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PLUNKETT’S CONSULTING INDUSTRY
ALMANAC 2018

The only comprehensive guide to the consulting

industry

Jack W. Plunkett

Published by:
Plunkett Research®, Ltd., Houston, Texas
www.plunkettresearch.com
 PLUNKETT’S CONSULTING INDUSTRY
ALMANAC 2018

Editor and Publisher:

Jack W. Plunkett

Executive Editor and Database Manager: Information Technology Manager:

Martha Burgher Plunkett Seifelnaser Hamed

Senior Editor and Researchers: Special Thanks to:

Isaac Snider Management Consultancies Association
Shuang Zhou National Association of Software and Services
Companies
Editors, Researchers and Assistants: U.S. Bureau of Labor Statistics
Ashley Bass U.S. Census Bureau
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 PLUNKETT’S CONSULTING INDUSTRY
ALMANAC 2018
CONTENTS
Introduction 1
How to Use This Book 3
Chapter 1: Major Trends Affecting the Consulting Industry 6
1) Introduction to the Consulting Industry 6
2) Consulting in Emerging Nations/The Offshoring of Consulting Projects 7
3) Management Consulting and Consulting to Major Corporations 8
4) Consulting to Governments/U.S. Federal and State Consulting Contracts 9
5) Federal Government Consulting May Grow as Many U.S. Agencies Seek Cost-Efficiencies 9
6) IT Consulting/Software Consulting/Computer Operations Consulting 10
7) Trends in Manufacturing, such as Original Design Manufacturers (ODMs), Lead to
Collaboration and Consulting-Like Services 11
8) Consulting Firms Accept Assignments with Contingency Fees 11
9) Accounting Firms Taking Large Market Share of Consulting Contracts 11
10) Many Industry Sectors Seek Consulting and Outsourcing Income, Competing with Pure
Consultancies 13
11) Major Corporations and Organizations Develop Internal Consultants and Seek Outside
Clients 14
12) Corporate Clients Want Solid Returns on IT Investments 15
13) Consultancies Position Themselves to Serve Global Markets and Multinational Corporations 15
14) Offshoring to India Drives Changes in Global Consulting 16
15) BPO and KPO: White-Collar and Professional Tasks Are such as Law and Accounting Are
Outsourced/Call Centers Become More Sophisticated 17
16) New MBAs Desire Consulting and Accounting Jobs 19
Chapter 2: Consulting Industry Statistics 22
Consulting Industry Statistics and Market Size Overview 23
Consulting Industry Revenue & Expenses, U.S.: 2011-2017 24
Management Consulting Companies: Estimated Sources of Revenue, U.S.: 2012-2016 25
Environmental Consulting Services Revenue, U.S.: 2009-2016 26
Consulting Industry Employment, U.S.: 2012-March 2018 27
Chapter 3: Important Consulting Industry Contacts 28
(Addresses, Phone Numbers and Internet Sites)
Chapter 4: THE CONSULTING 250:
Who They Are and How They Were Chosen 58
Index of Companies Within Industry Groups 59
Alphabetical Index 66
Index of Headquarters Location by U.S. State 68
Index of Non-U.S. Headquarters Location by Country 70
Individual Data Profiles on Each of THE CONSULTING 250 72

Continued on next page

Continued from previous page

Additional Indexes
Index of Hot Spots for Advancement for Women/Minorities 320
Index by Subsidiaries, Brand Names and Selected Affiliations 322

