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TRUE/FALSE
1. The three themes of the text are operating systems, e-business, and internal control.
ANS: F PTS: 1
ANS: T PTS: 1
3. Information systems reliability and electronic commerce have been identified by the AICPA as
potential assurance services.
ANS: T PTS: 1
4. E-business is the application of electronic networks to undertake business processes among the
functional areas in an organization.
ANS: F PTS: 1
5. The role of the accountant has evolved to include non-financial information and information
technology.
ANS: T PTS: 1
6. Enterprise systems integrate an organization's business processes and information from all of an
organization's functional areas.
ANS: T PTS: 1
ANS: T PTS: 1
8. Internal control is a process that provides complete assurance that the organization is meeting its
objectives, such as efficiency and effectiveness of operations and reliable reporting.
ANS: F PTS: 1
9. The Sarbanes-Oxley Act of 2002 has dramatically changed the daily work of financial accountants and
auditors.
ANS: T PTS: 1
10. According to the Sarbanes-Oxley Act of 2002, management must identify, document, and evaluate
significant internal controls.
ANS: T PTS: 1
11. According to the Sarbanes-Oxley Act of 2002 and PCAOB Auditing Standard No. 5, management
must audit and report on auditors' assertions about the organizations' systems of internal controls.
ANS: F PTS: 1
12. According to the Sarbanes-Oxley Act's Section 409, material changes in the organization's financial
condition must be disclosed to the public on a rapid and current basis.
ANS: T PTS: 1
13. The Sarbanes-Oxley Act's Section 404 creates changes in both how companies document and evaluate
internal control and how auditors audit and report on internal control.
ANS: T PTS: 1
14. Sarbanes-Oxley Section 404 compliance is a major line of business for the biggest accounting firms.
ANS: T PTS: 1
15. The Sarbanes Oxley Act of 2002 applies to publicly traded companies and not-for-profit entities.
ANS: F PTS: 1
16. Historically the purpose of an accounting information system is to collect, process, and report financial
aspects of business events.
ANS: T PTS: 1
ANS: F PTS: 1
ANS: F PTS: 1
ANS: T PTS: 1
ANS: T PTS: 1
21. The management process includes marketing and sales.
ANS: F PTS: 1
ANS: T PTS: 1
23. Information about a customer's credit history that is received after the decision to grant additional
credit lacks completeness.
ANS: F PTS: 1
24. The consistency principle is violated when a firm uses straight-line depreciation one year and changes
to declining balance depreciation the next year.
ANS: T PTS: 1
25. Accuracy is the correspondence or agreement between the information and the actual events or objects
that the information represents.
ANS: T PTS: 1
ANS: F PTS: 1
27. The most important information for tactical management involves information about the organization's
environment.
ANS: F PTS: 1
ANS: T PTS: 1
29. Strategic management requires more detailed information than operations management.
ANS: F PTS: 1
30. The three steps in decision making take place in the sequence of (1) intelligence (2) design (3) choice.
ANS: T PTS: 1
31. Strategic managers use more information from outside the organization than do operations managers.
ANS: T PTS: 1
32. Operations management requires information that is more accurate and timely than strategic
management.
ANS: T PTS: 1
33. What controls will be necessary is a question that an accountant answers in the design of the AIS.
ANS: T PTS: 1
34. As a designer of an AIS the accountant will test a new system's controls.
ANS: F PTS: 1
35. As a user of an AIS an accountant may be called upon to participate in the AIS design process.
ANS: T PTS: 1
MULTIPLE CHOICE
1. The three themes of the text book include all of the following except:
a. enterprise systems
b. risk assessment
c. e-business
d. internal control
ANS: B PTS: 1
5. A system that consists of an integrated set of computer-based and manual components established to
collect, store, and manage data and to provide output information to users is a(n)
a. output
b. ERP
c. database
d. information system
ANS: D PTS: 1
6. An information system:
a. is composed of only the computer-based information resources of an organization
b. may consist of both computer-based and manual components
c. is different from a data processing system because it uses computers
d. is not generally used for transaction processing
ANS: B PTS: 1
7. The AICPA has identified all but which of the following as assurance services?
a. consulting
b. information systems reliability
c. electronic commerce
d. All of these are assurance services identified by the AICPA.
ANS: A PTS: 1
9. Historically, the relationship between an information system and an accounting information system has
been:
a. the AIS is a part of the IS
b. the IS is a part of the AIS
c. the IS and the AIS are one in the same
d. the IS and AIS are unrelated
ANS: A PTS: 1
10. The text takes the following view of the relationship between an IS and an AIS:
a. the AIS is part of the IS
b. the IS is part of the AIS
c. the IS and the AIS are one in the same
d. the AIS is the primary system and the IS the subsystem
ANS: C PTS: 1
11. A man-made system that generally consists of an integrated set of computer-based components and
manual components established to collect, store, and manage data and to provide output information to
users.
a. information system
b. output system
c. business event system
d. database system
ANS: A PTS: 1
12. According to the ____, one of the responsibilities of accountants is to assess financial operations and
make best-practices recommendations to management.
