I frequently get the comment that it is really unusual to find someone who has the skills of both an accountant and an artist. The two are pretty distinct from one another. Once you look beneath the surface, though, you'd find that there are actually quite a few similarities between accounting and art. They both require adherence to certain principles. There is some rigidity in staying within certain guidelines. They also require rigor. You can't get familiar with all the accounting principles without staying current with what is happening in the field. Nor can you retain your artistic sensibilities without working at it regularly.
That said there are some distinct differences. Visual arts—which is my area of specialty—is, needless to say, visual. There is a lot of attention on color, shape, texture, balance and other elements that make an attractive image. Accounting doesn't concern itself much with the visual aspects of a presentation. The focus is on whether or not the numbers balance and can both support and be supported by the business facts.
I like to tell people I'm a creative accountant. Even when I was working in the field, I much preferred creating spreadsheet and database models. I enjoyed figuring out creative solutions to getting a model to work. Of course, I didn't have the freedom to be creative with accounting principles. You only have to look to businesses like Enron to see where that leads.
Once I left accounting and the analytical skills that required, I thought I would put those things away for good. After all, my heart was drawn to the arts. When I find myself doing an illustration or graphic design or photography I get into the zone. That state of flow where your mind clears and time stands still. It's a blissful feeling.
The sorrows and struggles of corporate life fade away. During my time in the corporate world, I spent very little time pursuing my artistic interests. To be honest, I didn't really know how strong my artistic drive was. I had to get away from the day-to-day in order to experience what it was like to be immersed in work that nourished me the way that art does.
On the other hand, after I had been out of the corporate world for about a year, I found myself missing the structure of accounting. It can be challenging to create all the time. I know when I open up my writing document to write something new or when I pull out my drawing pad I very often have some anxiety about whether or not I will be able to pull it off filling up the blank space.
In accounting and mathematics there is a certain way to do things. There are established procedures that have been developed over time that are generally accepted. In fact, in accounting there are the generally accepted accounting principles. The nice thing is that there is a way to do it.
In art there are certain principles to follow in order to get an attractive image but a lot of the practice is left to the artist to create. That is why you get Picasso and Monet and Da Vinci, etc. In accounting the formats are very similar. A balance sheet at one company will look a lot like at a company across the company and in a different industry. There will be differences in content but the structure is going to be very similar.
I eventually got tired and bored with the same old routine. After being away from it for a while, though, I realized there was something comforting about being confident I could find the right answer.
In art there is a lot of subjectivity. You can be really skilled in art but if the market doesn't appreciate it, it can be challenging to establish a business. Often, there isn't a right answer in art. It is much more ephemeral, or transitory. What was right yesterday no longer is.
I am not saying that one way is better than another. It isn't better to be an accountant than an artist. Nor is it better to be an artist than an accountant. I have found that I need some balance. I need the freedom of expression that art provides, but I also need the structure of something like accounting. In fact, as I apply structures to my creative efforts I am finding I am much more productive and efficient. (The watchwords of business.)
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