A Short Consulting Industry Glossary 328

Plunkett Research, Ltd.
INTRODUCTION
PLUNKETT’S CONSULTING INDUSTRY
ALMANAC is designed as a general source for
researchers of all types.
The data and areas of interest covered are
intentionally broad, ranging from branding trends to
emerging technologies, to an in-depth look at the
major firms (which we call “THE CONSULTING
250”) within the many segments that make up the
consulting industry.
This reference book is designed to be a general
source for researchers. It is especially intended to
assist with market research, strategic planning,
employment searches, contact or prospect list
creation and financial research, and as a data resource
for executives and students of all types.
PLUNKETT’S CONSULTING INDUSTRY
ALMANAC takes a rounded approach for the general
reader. This book presents a complete overview of
the consulting field (see “How To Use This Book”).
THE CONSULTING 250 is our grouping of the
biggest, most successful corporations in all segments
of the consulting industry. Tens of thousands of
pieces of information, gathered from a wide variety
of sources, have been researched and are presented in
a unique form that can be easily understood. This
section includes thorough indexes to THE
www.plunkettresearch.com
CONSULTING 250, by geography, industry, sales,
brand names, subsidiary names and many other
topics. (See Chapter 4.)
Especially helpful is the way in which PLUNKETT’S
CONSULTING INDUSTRY ALMANAC enables
readers who have no consulting or financial
background to readily compare the strategies,
financial records and growth plans of consulting
companies and major industry groups. You’ll see the
mid-term financial record of each firm, along with the
impact of earnings, sales and strategic plans on each
company’s potential to fuel growth and provide
investment and employment opportunities.
No other source provides this book’s easy-to-
understand comparisons of growth, expenditures,
technologies, corporations, research and many other
items of great importance. The information within is
crucial to people of all types who may be studying
this, one of the most exciting industries in the world
today.
By scanning the data groups and the unique indexes,
you can find the best information to fit your personal
research needs. The major companies are profiled and
then ranked using several different groups of specific
criteria. Which firms are the biggest employers?
Which companies earn the most profits? These things
and much more are easy to find.
Plunkett Research, Ltd. www.plunkettresearch.com

In addition to individual company profiles, an
analysis of consulting trends is provided. This book’s
job is to help you sort through clear summaries of
today’s trends in a quick and effective manner.
Whatever your purpose for researching the consulting
field, you’ll find this book to be a valuable guide.
Nonetheless, as is true with all resources, this volume
has limitations that the reader should be aware of:
• Financial data and other corporate information
can change quickly. A book of this type can be no
more current than the data that was available as
of the time of editing. Consequently, the financial
picture, management and ownership of the
firm(s) you are studying may have changed since
the date of this book. For example, this almanac
includes the most up-to-date sales figures and
profits available to the editors as of early 2018.
That means that we have typically used corporate
financial data as of late-2017.
few cases, the only complete data available was
for earlier years.
• We have used exhaustive efforts to locate and
fairly present accurate and complete data.
However, when using this book or any other
source for business and industry information, the
reader should use caution and diligence by
conducting further research where it seems
appropriate. We wish you success in your
endeavors, and we trust that your experience with
this book will be both satisfactory and
productive.
Jack W. Plunkett
Houston, Texas
May 2018

• Corporate mergers, acquisitions and downsizing

are occurring at a very rapid rate. Such events
may have created significant change, subsequent
to the publishing of this book, within a company
you are studying.

• Some of the companies in THE CONSULTING

250 are so large in scope and in variety of
business endeavors conducted within a parent
organization, that we have been unable to
completely list all subsidiaries, affiliations,
divisions and activities within a firm’s corporate
structure.

• This volume is intended to be a general guide to a

rapidly changing industry. That means that
researchers should look to this book for an
overview and, when conducting in-depth
research, should contact the specific corporations
or industry associations in question for the very
latest changes and data. Where possible, we have
listed contact names, toll-free telephone numbers
and Internet site addresses for the companies,
government agencies and industry associations
involved so that the reader may get further details
without unnecessary delay.