a. AICPA
b. Sarbanes-Oxley Act of 2002
c. Occupational Outlook Handbook
d. Accounting Information System
ANS: C PTS: 1
13. A man-made system consisting of people, equipment, organization, policies and procedures with the
objective of accomplishing the work of the organization.
a. operations process
b. management process
c. information process
d. planning process
ANS: A PTS: 1
14. A man-made system consisting of people, authority, organization, policies and procedures whose
objective is to accomplish the work of planning and controlling the operations of the organization.
a. operations process
b. management process
c. information process
d. planning process
ANS: B PTS: 1
15. The three logical components of a business process include all of the following except:
a. management process
b. operations process
c. information process
d. organization process
ANS: D PTS: 1
18. ____ is (are) data presented in a form that is useful to decision makers.
a. Activities
b. Information
c. Objectives
d. Goals
ANS: B PTS: 1
22. The Sarbanes-Oxley Act of 2002 dramatically changed the daily work of financial accountants and
auditors because it
a. expanded the scope of the audit beyond financial information
b. required that organizations work with their auditors to design systems of internal control
c. required that external auditors report on the effectiveness of an organizations system of
internal control
d. expanded the opportunities for auditors to engage in consulting activities with their audit
clients
ANS: C PTS: 1
23. Internal control is a process designed to provide absolute assurance regarding achieving objectives in
which of the following?
a. efficiency and effectiveness of operations
b. reliability of reporting
c. compliance with applicable laws and regulations
d. none of the above
ANS: D PTS: 1
26. The information quality that enables users to identify similarities and differences in two pieces of
information is
a. Understandability
b. Predictive value
c. Neutrality
d. Comparability
ANS: D PTS: 1
27. The correspondence or agreement between the information and the actual events or objects that the
information represents is known as
a. accuracy
b. completeness
c. neutrality
d. comparability
ANS: A PTS: 1
28. The degree to which information includes data about every relevant object or event necessary to make
a decision is
a. accuracy
b. completeness
c. neutrality
d. comparability
ANS: B PTS: 1
29. The ability of more than one individual to come to the same measurement is known as
a. accuracy
b. completeness
c. verifiability
d. comparability
ANS: C PTS: 1
30. If information arrives too late to impact a decision then there is a problem with
a. timeliness
b. relevance
c. completeness
d. neutrality
ANS: A PTS: 1
31. Which of the following is NOT one of the three steps in decision making as described in the text
a. action
b. intelligence
c. design
d. choice
ANS: A PTS: 1
32. Regarding management problem structure and information requirements, which of the following
represents the vertical information flows from lowest to highest?
a. strategic management, tactical management, operations management, operations and
business event processing
b. operations and business event processing, strategic management, tactical management,
operations management
c. tactical management, operations management, strategic management, operations and
business event processing
d. operations and business event processing, operations management, tactical management,
strategic management
ANS: D PTS: 1
36. ____ requires information to assess the environment and to project future events and conditions.
a. Strategic management
b. Tactical management
c. Operations management
d. Operations and business event processing
ANS: A PTS: 1
37. The ____ manager may be more concerned with accuracy than with timeliness.
a. strategic
b. tactical
c. operations
d. All of the above.
ANS: A PTS: 1
38. The central repository for all the data related to the enterprise's business activities and resources.
a. information system
b. management information system
c. enterprise database
d. strategic planning
ANS: C PTS: 1
42. Generally, which of the following is NOT one of the three roles an accountant typically fills in relation
to the AIS?
a. designer
b. programmer
c. user
d. auditor
ANS: B PTS: 1
43. Which of the following questions might the accountant answer in the design of the AIS?
a. what will be recorded
b. what controls are necessary
c. what reports will be produced
d. all of the above
ANS: D PTS: 1
45. Which of the following is one of the three most prominent management activities?
a. production
b. finance
c. marketing
d. planning
ANS: D PTS: 1
COMPLETION
ANS:
Enterprise systems, e-business, internal control
Enterprise systems, internal control, e-business
Internal control, enterprise systems, e-business
Internal control, e-business, enterprise systems
E-business, enterprise systems, internal control
E-business, internal control, enterprise systems
PTS: 1
ANS: Sarbanes-Oxley
PTS: 1
ANS: system
PTS: 1
4. A system’s __________ ____________ depends on its type – natural, biological, or man-made – and
on the particular system.
PTS: 1
5. Software packages that can be used for the core systems necessary to support enterprise systems are
called ______________________________.
ANS:
enterprise resource planning (ERP) systems
enterprise resource planning systems
ERP systems
PTS: 1
ANS: E-business
PTS: 1
PTS: 1
8. The ____________ _________________ units of large and small public accounting firms have
accounted for a significant percentage of the firms’ business and were growing faster than the
accounting, auditing, and tax portions of their businesses.
PTS: 1
9. Hiring employees, purchasing inventory and collecting cash from customers are all components of
_________ ______________.
PTS: 1
10. The three logical components of a business process are the _____________________ process, the
____________ process and the ____________process.
ANS:
management, operations, information
management, information, operations
information, management, operations
information, operations, management
operations, information, management
operations, management, information,
PTS: 1
ANS: attest
PTS: 1
12. A(n) ______________________________ system generally consists of both computerized and manual
components established to collect, store, and manage data and to provide output information to users.
