Respect treasurers, accountants, and bookkeepers—I was shown the great deficiency there is in keeping the accounts in the various departments of the cause. Bookkeeping is and ever will be an important part of our work, and those who have become intelligent in it are greatly needed in all our institutions.... This branch of the work has been neglected shamefully, and altogether too long. It is a shame to allow work of such magnitude to be done in a defective, bungling manner. God wants as perfect work as it is possible for human beings to do.... Bookkeeping is a subject that needs to be studied in order that it may be done with correctness and dispatch and without worry and taxation.—Letter 63, 1886. (Quoted in Ellen G. White in Europe 249). PaM 255.2
All departments of the cause should be conducted by those with the qualifications for the position—It is necessary that the same order and system should be maintained in the church now as in the days of the apostles. The prosperity of the cause depends very largely upon its various departments being conducted by men of ability, who are qualified for their positions.—The Spirit of Prophecy 3:293. PaM 255.3
We should improve our ways of training departmental leaders—As a people who claim to have advanced light, we are to devise ways and means by which to bring forth a corps of educated workmen for the various departments of the work of God. We need a well-disciplined, cultivated class of young men and women in our sanitariums, in the medical missionary work, in the offices of publication, in the conferences of different states, and in the field at large. We need young men and women who have a high intellectual culture, in order that they may do the best work for the Lord. We have done something toward reaching this standard, but still we are far behind where we should be.—Counsels to Parents, Teachers, and Students, 42. PaM 255.4