• Tables of industry data and statistics used in this

book include the latest numbers available at the
time of printing, generally through late 2017. In a
Plunkett Research, Ltd.
HOW TO USE THIS BOOK
The two primary sections of this book are devoted
first to the consulting industry as a whole and then to
the “Individual Data Listings” for THE
CONSULTING 250. If time permits, you should
begin your research in the front chapters of this book.
Also, you will find lengthy indexes in Chapter 4 and
in the back of the book.
 Video Tip
For our brief video introduction to the consulting
industry, see
www.plunkettresearch.com/video/consulting.
THE CONSULTING INDUSTRY
Chapter 1: Major Trends Affecting the
Consulting Industry. This chapter presents an
encapsulated view of the major trends that are
creating rapid changes in the consulting industry
today.
Chapter 2: Consulting Industry Statistics.
This chapter contains an extensive set of industry
statistics.
Chapter 3: Important Consulting Industry
Contacts – Addresses, Telephone Numbers
and Internet Sites. This chapter covers contacts
www.plunkettresearch.com
for important government agencies and trade groups.
Included are numerous important Internet sites.
THE CONSULTING 250
Chapter 4: THE CONSULTING 250: Who
They Are and How They Were Chosen. The
companies compared in this book were carefully
selected from the consulting industry, largely in the
United States. A number of the firms are based
outside the U.S. as well. For a complete description,
see THE CONSULTING 250 indexes in this chapter.
Individual Data Listings:
Look at one of the companies in THE
CONSULTING 250’s Individual Data Listings.
You’ll find the following information fields:
Company Name:
The company profiles are in alphabetical order by
company name. If you don’t find the company you
are seeking, it may be a subsidiary or division of one
of the firms covered in this book. Try looking it up in
the Index by Subsidiaries, Brand Names and Selected
Affiliations in the back of the book.
Industry Code:
Industry Group Code: An NAIC code used to
group companies within like segments.
Types of Business:
A listing of the primary types of business
specialties conducted by the firm.
Plunkett Research, Ltd.
Brands/Divisions/Affiliations:
Major brand names, operating divisions or
subsidiaries of the firm, as well as major corporate
affiliations—such as another firm that owns a
significant portion of the company’s stock. A
complete Index by Subsidiaries, Brand Names and
Selected Affiliations is in the back of the book.
Contacts:
The names and titles up to 27 top officers of the
company are listed, including human resources
contacts.
Growth Plans/ Special Features:
Listed here are observations regarding the firm’s
strategy, hiring plans, plans for growth and product
development, along with general information
regarding a company’s business and prospects.
Financial Data:
Revenue (2017 or the latest fiscal year available to
the editors, plus up to five previous years): This
figure represents consolidated worldwide sales from
all operations. These numbers may be estimates.
R&D Expense (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure represents expenses associated
with the research and development of a company’s
goods or services. These numbers may be estimates.
Operating Income (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure represents the amount of profit
realized from annual operations after deducting
operating expenses including costs of goods sold,
wages and depreciation. These numbers may be
estimates.
Operating Margin % (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure is a ratio derived by dividing
operating income by net revenues. It is a
measurement of a firm’s pricing strategy and
operating efficiency. These numbers may be
estimates.
SGA Expense (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure represents the sum of selling,
general and administrative expenses of a company,
including costs such as warranty, advertising,
interest, personnel, utilities, office space rent, etc.
These numbers may be estimates.
Net Income (2017 or the latest fiscal year available
to the editors, plus up to five previous years): This
figure represents consolidated, after-tax net profit
from all operations. These numbers may be estimates.
Operating Cash Flow (2017 or the latest fiscal year
available to the editors, plus up to five previous
www.plunkettresearch.com
years): This figure is a measure of the amount of cash
generated by a firm’s normal business operations. It
is calculated as net income before depreciation and
after income taxes, adjusted for working capital. It is
a prime indicator of a company’s ability to generate
enough cash to pay its bills. These numbers may be
estimates.
Capital Expenditure (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure represents funds used for
investment in or improvement of physical assets such
as offices, equipment or factories and the purchase or
creation of new facilities and/or equipment. These
numbers may be estimates.
EBITDA (2017 or the latest fiscal year available to
the editors, plus up to five previous years): This
figure is an acronym for earnings before interest,
taxes, depreciation and amortization. It represents a
company's financial performance calculated as
revenue minus expenses (excluding taxes,
depreciation and interest), and is a prime indicator of
profitability. These numbers may be estimates.
Return on Assets % (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure is an indicator of the profitability
of a company relative to its total assets. It is
calculated by dividing annual net earnings by total
assets. These numbers may be estimates.
Return on Equity % (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): This figure is a measurement of net income as
a percentage of shareholders' equity. It is also called
the rate of return on the ownership interest. It is a
vital indicator of the quality of a company’s
operations. These numbers may be estimates.
Debt to Equity (2017 or the latest fiscal year
available to the editors, plus up to five previous
years): A ratio of the company’s long-term debt to its
shareholders’ equity. This is an indicator of the
overall financial leverage of the firm. These numbers
may be estimates.
Address:
The firm’s full headquarters address, the
headquarters telephone, plus toll-free and fax
numbers where available. Also provided is the
internet site address.
Stock Ticker, Exchange: When available, the
unique stock market symbol used to identify this
firm’s common stock for trading and tracking
purposes is indicated. Where appropriate, this field
may contain “private” or “subsidiary” rather than a
ticker symbol. If the firm is a publicly-held company
Plunkett Research, Ltd. www.plunkettresearch.com