ANS:
information
management information
PTS: 1
PTS: 1
14. To present the results of their endeavors effectively, accountants must possess strong
______________________________.
PTS: 1
15. ______________________________ decisions are those for which all three decision phases
(intelligence, design, and choice) are relatively routine or repetitive.
ANS: Structured
PTS: 1
ANS:
accounting information system (AIS)
accounting information system
AIS
PTS: 1
17. Input, processing, ______________________________, and users are included in a functional model
of an information system.
ANS: output
PTS: 1
18. The highest level of management activity and the one with the broadest scope is
______________________________ management.
ANS: strategic
PTS: 1
19. In the management hierarchy, the level that lies between strategic management and operations
management is called ______________________________ management.
ANS: tactical
PTS: 1
ANS: data
PTS: 1
ANS: Integrity
PTS: 1
22. The __________ of information must be evaluated in relation to the purpose to be served (decision
making).
ANS: effectiveness
PTS: 1
23. Information that is capable of making a difference in a decision of a user is said to possess the quality
of ______________________________.
ANS: relevance
PTS: 1
24. Information that is available before it loses its capacity to influence a user's decision possesses the
quality of ______________________________.
ANS: timeliness
PTS: 1
25. Information that improves a decision makers ability to predict, confirm, or correct earlier expectations
has the quality known as ______________ ________________.
ANS:
feedback value
predictive value
PTS: 1
26. The quality of information when there is a high degree of consensus about the information among
independent measurers using the same measurement methods is referred to as
______________________________.
ANS: verifiability
PTS: 1
ANS:
neutrality
freedom from bias
PTS: 1
28. The quality of information that enables users to identify similarities and differences in two pieces of
information is referred to as ______________________________.
ANS: comparability
PTS: 1
29. A ________ is a tool designed to help you analyze a situation and relate processes to desired results.
ANS: matrix
PTS: 1
ANS: 404
PTS: 1
ANS: 404
PTS: 1
ANS: 409
PTS: 1
33. The ______________ ________________ is a man-made system consisting of the people, authority,
organization, policies, and procedures whose objective is to plan and control the operations of the
organization
PTS: 1
ANS: Information
PTS: 1
35. Information about actual authorized events and objects has ______________________________.
ANS: validity
PTS: 1
ANS: Accuracy
PTS: 1
37. ______________________________ is the degree to which information includes data about every
relevant object or event necessary to make a decision and includes that information only once.
ANS: completeness
PTS: 1
ESSAY
1. Describe the activities performed and information used by each of the following levels in the
management structure:
a. Strategic management
b. Tactical management
c. Operations management
ANS:
Suggested answer:
a. Strategic management requires information to assess the environment and to project
future events and conditions. Such information is even more summarized, broader in
scope, and comes from outside the organization more than does the information used by
tactical management. To be useful to division managers, chief financial officers (CFOs),
and chief executive officers (CEOs), information must relate to longer time periods, be
sufficiently broad in scope, and be summarized to provide a means for judging the long-
term effectiveness of management policies. External financial statements, annual sales
reports, and division income statements are but a few examples of strategic-level
information.
b. Tactical management requires information that focuses on relevant operational units and
is more summarized, broader in scope, and need not be as accurate as the information
used by operations management. Some external information may be required. For
example, a warehousing and distribution manager might want information about the
timeliness of shipments each month.
PTS: 1
2. Describe the three roles that an accountant can play in the AIS?
ANS:
The three roles the accountant can play in the AIS are designer, user and auditor.
The accountant is a designer of the AIS who brings knowledge of accounting principles, auditing
principles, information systems techniques, and systems development methods.
The accountant is also a user of the AIS and will provide feedback on how well the system works, how
easy or difficult it is to use, and on what items can be changed or improved from a user perspective.
The accountant performs a number of functions within the organization such as controller, treasurer,
financial analyst, all of which are users of the AIS. Accountants, as users of the system can also be
effective in the design process because of the functions they perform.
As internal and external auditors, accountants audit the AIS or provide assurance services about
internal control or other items discussed in the chapter. Auditors are interested in the reliability of
accounting data and of the reports produced by the system. They may test the system's controls, assess
the system's efficiency and effectiveness, and participate in the system design process. The auditor
must possess knowledge of internal controls, systems development techniques, technology and the
design and operation of the AIS to be effective.
PTS: 1
3. Discuss five of the ten items that comprise the components of the study of AIS in this text.
ANS:
The 10 components of the study of AIS are depicted in Figure 1.1. A detailed description of these
components may be found in the chapter. Here is a brief summary of the detailed descriptions:
• Technology. Technological developments have a profound effect on information
systems; enterprise systems, ERP systems, e-business, databases, and intelligent systems
are but a few examples. Technology provides the foundation on which AIS and business
operations rest, and knowledge of technology is critically important to your
understanding of the AIS discipline.
• Databases. To perform analysis, to prepare information for management decision
making, and to audit a firm's financial records, an accountant must be able to access and
use data from public and private databases.
