountain climbers; and you won’t find her record in the entertainment annals.  Ella’s record is one of those unusual extraordinary feats accomplished by ordinary people…like you and me.

The Recordsetter Book of World Records (Corey Henderson and Dan Rollman) describes over 300 unusual records set by people like Ella, people who you probably won’t see on TV.  Among these unusual records you will read that on May 25, 2010 Ella Morton became the world record holder for having the most pieces of chalk thrown at a person in a taco suit singing “Space Oddity.”  The record was set at a World Record Appreciation Society event held in New York City. 

Recently a giant in the accounting profession and the most influential person in my professional development died.  Dr. Axel Swing (Doc), accounting instructor for 45 years at Lipscomb University and Chair of the business department for most of that time, set a few records himself though none to my knowledge were ever recorded.  Ella Morton’s record of 144 pieces of chalk would’ve been easily surpassed by Doc Swang’s chalk missiles hurled at me and countless other aspiring CPAs who would be the intended targets after displaying lack of preparation for one of his classes.  

Doc Swang’s eraser hurls were a thing of beauty--another unwritten record which if reaching its target would remind the unprepared offender that the Doc was serious about our learning debits, credits but moreover responsibility and accountability.  One much-used eraser saturated with chalk dust came my way (a near miss) when I could not recite the definition of accounting.  Almost 30 years later at Docs retirement celebration I easily recalled and recited the definition:  “accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money transactions and events which are, in part at least, of a financial character and interpreting the results thereof.” 

But as impressive as Doc Swang’s classes and as significant as his leadership roles in the Tennessee Society of CPAs, the AICPA, and the Southern States Conference of CPAs, his legacy and his most profound and lasting lesson to his students transcended the technical aspects of accounting.  “We will give you the technical skills, but you should always exhibit strong work ethic and Christian character, and treat others with dignity and respect,” Doc would tell his students.  He went on to encourage students to “provide a service, be industrious, be faithful to your employer…”

In short, Doc first was a man of integrity from which flowed amazing ability to influence thousands of students, colleagues and all exposed to this great man.

It now seems to me that dodging erasers and chalk hurled my way for being unprepared, indolent, or inattentive is an apt metaphor for the cold harsh reality that life-- whether in accounting, healthcare, education, or whatever career pursuit—throws at us.  And I am confident that a foundation of ethics, integrity and trustworthiness—the Doc Swang way—best fortifies us to appropriately handle the challenges, opportunities and, yes, even the temptations coming our way.  

Dr. Axel W. Swang (1921-2013)—Maker of an unbreakable record—a life of faith and integrity!

Ad astra

Per aspera

David A. Costello, CPA, Chairman---Center for the Public Trust