headquartered outside of the U.S., its international

ticker and exchange are given.
Total Number of Employees: The approximate
total number of employees, worldwide, as of the end
of 2017 (or the latest data available to the editors).
Parent Company: If the firm is a subsidiary, its
parent company is listed.
Salaries/Bonuses:
(The following descriptions generally apply to
U.S. employers only.)
Highest Executive Salary: The highest executive
salary paid, typically a 2017 amount (or the latest
year available to the editors) and typically paid to the
Chief Executive Officer.
Highest Executive Bonus: The apparent bonus, if
any, paid to the above person.
Second Highest Executive Salary: The next-
highest executive salary paid, typically a 2017
amount (or the latest year available to the editors) and
typically paid to the President or Chief Operating
Officer.
Second Highest Executive Bonus: The apparent
bonus, if any, paid to the above person.
Other Thoughts:
Estimated Female Officers or Directors: It is
difficult to obtain this information on an exact basis,
and employers generally do not disclose the data in a
public way. However, we have indicated what our
best efforts reveal to be the apparent number of
women who either are in the posts of corporate
officers or sit on the board of directors. There is a
wide variance from company to company.
Hot Spot for Advancement for Women/Minorities:
A “Y” in appropriate fields indicates “Yes.” These
are firms that appear either to have posted a
substantial number of women and/or minorities to
high posts or that appear to have a good record of
going out of their way to recruit, train, promote and
retain women or minorities. (See the Index of Hot
Spots For Women and Minorities in the back of the
book.) This information may change frequently and
can be difficult to obtain and verify. Consequently,
the reader should use caution and conduct further
investigation where appropriate.

Glossary: A short list of consulting industry terms.