• Reporting. To design reports generated by an information system, the accountant must
know what outputs are required or are desirable. These reports often support management
decisions as well as fulfill certain reporting obligations. GAAP-based financial
statements are but one example of reporting that will be considered in our study of AIS.
• Control. Traditionally, accountants have been experts on controlling business processes.
As a practicing accountant, you will probably spend much of your time providing such
expertise. You must develop an understanding of control that is specific to the situation at
hand, yet is adaptable for the future.
• Business operations. Organizations engage in activities or operations, such as hiring
employees, purchasing inventory, and collecting cash from customers. AIS operates in
concert with these business operations. Many AIS inputs are prepared by operating
departments⎯the action or work centers of the organization⎯and many AIS outputs are
used to manage these operations. Therefore, we must analyze and manage an AIS in light
of the work being performed by the organization.
• Events processing. As organizations undertake their business operations, events, such as
sales and purchases, occur. Data about these events must be captured and recorded to
mirror and monitor the business operations. The events have operational and AIS aspects
(i.e., some do not have a direct accounting impact, and some are accounting
"transactions" that result in entries in the general ledger). To design and use the AIS, an
accountant must know what event data are processed and how they are processed.
• Management decision making. The information used for a decision must be tailored to
the type of decision under consideration. Furthermore, the information is more useful if it
recognizes the personal management styles and preferences of the decision maker.
• Systems development and operation. The information systems that process business
events and provide information for management decision making must be designed,
implemented, and effectively operated. An accountant often participates in systems
development projects as a user or business process owner contributing requests for
certain functions or an auditor advancing controls for the new system. Choosing the data
for a report, designing that report, and configuring an enterprise system are examples of
systems development tasks that can be accomplished by an accountant.
• Communications. To present the results of their endeavors effectively, accountants must
possess strong oral and written communication skills. Throughout this course, you will be
required to evaluate alternatives, to choose a solution, and to defend your choice.
Technical knowledge alone won't be enough for the last task.
• Accounting and auditing principles. To design and operate the accounting system, an
accountant must know the proper accounting procedures and must understand the audits
to which the accounting information will be subjected.
PTS: 1
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with Unrelated Content
The Project Gutenberg eBook of Fair Haven
and Foul Strand
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and most other parts of the world at no cost and with almost no
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you are located before using this eBook.
Language: English
MCMXIV
CONTENTS
The story was as follows. The now divorced married pair had met
three years before in a watering-place, and passed through all the
stages of being in love in the normal way. They discovered, as usual,
that they had been born for the special purpose of meeting each
other and wandering through life hand in hand. In order to be
worthy of her he gave up all doubtful habits and refined his
language and his morals. She seemed to him an angel sent by God
to open his eyes and to point him upwards. He overcame the usual
difficulties regarding the publishing of the banns, convinced that
those very difficulties were placed in his way in order to give him an
opportunity of showing his courage and energy.
They read the scandalous anonymous letters which generally follow
engagements together, and put them in the fire. She wept, it is true,
over the wickedness of men, but he said the purpose of it was to
test their faith in each other.
The period of their betrothal was one long intoxication. He declared
that he did not need to drink any more, for her presence made him
literally drunk. Once in a way they felt the weirdness of the solitude
which surrounded them, for their friends had given them up,
considering themselves superfluous.
"Why do people avoid us?" she asked one evening as they walked
outside the town.
"Because," he answered, "men run away when they see happiness."
They did not notice that they themselves avoided intercourse with
others, as they actually did. He, especially, showed a real dread of
meeting his old bachelor friends, for they seemed to him like
enemies, and he saw their sceptical grimaces, which were only too
easy to interpret.
"See! there he is caught! To think of the old rascal letting himself be
hoodwinked!" etc. For the young bachelors were of the opinion then,
as now, that love was a piece of trickery which sooner or later must
be unmasked.
But the conversation of the betrothed pair kept them above the
banalities of everyday life, and they lived, as people say rightly,
above the earth. But they began to feel afraid of the solitude which
surrounded them and drove them together. They tried to go among
other people, partly from the need of showing their happiness, and
partly to quiet themselves. But when after the theatre they entered
a restaurant, and she arranged her hair at the glass in the hall, he
felt as though she was adorning herself for strangers. And when
they sat down at the table, he became instantaneously silent, for her
face assumed a new expression which was strange to him. Her
glances seemed to parry the looks of strangers. They both became
silent, and his face wore an anxious expression. It was a dismal
supper, and they soon left.
When they came out she asked, somewhat out of humour at being
disappointed of a pleasure, "Are you vexed with me?"
"No, my dear, I cannot be vexed with you. But I bleed inwardly when
I see young fellows desecrate you with their looks." So their visits to
the restaurant ceased.
The weeks before the marriage were spent in arranging their future
dwelling. They had discussed carpets and curtains, had interviewed
workmen and shopmen, and in so doing had descended from their
ideal heights. Now they wanted to go out to get rid of these prosaic
impressions. So they went, but with that ominous silence when the
heads of a pair feel empty and someone seems to walk between
them. He tried to rally himself and put her in good spirits but
unsuccessfully.
"I hang too heavily upon you," she said, and let go of his arm. He
did not answer, for he really felt some relief. That annoyed her and
she drew nearer the wall. The conversation was at an end, and they
soon found themselves before her door.
