We know that cities, states, dynasties, military units have coats of arms. Do you know that some professions also have heraldic symbols? Not all of them, of course, are clear and unambiguous at first sight. For example, what does the Bernoulli curve on the coat of arms of accountants mean ? Let's figure it out!
Accounting coat of arms
The author of this heraldic symbol was the Frenchman J.-B. Dumarche. The scientist was one of the famous representatives of accounting science. He presented his creation to the public in 1944. Then, the World Academy of Accountants sign was recognized as a symbol of all the representatives of this meticulous accounting profession.
The emblem itself consists of three objects - the Bernoulli curve, the sun and weights. These items, as you see in the photo, are covered by the motto SCIENCE-CONSCIENCE-INDEPENDANCE (French). This means "Science - Conscience - Independence."
Curiously, the words SCIENCE-CONSCIENCE-INDEPENDANCE are translated the same way from both French and English. But some interpret the motto differently. Note that CONSCIENCE from French to Russian can also be translated as “good faith”, “consciousness”, “trust”.
The meaning of symbolism
Let's move on to the objects on the coat of arms and, in particular, to the Bernoulli curve:
- The sun is accounting. Like our luminary, it illuminates economic activity. Coverage of all areas of the organization.
- Scales in this case indicate balance.
- Bernoulli curve - once arising, accounting will always exist.
The author himself, Jean-Baptiste Dumarchet, interpreted these symbols somewhat differently:
- The sun - openness, transparency of the financial and economic activities of the subject.
- Scales - the balance of finances with a properly functioning accounting system.
- Bernoulli Curve - the inviolability and eternity of accounting.
But the accountants themselves came up with a slightly different, ironic interpretation of the symbols of the coat of arms, and its motto. Want to look at it from the inside out? Read on!
What does the Bernoulli curve mean?
The most mysterious symbol of the entire coat of arms. Bernoulli's logarithmic curve in the memory of many is a sign of infinity, an inverted figure of eight. If we recall the mathematics, we will conclude that this symbol is also similar to the Archimedean spiral. So why is the Bernoulli curve? Accountants joke that they did not completely depict the graph on the emblem, because it very much resembles handcuffs.
According to an alternative opinion, the Bernoulli curve is a symbol of entanglement, crocheting, conscious complexity. It is incomprehensible to the viewer, as well as to the uninitiated person, all accounting science. Accountants with a sense of humor emphasize the word "curve". And not a straight line, which would mean uncompromisingness, straightforwardness, the right way.
Let's do a little research on this mysterious symbol. Dumarche attributed his authorship to the mathematician Jacob Bernoulli. If we study his works, we will notice among them only one curve. It is called Lemniscata Bernoulli and graphically represents the well-known symbol of infinity.
Some researchers also find the brother of the scientist - Johann Bernoulli. In his writings, a curve is also mentioned. However, it is called the graph (curve) of Brachistochron and visually does not look like the sign of the accounting coat of arms. More it resembles a deep saucer in profile.
So what is a Bernoulli curve? Most likely, this is one of the special cases of the logarithmic spiral, called the Fibonacci spiral. For accounting, the name of this scientist is also important, because it was he who contributed to the spread of Arabic numbers and the decimal number system, without which it is difficult to imagine modern accounting.
And where does Jacob Bernoulli then? He studied the Fibonacci spiral. Moreover, it is known that the scientist called her Spira mirabilis. From Latin - "an amazing spiral." Perhaps this was enough for Dumarche to name the graph in his creation of the Bernoulli curve.
What does the sun mean?
Witty accountants have long considered the sun on their emblem a symbol of the "lantern". So on a professional slang they call both blunders in calculations, and shell organizations. Hence the "hang the lantern" - to rig the results in the report in the hope that the error will be imperceptible. And the sun is a star that obscures the eyes of the inspector so that they do not see the miscalculations of the accountant.
Also, some believe that the emblem does not depict the star closest to us, but a dazzlingly sparkling gold coin. After all, sunlight is visually white, and not yellow, as on the emblem.
What does the scale mean?
But the scales are not perceived as a symbol of balance, but as an attribute of the justice goddess Themis, portrayed blindfolded. What does that mean? If you make a mistake in the work, the fate of the accountant may well be on these scales!
Some representatives of the profession joke that while Themis is blindfolded, the accounting department can sleep peacefully.
What does background color mean?
The original shade of the background is green. In the modern version, you can also find blue colors. Green is associated with currency (hence, in the recent past, dollars were called "greens"). In addition, it is this color that has a cloth on the card game table. And gambling is always associated with money, cash.
Green - banknotes - finance - accounting. A very clear logical chain is taking shape.
What is the shape of the coat of arms?
Today, a round shape of a heraldic accounting symbol is often found. However, let us draw your attention to the fact that it was originally oval. The shape resembled a "0". Namely, this figure is a symbol of sustainability.
There are jokes among workers about this too - just push the zero in the coat of arms, that’s the loss of balance, the exposure of instability.
Alternative interpretation of the motto
Accountants today criticize their slogan:
- Instead of "science," the fit of the results is noted.
- Instead of "independence" - activities in the interests of governing bodies.
- Instead of "conscience," a skillful disguise of ignoble activity is observed.
Bernoulli curve in the coat of arms of an accountant - one of the most mysterious characters. Indeed, in fact, this logarithmic graph looks very different. The representatives of the counting profession themselves, both regarding the curve and other symbols of their coat of arms, came up with their own original interpretations. You should not take professional humor seriously and consider that an accountant is an employee who covers fraudulent fraud, easily veils his own mistakes. The ironic interpretation of the coat of arms is just a wonderful ability to laugh at oneself.