Plunkett Research, Ltd.
Chapter 1
MAJOR TRENDS AFFECTING THE CONSULTING
INDUSTRY
Major Trends Affecting the Consulting
Industry:
1) Introduction to the Consulting Industry
2) Consulting in Emerging Nations/The
Offshoring of Consulting Projects
3) Management Consulting and Consulting to
Major Corporations
4) Consulting to Governments/U.S. Federal
and State Consulting Contracts
5) Federal Government Consulting May Grow
as Many U.S. Agencies Seek Cost-
Efficiencies
6) IT Consulting/Software Consulting/
Computer Operations Consulting
7) Trends in Manufacturing, such as Original
Design Manufacturers (ODMs), Lead to
Collaboration and Consulting-Like Services
8) Consulting Firms Accept Assignments with
Contingency Fees
9) Accounting Firms Taking Large Market
Share of Consulting Contracts
10) Many Industry Sectors Seek Consulting
and Outsourcing Income, Competing with
Pure Consultancies
11) Major Corporations and Organizations
Develop Internal Consultants and Seek
Outside Clients
12) Corporate Clients Want Solid Returns on IT
Investments
www.plunkettresearch.com
13) Consultancies Position Themselves to
Serve Global Markets and Multinational
Corporations
14) Offshoring to India Drives Changes in
Global Consulting
15) BPO and KPO: White-Collar and
Professional Tasks Are such as Law and
Accounting Are Outsourced/Call Centers
Become More Sophisticated
16) New MBAs Desire Consulting and
Accounting Jobs
1) Introduction to the Consulting
Industry
 Video Tip
For our brief video introduction to the consulting
industry, see
www.plunkettresearch.com/video/consulting.
Global consulting industry revenues (including
HR, IT, strategy, technical, operations, management
and business advisory services) will be about $491
billion in 2018, according to Plunkett Research
estimates. This represents reasonable growth from
$488 billion during the previous year.
In the U.S., consulting of all types, including
management, scientific and technical, generated
$264.7 billion during 2017, up from $254.8 billion
the previous year. Accounting and related services
(such as tax return preparation) generated an
Plunkett Research, Ltd.
additional $175.4 billion in 2017, up from about
$167.6 billion during 2016, according to the U.S.
Bureau of the Census.
In recent years, corporate profits in general have
grown dramatically, meaning that executives are
reasonably willing to authorize new consulting
projects, as long as they see the potential for a good
return on the cost. For example, India’s leading
consultancies have recently enjoyed substantial
growth in employee count and revenues, as have
most of the global consulting firms based in the U.S.
and EU.
While corporate profits have been growing,
government budgets in the U.S. and much of Europe
have been under tremendous pressure at the national,
state and local levels. While recent years have seen a
general rebound in state and local tax collections,
sharp increases in government employee pension and
health care costs are having a devastating effect on
finances. Spending and debt have been called in
question, and in some cases curtailed. This has been
particularly hard on some consulting firms, since
governmental agencies are prime clients for
consultancies.
Positive factors for the consulting industry over
the mid-term:
1) Continued growth in health care expenditures and
significant changes in health care coverage are
creating demand for consulting projects. This
includes a focus on greater operating efficiencies and
cost controls, creating a perfect environment for
consulting.
2) In nearly all business sectors, consultancies that
focus on projects that clearly reduce business costs
and enhance operating profits in a reasonably short
period of time will find a ripe corporate market (such
as consultants who focus on cash flow enhancement,
supply chain efficiency and manufacturing
efficiency).
3) Vast labyrinths of government regulation in the
U.S. and in the UK/EU, for example in the
ecommerce, banking and investment industries, are
creating numerous opportunities for consultants who
can show companies how to navigate rapidly
changing relationships between government and
industries, or deal with government oversight,
particularly in financial services, environmental
matters and health care.
4) Consultants who assist firms in lowering employee
benefits costs are in high demand, as are those who
specialize in change management, employee
retention and employee productivity enhancement.
www.plunkettresearch.com
5) Consultants and advisors in information
technology and mergers and acquisitions will be in
high demand.
Source: Plunkett Research, Ltd.
The top specialties in the consulting field are led
by management consulting and technology
consulting. Management consultants assist
companies with restructuring or strategy
development, in order to enhance operating
efficiencies, increase productivity and increase return
on assets, as well as significant assistance in
identifying and merging with other firms that are
targeted for acquisitions.
Technology consultancies offer skilled services