"Good night," she said curtly.
"Good night," he replied with equal curtness, and they parted
obviously to their mutual relief. This time there was no kiss in the
passage and he did not wait outside the glass door to watch her
slender figure move gracefully up the first flight of stairs.
He went down the street with an elastic gait and drawing a deep
breath of relief. He felt released from something oppressive, which
nevertheless had been charming for three months. Pulling himself
together, he mentally picked up the dropped threads of a past which
now seemed strong and sincere. He hurried on, his ego exulted, and
both his arms, as they swung, felt like wings.
That the affair was over he felt no doubt, but he saw no reason for
it, and with wide-awake consciousness confronted a fact which he
unhesitatingly accepted. When he came near his door he met an old
friend whom, without further ado, he took by the arm, and invited to
share his simple supper and to talk. His friend looked astonished,
but followed him up the stairs.
They ate and drank, smoked and chatted till midnight, discussing
every variety of topic, old reminiscences and affairs of State, the
Reichstag and political economy. There was not a word regarding his
betrothal and marriage, or even an allusion to them. It was a very
enjoyable evening and he seemed to have gone back three months
in his life. He noticed that his voice assumed a more manly tone,
that he spoke his thoughts straight out as they came, without having
to take the trouble to round off the corners of strong words to
emphasise some expressions, and soften down others in order not to
give offence. He felt as though he had found himself again, thrown
off a strait-jacket, and laid aside a mask. He accompanied his friend
downstairs to open the house-door.
"Well, you will be married in eight days," said the latter with the
usual sceptical grimace. It was as though he had pressed a button
and the door slammed to in answer.
When he came to his room, he felt seized with disgust; he took the
things off the table, cleared up, swept the room, and then became
conscious of what he had lost, and how low he had sunk.
He felt he had been unfaithful to his betrothed, because he had
given his soul to another, even though that other was a man. He had
lost something better than that which he thought he had gained.
What he had found again was merely his old selfish, inconsiderate,
comfortable, everyday ego, with its coarseness and uncleanness,
which his friend liked because it suited his own.
And now it was all over, and the link broken for ever! The great
solitude would resume its sway, the ugly bachelor life begin again. It
did not occur to him to sit down and write a letter, for he felt it
would be useless. Therefore he tried to weary himself in order to
obtain sleep, soaked his whole head in cold water, and so went to
bed. The little ceremony of winding up his watch made, to-night, a
peculiar impression on him. Everything had to be renewed at night,
even time itself. Perhaps her love only needed a night's rest in order
to recommence.
When he awoke the following morning, the sun shone into the room.
An indescribable feeling of quietness had taken possession of him,
and he felt that life was good as it was, yes, better to-day than
usual, for his soul felt at home again after a long excursion. He
dressed himself and went to his office, opened his letters, read the
newspaper, and felt quite calm all the time. But this unnatural calm
began at last to make him uneasy. He felt an increasing nervousness
and a feverishness over his whole body. The vacuum began to be
filled again with her soul; the electric band had been stretched, and
the stream cut off, but it was still there; there had only been a break
in the current, and now all the recollections rushed upon him, all
their beautiful and great experiences, all the elevated feelings and
great thoughts which they had amassed together, all the dream-
world in which they had lived, so unlike the present world of prose
where they now found themselves.
With a feeling of despair he betook himself to his correspondence in
order to conceal his emotions, and began to answer letters with
calmness, order, and clearness. Offers were accepted on certain
conditions, and declined on definite grounds. He went into questions
of coffee and sugar, exchange prices and accounts with unusual
clearness and decision.
A clerk brought him a letter, which he saw at once was from her.
"The messenger waits for an answer," he said.
Without looking up from his desk, the merchant had at once decided
and replied: "He needn't wait."
In that moment he had said to himself: "Explanations, reproaches,
accusations—how can I answer such things?"
And the letter lay unopened while his business correspondence went
on with stormy celerity.
When his fiancée had parted from him on the previous evening her
first emotion had been anger—anger to think that he, the merchant,
had dared to despise her. She herself belonged to an official's family
and had dreamt of playing a rôle in society. His warm and faithful
affection had made her gradually forget this. Since he was never
weary of telling her what an ennobling influence she exercised on his
life, and since she herself perceived how he became refined and
beautiful under her hand, she felt herself to be a higher being. His
steady veneration kindled her self-esteem and she grew and
blossomed in the sunshine which his love spread around her. When
that was suddenly extinguished, it grew cold and dark around her;
she felt herself dwindle down to her original insignificance, shrivel
and disappear. This discovery that she had been the victim of an
error and that his love was the cause of her new life and the
enlargement of her personality, aroused her hatred against the man
who had given her such clear proof that her existence depended on
him and on his love. Now that he was no longer her lover, he
became the tradesman whom she despised.
"A fellow who sells coffee and sugar!" she said to herself, as she fell
asleep, "I could change him for a better one."
But when she awoke after a good night's sleep, she felt alarmed at
the disgrace of being given up. A broken engagement, after two
offers, would always cast a shadow over her life and make it difficult
to procure another fiancé.
