A life of numbers in words

An autobiography of a chartered accountant that speaks as much about others as it does about the author

Published - August 21, 2012 03:13 am IST

BEYOND AUDITING — An Autobiography: G. Narayanaswamy; D. Rangaswamy Academy for Fiscal Research and S.V. Research Foundation, 218, T.T.K. Road, Chennai-600018. Rs. 300.

BEYOND AUDITING — An Autobiography: G. Narayanaswamy; D. Rangaswamy Academy for Fiscal Research and S.V. Research Foundation, 218, T.T.K. Road, Chennai-600018. Rs. 300.

Derived from three Greek words viz., “self”, “life”, and “write”, the autobiography is a literary format, which has been around ever since the time when history began to be documented. However, it was not classified as a genre until 1809, when Robert Southey coined that word, while describing the work of a Portuguese poet. Autobiography is a process of self-evaluation and introspection. It is a reflection of the past from the platform of the present.

Though the intent of the majority of autobiographers may be to maintain accuracy and authenticity, inadvertently however, sometimes they either simplify or amplify an event. It is to the credit of well-known auditor G Narayanaswamy [GN, as he calls himself] that he has not fallen into this trap in writing his autobiography.

The volume contains 32 chapters, running into 312 pages. The language employed, the simple and easy-to-read style of narration, the logical and chronological development of the story — all these seem to generate a drawing room setting in which GN is relaxing in an armchair and talking to the reader over a cup of coffee.

GN was born in 1928 at Kumbakonam, as the eldest son in an orthodox Brahmin family comprising three sons and three daughters. His father was a teacher in the local primary school, where he eventually retired as the headmaster. About his mother GN says: “I really cannot tell how my mother managed a family of nine [including his grandfather] on such a meagre income….and the family not only did survive, but all its sons got well-educated and well-placed, all its daughters got married”.

Poverty and success

GN is convinced that penury and poverty can never prevent a person from success, which comes out of perseverance and tenacity – the will to win and accomplish things. This has been his driving force and philosophy of life. He has put into practice the famous dictum: “What is difficult, we do today; what is impossible, we do tomorrow.”

After talking about the younger days leading to his graduation,

GN dwells at length on the baby steps of his career in accountancy. How he initially operated at Kumbakonam for two years; and later, shifted to Chennai in 1949, where he slowly and steadily progressed in the profession, confronting countless challenges en route, and has, now, emerged as one of the foremost chartered accountants besides being a prominent personality among the social and cultural elite in the city.

Chartered Accountancy is a demanding occupation that offers opportunities in diverse areas such as accounting, auditing, project evaluation, taxation, and business finance. The book provides enough evidence that GN has not only been a jack of all trades abovementioned, but also a master in Income Tax jurisprudence and application, which has remained his forte all along.

Unlike an average and run-of-the-mill autobiography, the unique feature of this book is that it speaks as much, if not more, about persons other than the author. Waxing eloquent in a series of chapters, GN writes about several people under the heads of clients, mentors, peers, friends, and government officials.

On Rajaji

In the chapter “What is leadership”, GN has made an incisive analysis of political leaders like Winston Churchill, Mahatma Gandhi, Jawaharlal Nehru, Sardar Vallabhai Patel, Kamaraj, and so on. A complete chapter captioned, “Interaction with Rajaji” narrates how he came under the spell of this great man, which association continued till Rajaji passed away.

Role of staff

Endowed with a democratic and egalitarian bent of mind, he has given equal space and attention to the role played by the plebian and the proletariat — his apprentices, clerical staff, and such others — in making and shaping his professional life. GN has the ability and genius to achieve extraordinary things in a seemingly ordinary way; and making ordinary people appear extraordinary, by highlighting their strengths and virtues.

Apart from the people factor in his life, GN has been an iconic institution-builder. A dozen organisations have had the benefit of his care, concern, and wisdom. The indefatigable energy and exemplary enthusiasm that he displayed in running those organisations are indeed phenomenal.

Some people are influenced by the circumstances surrounding them. Some people influence the circumstances around them. They create the circumstances necessary to accomplish their goals. That GN belongs to the latter category is evident from the manner in which the institutions associated with him have stood the test of time.

This book is not only an autobiography, but also has some historical value. The unbiased and faithful narration of the events and experiences lend this volume colour and character.

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