across the full spectrum of technology needs. This
includes consulting in telecommunications, software
development, supply chain enhancement, factory
automation, systems implementation and enterprise-
level databases. In recent years, much of this work
has shifted to projects involving cloud computing,
data analytics, mobile apps and mobile tools for
workers in the field. Machine learning and artificial
intelligence work will be among the fastest-growing
specialties for the long-term. Consulting firms based
in India have carved out a very significant market
share in this field. Other significant sectors within
consulting include human resources and employee
benefits consulting; risk management; and
environmental and regulatory compliance.
2) Consulting in Emerging Nations/The
Offshoring of Consulting Projects
In emerging and mid-tier nations, the consulting
industry has generally enjoyed good long-term
growth, riding the economic ups and downs of
important markets such as Brazil. This is not to say
that business is steady. Recent, very low market
prices for oil and natural gas have hurt government
and corporate budgets in oil-producing nations in the
Middle East, Russia, Africa, Canada and Australia.
Some new projects will be delayed, or proposed fees
will be further negotiated as a result.
Consultancies that do well in this global
economic environment will be those that emphasize
their ability to create cost-savings, enhance
efficiencies and deal effectively with government
austerity programs or other dramatic changes in
governmental goals and programs.
In recent years, many types of consulting and
accounting projects have been offshored to a growing
extent. Initially, this was due to efforts by firms in
North America and Europe that wanted to take
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advantage of the lower hourly fees charged by
professionals in emerging nations. More recently,
however, offshoring of such tasks has become
necessary in order to conduct consulting projects in
the growing nations where business practices must be
applied. As multinational companies headquartered
in the U.S. and elsewhere continued to open offices,
factories and research facilities in nations such as
India, Malaysia, Indonesia and China, consultants
had to follow.
At the same time, China and India are investing
heavily in their own upper-level education systems,
and they are now graduating large numbers of MBAs,
scientists, researchers and engineers from their own
universities. Many Asian nations have already
achieved excellent success in this regard, including
China, South Korea, Singapore, Taiwan and Japan.
This means that a growing global cadre of young
people with graduate degrees and high ambitions are
seeking entry-level work in consulting of all types.
3) Management Consulting and
Consulting to Major Corporations
The consulting industry is a multifaceted, global
business sector that is facing many challenges and
evolving quickly. At the highest level of the business
is “management consulting,” the segment that advises
top executives and boards of directors at Fortune
1000 firms on strategy and organization. McKinsey
& Company, Inc., Bain & Company, Inc., Boston
Consulting Group, Inc. and a handful of other
companies are the most elite. Such firms may charge
their clients anywhere from $300,000 to $1 million in
monthly fees, with top consultants billing at more
than $5,000 daily plus expenses, and associates at
$2,000 or more. These consultants’ engagements for
a multinational corporation may include analysis of
multiple divisions and involve travel to several
continents. Their suggestions often result in
sweeping organizational changes, with the hoped-for
result of creating significant efficiencies and adding
tens of millions of dollars to the client’s yearly
operating profit. Management consultants may take
assignments involving many aspects of a client’s
business, including marketing, acquisitions, finance,
taxation, information technology, manufacturing,
distribution, human resources, divestitures,
government relations, facilities, telecommunications,
environmental matters and more.
The growing globalization of business and
industry in general led inevitably to the globalization
of the leading consulting companies. Major
consultancies operate offices in the most important
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business centers in Europe and Asia-Pacific as well
as in North and South America. Africa is the next
consulting frontier, as rapid economic growth has
been enjoyed by a handful of African nations in spite
of problems ranging from lack of infrastructure to
social turmoil and terrorism. Many consultancies
operate worldwide and have multiethnic, multilingual
employee bases. In particular, major consulting firms
have opened large numbers of offices in Brazil, India
and China in recent years.
Annual revenues at top, global consulting firms
run in the billions of dollars, and top consultants may
each earn $200,000 to $500,000 or more yearly in
return for grueling hours, high stress and many, many