In a spiteful mood she sat down to write the letter, in which in a
lofty, insulting tone she demanded an explanation, and at the same
time asked him to come and see her.
When the messenger returned with the news that there was no
answer she fell in a rage, and prepared to go out. She intended to
find him in his office, where she had never yet been, and before the
eyes of his clerks throw his ring on the ground to show how deeply
she despised him. So she went.
She stood outside the door and knocked. But since no one opened
or answered she entered and stood in the hall. Through the glass
pane of the inner door she saw her betrothed bending over the large
ledger, his face intent and serious. She had never seen him at work
before. And when at work every man, even the most insignificant, is
imposing. Sacred work, which makes a man what he is, invested his
appearance with the dignity of concentrated strength, and she was
seized with a feeling of respect for him which she could not throw
off.
Just then he was inspecting in the ledger the entries of the expenses
of furnishing their house.
They had absorbed his savings during the ten years he had been in
business, and though not petty-minded, he thought with sorrow and
bitterness, how they were all thrown away. He sighed and looked up
in order not to see the tell-tale figures. Then, all of a sudden, he
noticed behind the glass pane of the door, like a crayon drawing in a
frame, a pale face and two large eyes full of an expression of pain
and sympathy. He rose and stood reverently, mute in his great, virile
grief, interrogative and trembling. Then he saw in her looks how the
lost love had returned, and with that all was said.
When after a while they were walking past Skeppsholm, bright with
their recovered happiness, he asked: "What happened to us
yesterday?" (He said "us" for he did not wish to raise the question
whose fault it was.)
"I don't know; I cannot explain it; but it was the most terrible
experience I have had. We will never do it again!"
"No! we will never do it again. And now, Ebba, it is for our whole
lives, you and I!"
She pressed his arm, fully convinced that after this fiery trial,
nothing in the world could separate them, so far as it depended on
themselves.
II
And they were married. But instead of hiding their happiness in their
beautiful clean home, they set out on a journey among strange,
indifferent, curious, and even hostile people. Then they went from
hotel to hotel, were stared at at tables d'hôte, got headaches in
museums, and in the evening were dumb with fatigue and put out of
humour by mishaps.
Tom away from his work and his surroundings, the industrious man
found it difficult to collect himself. When his thoughts went back to
the business matters which he had left in the hands of others, he
was inattentive and tiresome. They both longed for home, but were
ashamed to return and to be received with ridicule.
The first week they occupied the time by talking over the
recollections of their engagement; during the second week they
discussed the journeys of the first. They never lived in the present
but in the past. When there was an interval of dullness or silence he
had always comforted her with the thought that their intercourse
would be easier when they had amassed a store of common
memories, and had learnt to avoid each other's antipathies.
Meanwhile, out of consideration, they had borne with these and
suppressed their own peculiarities and weaknesses as well-brought-
up people usually do. This led to a feeling of restraint and being on
one's guard which was exhausting; and the time had come for
making important discoveries. Since he possessed more self-control
than she did, he was careful not to say too much, but concealed one
inclination and habit after another, while she revealed all hers. As he
loved her, he wished to be agreeable, and therefore learned to be
silent. The result was that with all her inherited habits, peculiarities,
and prejudices she had so insinuated herself into his life that he
began to feel himself attenuated and annihilated.
One evening the young wife was seized with a sudden desire to
praise her sister, a hateful coquette, whom her husband disliked
because she had tried, from selfish motives, to break their
engagement. He listened to his wife in respectful silence, now and
then murmuring an indistinct assent. At last his wife's praise of her
sister mounted to a paean, and though he thought her affection for
her relatives a fine trait in her character, he could not entirely place
himself in her skin nor see with her eyes. So he took refuge in the
kind of silence which is more eloquent than plain words. This silence
was accompanied by a gnawing of the lips and a violent perspiration.
All the words and opinions he had suppressed found mute
expression in these movements of his lips—he merely "marked time"
as actors say—and the breaths which were not used in forming
words, he emitted through his nose. Simultaneously the pores of his
skin opened as so many safety-valves for his suppressed emotions,
and it became really unpleasant to have him at the table.
The young wife did not conceal her annoyance, for she feared no
revenge. She made an ugly gesture, which always ill becomes a
woman; she held her nose with both fingers, looking around to
those present as if to ask whether she was not right!
Her husband became pale, rose, and went out. Several people were
sitting close by who witnessed the unpleasant scene. When he came
out on the streets of the foreign town, he unbuttoned his waistcoat
and breathed freely. And then his thoughts took their own course
ruthlessly.
"I am becoming a hypocrite simply out of consideration for her. One
lie is piled up on another, and some day it will all come down with a
crash. What a coarse woman she is! And it was from her that I
believed I should learn and be refined into a higher being. It is all
optical delusion and deceit. All this 'love' is merely a piece of trickery
on the part of nature to dazzle one's sight."
He tried to picture to himself what was now happening in the dining-
room. She would naturally weep and appeal with her eyes to those
present as if to ask whether she was not very unfortunate with such
a husband. It was indeed her habit so to appeal with her eyes, and
when he expected an answer from her, she always turned her looks
on those around as if asking for help against her oppressor. He was
always treated as a tyrant, although out of pure kindness he had
made himself her slave. There was no help for it!
