2. Now finding this lad or lass is not an easy thing to do. You want to look and see who's coming out of the schools most known for accounting, obviously. You'll want to know which schools are reputed to produce fantastic accountants. It's partly a matter of luck, and partly a matter of diligent searching. If, like most business leaders, you've invested genuine diligence but at the end of the day no luck is forthcoming, never fear-your search will at least yield you several good accountants, and a good accounting department is the next best thing to a great one. But you just don't get great without great.

3. Another thing to remember when trying for that great accounting department is this: be alert to potential when it comes along. In other words, don't expect to find a polished, cut diamond right at first-but educate your eye so that it knows a diamond in the rough when it sees one. Again, such an education far exceeds the bounds of a short article such as this is, but we can go over a few basic pointers.

4. You'll want to know something of the personal life of your accountant(s). What do we mean by this? You don't want to pry, of course, as that would be sure to scare any diamonds sparklingly away. But it's very easy for John or Jane to look slick and with it in your office, and meanwhile their personal life is chaos. They're getting killed by school loans and bad debt etc. Again, you aren't looking for perfection, but your accountant(s) will surely carry some of their personal life into your office. And your accountant(s) are the employees you can least afford to be ragged round the edges. There's a difference between "rough" and "ragged."

5. Ignore, as much as possible and practical, personality. This is another subtle thing, but when it comes to hiring a great accounting department it's a key thing. Different (general) personalities go with different (general) gifts. You almost expect great (and even good) artists to behave a certain way, to come across a certain way. With an athlete you expect a vital, flowing personality because they vitally flow for a living. Accountants, on the other hand, do a different kind of work. Greatness in any field requires a certain patience for tediousness and routine and a certain precision and exactness. Sometimes, with accountants, these virtues, which are hard on the outside to see as virtues, show themselves right in the personality of the accountant his or herself. We do not mean to stereotype accountants here! Accountants, like everyone else, are diverse in nature and can surprise you when you least expect it. But don't expect a potential accountant to necessarily be as engaging, charming, conversant, and smooth as you would say a potential salesperson.

6. So, in looking for greatness in your accounting department, look for greatness in your accountant(s), and especially in those areas where you'd most expect an accountant to shine.