days spent traveling far from home. Despite these
drawbacks, considering the high pay and the prestige,
the best students at the best business schools
frequently pine for posts in consulting. (An
interesting exception to the grinding work and travel
required of employees at many consultancies is found
at Atlanta-based North Highland,
www.northhighland.com). At this innovative mid-
sized firm, consultants find that, per company policy,
their assignments are largely in the cities where they
live, negating the need for extensive travel, and
work/life balance is encouraged by the firm’s
business practices.)
In contrast to the size and infrastructure of the
leading management consulting companies, a large
portion of the industry is comprised of very small
companies—in many cases these are one-person
shops, perhaps operating from a spare bedroom at
home. This part of the business has grown rapidly, as
legions of well educated, highly qualified and
thoroughly experienced executives and professionals
have been laid-off during corporate downsizing or
took early retirement in exchange for an opportunity
to work for themselves. These professionals have
turned to self-employment as consultants, focusing
on their specialties and combing their contacts for
leads.
Also in recent years, consultancies, large and
small, have become more virtual, cutting back on the
need for personal time spent in the office and/or on
the road. High speed internet connections combined
with online collaboration tools and video
conferencing are making it easier for consultants to
work effectively no matter where they may be. This
trend was fostered by globalization, as the need to
collaborate with team members in the global offices
of a consultancy, as well as communicate with the
global offices of clients, has created high demand for
the latest in online tools.
Plunkett Research, Ltd.
Despite recent superb levels of profitability
throughout many corporate sectors, the days of
unrestrained corporate spending are long gone.
Corporate clients are now much more demanding
when negotiating consulting contracts. Their
demands are likely to include specific caps on overall
cost, tight controls on travel and other expenses
related to a consulting project, a demand for lower
hourly rates and sometimes a penalty if desired goals
are not met.
In an effort to control costs, some corporations
that were formerly desirable clients have built their
own internal consulting staffs. One interesting
offshoot of this trend is that the internal consulting
units at a few companies have begun offering
consulting services to outside clients. This is
increasingly found in industries such as hospitality
that are focused on high levels of customer service.
At the Walt Disney Company, long famous for
customer satisfaction and innovative employment
practices, a consulting unit called The Disney
Institute is now teaching other firms how to better
engage their customers. Likewise, The Ritz-Carlton
Leadership Center, a unit of Ritz-Carlton Hotels
(itself a luxury property subsidiary of hotel giant
Marriott), is teaching client firms how to provide
high levels of service to picky customers.
Going forward, consulting firms will be forced to
compete fiercely for their engagements, and the
engagements they receive may be relatively short-
term or less profitable than assignments of the past.
Corporate clients will be focused on a provable return
on investment for consulting dollars spent. Specific
goals will be set early in the process, and consultants
will be under intense pressure to meet those goals.
Large, multifaceted consulting companies will face
fierce competition from smaller, niche companies. In
particular, consultancies that can quickly improve
their clients’ profits may have the best competitive
advantage over the mid-term. Corporate clients may
lean toward hiring consultancies with a proven ability
not only to point out a corporation’s problems and
strategic deficiencies, but also to implement solutions
that cut debt, restore health to balance sheets and
stabilize profits.
4) Consulting to Governments/U.S.
Federal and State Consulting
Contracts
Historically, U.S. governments at local, state and
federal levels have provided lucrative major
consulting contracts. Government at all levels has
large needs for consulting in IT, security, human
www.plunkettresearch.com
resources and other areas. For example, the latest
Washington Technology
(www.washingtontechnology.com) list of Top 100
Federal Prime Contractors, based on the value of
contracts granted during the U.S. federal
government’s 2017 fiscal year, ranks Leidos, Inc.
($6.9 billion) first, up from 16th place in 2016,
followed by Lockheed Martin ($6.87 billion) second,
Northrop Grumman ($6.1 billion) third and Boeing
($5.2 billion) fourth. While the scope of consulting
opportunities with the federal government is
obviously immense, budget constraints can clearly
reduce the size of consulting funds available from
time to time.
Such contracts are generally for consulting and