He found himself down by the harbour, and caught sight of the
swimming-baths—that was just what he wanted. Quickly he plunged
into the sea, and swam far out into the darkness. His soul, tortured
by mosquito-stings and nettle-pricks, was able to cool itself, and he
felt how he left a wake of dirt behind him. He lay on his back and
gazed at the starry sky, but at the same moment heard a whistling
and splashing behind him. It was a great steamer coming in, and he
had to get out of the way to save His life. He made for the lamp-lit
shore and saw the hotel with all its lights.
When he had dressed, he felt an unmeasured sorrow—sorrow over
his lost paradise. At the same time all bitterness had passed away.
In this mood he entered his room and found his wife seated at the
writing-table. She rose and threw herself into his arms without a
word of apology; naturally enough he did not desire it, and she had
no idea of having done wrong.
They sat down and wept together over their vanished love, for that
it had gone there was no doubt. But it had gone without their will,
and they sorrowed over it, as over some dear friend which they had
not killed but could not save. They were confronted by a fact before
which they were helpless; love the good genius who magnifies every
trifle, rejuvenates what is old, beautifies what is ugly, had
abandoned them, and life stretched before them in naked monotony.
But it did not occur to them that they would be separated or were
separated, for their grief itself was an experience they shared, which
held them together. They were also united in a common grudge
against Fate, which had so deceived them in their tenderest
emotions. In their great dejection they were not capable of such a
strong feeling as hate. They only felt resentment and indignation at
Fate, which was their scapegoat and lightning-conductor.
They had never talked so harmoniously and so intimately before,
and while their voices assumed a more affectionate tone, they
formed a firm resolve to go home and commence their domestic life.
He talked himself into a state of enthusiasm at the thought of home,
where one could exclude all evil influences, and where peace and
harmony would reign. She also dilated on the same topic with similar
warmth till they had forgotten their sorrow. And when they had
forgotten it, they smiled as before, and behold! love was again
there, and not dead at all; its death was also a delusion and so was
all their grief.
III
He had realised his youthful dream of a wife and a home, and for
eight days the young wife also thought that her dream had come
true. But on the ninth day she wanted to go out.
"Where?" he asked.
"Say, yourself!"
No, she must say. He proposed the opera, but Wagner was being
performed there, and she could not bear him. The theatre? No,
there they had Maeterlinck, and that was silly. He did not wish to go
to an operetta, for they always ridiculed what he now regarded as
sacred. Nor did he like the circus, where there were only horses and
queer women.
So the discussion went on and they privately discovered a great
quantity of divergences in tastes and principles. In order to please
her, he proposed an operetta, but she would not accept the sacrifice.
He suggested that they should give a party, but then they discovered
that there was no one to invite, for they had separated from their
friends, and their friends from them.
So they sat there, still in harmony, and considered their destiny
together, without having yet begun to blame each other. They stayed
at home, and felt bored.
Next day, the same scene was repeated. He now saw that his
happiness was at stake; therefore he took courage, and said in a
friendly way but decidedly, "Dress yourself and we will go to an
operetta." She beamed, put on her new dress, and was quickly
ready. When he saw her so happy and pretty, he felt a stab in his
heart, and thought to himself, "Now she brightens up, when she can
dress for others and not for me." When he then conducted her to
the theatre, he felt as though he were escorting a stranger, for her
thoughts were already in the auditorium, which was her stage,
where she wished to appear, and where she could now appear under
her husband's escort without being insulted.
Since they could already divine each other's thoughts, this
alienation, while they were on the way, changed into something like
hostility. They longed to be in the theatre in order to find something
to divert their emotions, though he felt as though he were going to
an execution.
When they came to the ticket-office there were no tickets left.
Then her face changed, and when she looked at him, and thought
she saw an expression of satisfaction, which possibly was latent
there, she broke out, "That pleases you?"
He wished to deny it, but could not, for it was true. On the way
home he felt as though he were dragging a corpse with him, and
that a hostile one.
The fact that she had discovered his very natural thought, which he
had self-denyingly repressed, hurt him like a rudeness for one has
no right to punish the thoughts of another. He would have borne it
more easily if there had been no tickets left, for he was already
accustomed to be a scapegoat. But now he lamented over his lost
happiness, and that he had not the power to amuse her.
When she observed that he was not angry, but only sad, she
despised him. They came home in ominous silence; she went
straight to her bedroom and shut the door. He sat down in the
dining-room, where he lit the lamps and candles, for the darkness
seemed to be closing round him.
Then he heard a cry from the bedroom, the cry of a child, but of a
grown one. When he came in he saw a sight which tore his heart.
She was on her knees, her hands stretched towards him, wailing as
she wept, "Don't be angry with me, don't be hard; you put out the
light round me, you stifle me with your severity; I am a child that
trusts life and must have sunshine."
He could find no answer, for she seemed sincere. And he could not
defend himself, for that meant arraigning her thoughts, which he
also could not do.
Dumb with despair, he went into his room and felt crushed. He had
pillaged her youth, shut her up, torn out her joy by the roots. He
had not the light which this tender flower needed, and she withered
under his hand. These self-reproaches broke down all the self-
confidence he had hitherto possessed; he felt unworthy of her love,
or of any woman's, and felt himself a murderer who had killed her
happiness.
After he had suffered all these pangs of conscience he began to
examine himself calmly and with sober common sense.
"What have I done?" he asked himself. "What have I done to her? All
the good that I could; I have done her will in everything. I did not
wish to go out in the evening, when I had come home after the
work of the day, and I did not wish to see an operetta. An operetta
was formerly a matter of indifference to me, but now it is distasteful,
since through my love for her I have entered another sphere of
emotion which I do not hesitate to call a higher one. How foolish of
me! I had the idea that she would draw me out of the mire, but she
draws me down; she has drawn me down the whole time. Then it is
not she but my love which draws upward, for there is a higher and a
lower. Yes, the sage was right who said, 'Men marry to have a home
to come to to, women marry to have a home to go out of.' Home is
not for the woman but for the man and the child. All women
complain of being shut up at home, and so does mine, although she
goes about the whole morning paying visits, and haunting cafés and
shops."
He began to work his way out of this slough of despond, and found
himself on the side where the fault was not. But again he saw the
heart-rending spectacle of his young wife on her knees begging him,
with outstretched hands, not to kill her youth and brightness with his
severity. Since it was foreign to his nature to act a part, he felt sure
that she was not doing so, and felt again like a criminal, so that he
was tempted to commit suicide, for the mere fact of his existence
crushed her happiness.
But again his sense of justice was aroused, for he had no right to
take the blame on himself when he did not deserve it. He was not
hard but he was serious, and it was just his seriousness which had
made the deepest impression on the young girl and decided her to
prefer him to other frivolous young men. He had not wished to kill
her joy; on the contrary he had done everything in his power to
procure for her the quiet joys of domesticity; he had not even
wished to deny her the ambiguous pleasure of the operetta, but had
sacrificed himself and accompanied her thither. What she had said
was therefore simply nonsense. And yet her grief had been so deep
and sincere. What was the meaning of it?
Then came the answer. It was the girl's leave-taking of youth—which
was inevitable. It was therefore as natural as it was beautiful—this
outbreak of despair at the brevity of spring. But he was not to blame
for it, and if his wife perhaps in a year was to become a mother, it
was now the right time to bid farewell to girlish joys in order to
prepare for the higher joys of maternity.
He had, therefore, nothing to reproach himself with, and yet he did
reproach himself with everything. With a quick resolve, he shook off
his depression and went to his wife, firmly determining not to say a
word in his defence, for that meant extinguishing her love, but
simply to invite her to reconciliation without a reckoning.
He found his wife on the point of being weary of solitude, and she
would have welcomed the society of anyone, even that of her
husband, rather than be quite alone.
Then they came to an agreement to give a party and to invite his
friends and hers, who would be sure to come. This evening their
need for domestic peace and comfort was so mutual that they
agreed, without any difficulty, who should be invited and who not.
They closed the day by drinking a bottle of champagne. The
sparkling drink loosened her tongue and now she took the
opportunity to make him gentle and jesting reproaches for his
egotism and discourtesy towards his wife. She looked so pretty as
she raised herself on tiptoe above him, and she seemed so much
greater and nobler when she had rolled all her faults upon him, that
he thought it a pity to pull her down, and therefore went to sleep
laden with all the defects and shortcomings which he had taken on
himself.
When he awoke the next morning he lay still in order to think over
the events of the past evening. And now he despised himself for
having kept silence and refrained from defending himself. Now he
perceived how the whole of their life together was built upon his
silence and the suppression of his personality. For if he had spoken
yesterday, she would have gone—she always threatened to go to her
mother when he "ill-treated" her, and she called it "ill-treatment"
every time that he was tired of making himself out worse than he
was. Here they were building on falsity, and the building would
collapse some day when he ventured on a criticism or personal
remark regarding her.
Reverence, worship, blind obedience—that was the price of her love
—he must either pay it, or go without it.
The party took place. The husband, as a good host, did all he could
to efface himself and bring his wife into prominence. His friends,
who were gentlemen, behaved to her in their turn with all the
courtesy which they felt was due to a young wife.
After supper music was proposed. There was a piano in the house,
but the wife could not play, and the husband did not want to. A
young doctor undertook the task, and since he had to choose his
own programme, he had resort to his favourite, Wagner. The
mistress of the house did not know what he was playing but did not
like the deep seriousness of it. When at last the thunder ceased, her
husband sat uneasily there, for he could surmise what was coming.
As a ladylike hostess, she had to say something. She thought a
simple "thanks" insufficient, and asked what the music was.
Then it came out—Wagner!
Her husband felt the look which he feared, which told him that he
was a traitor who perhaps had wished to entice her to praise in
ignorance "the worst music which she knew." During the time of
their engagement she had certainly listened attentively to her
fiance's long speeches in defence of Wagner, but immediately after
their marriage, she had declared openly that she could not bear him.
Therefore her husband had never played to her, and she feigned not
to know that he could play. But now she felt insidiously surprised,
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