services in information technology (including
cybersecurity), defense (including anti-terrorism),
telecommunications, professional services and
engineering. Note that the largest awards each year
go to firms that are predominantly defense or
aerospace contractors. The Trump administration is
keen to increase military spending overall, which
may create significant growth in related consulting
projects.
5) Federal Government Consulting May
Grow as Many U.S. Agencies Seek
Cost-Efficiencies
The U.S. federal government’s spending
priorities changed rapidly under the Obama
administration. After federal spending initially
soared to levels never even dreamed of in the past,
thanks to economic stimulus programs, profound
concerns about the federal deficit prompted tighter
budgets in some agencies starting in 2012 and
extended into 2017 budgets.
With regard to IT spending, the federal budget
saw growth at a 7.1% annual rate from 2001 through
2009. However, from 2009-17, growth slowed to
2.4% annually. In the 2018 fiscal year budget, total
IT spending was set at $95.7 billion, up from $94.1
billion in the 2017 budget.
The recently elected Trump administration is
intent on cutting spending at many government
agencies, while increasing military spending. At the
same time, it wants to cut Pentagon waste and
increase efficiency. Numerous proposals are under
consideration for spending cuts. Since one of the
prime goals of consulting is often the creation of
cost-efficiencies, some of these projects could lead to
big consulting contracts. For example, the military
seeks significant reductions in health care costs for
retirees and salary and benefit costs for current
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employees. These are areas that often lead to
lengthy, expensive consulting agreements. The
military also seeks large cost cuts in its commissaries
and stores, in Defense Department training and
schools, and in procurement. All of these efforts
could potentially benefit from outside consultants.
In fact, one of the primary ways for the Pentagon
to cut internal costs and inefficiency may well be to
outsource many more tasks than it has in the past.
Spending on consulting projects that may increase
efficiency, enable implementation of new health care
and financial industry regulations, and combat threats
to cybersecurity may grow.
6) IT Consulting/Software Consulting/
Computer Operations Consulting
One of the fastest-growing segments of
consulting has been information technology (IT).
This segment includes consultants focused on e-
commerce; telecommunications; intranet and internet
strategies and functionality; hardware systems design
and implementation; software design, acquisition and
implementation; and web site design and operation.
More recently, a great deal of IT consulting has been
focused on cloud computing, cybersecurity, mobile
app development, and the mobile environment in
general, including tools for the mobile workforce.
Historically: During the tech boom of the 1990s
through early 2001, IT consultancies like the now
defunct marchFIRST appeared out of nowhere and
quickly attained annual revenues in the hundreds of
millions of dollars. That era, through the widespread
commercialization of the internet and fiber optics, as
well as the rapid spread of networked computing,
brought a tidal wave of technology opportunities to
light. Managers everywhere wanted to quickly ramp
up new systems, from web sites to private data
networks to advanced e-commerce systems. A
concern over potential software problems when the
new millennium turned in year 2000 (“Y2K”) also
lead to massive consulting projects. Corporate
clients turned to consultants, and the IT consulting
companies boomed. These consultancies created
marketing partnerships with leading hardware and
software manufacturers so that they could quickly
recommend, purchase and install technology system
packages—at high profits to both the consultancies
and the system manufacturers. Enterprise-level
systems, which were supposed to seamlessly deliver
real-time information from subsidiaries around the
globe to top managers, became the standard at Global
1000 companies. In the end, corporate clients
invested massive sums but didn’t always get the
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results they desired. Now, corporations have new IT
needs thanks to the rapidly expanding fields of social
networking, mobile computing, online employee
collaboration and cloud computing and data storage.
An increased need for consulting relating to the
security of networks and data is likewise creating
vast consulting opportunities.
Currently: Today’s largest IT consulting firms
typically provide outsourced IT services of many
types. In fact, successful consultancies with IT
hardware roots have evolved into full-service
companies. In many cases, they are now integral
departments within larger technology-based firms.
Computer giant IBM best illustrates this trend, as
services now bring in more revenues for IBM than
the sale of computer hardware and software. In 2016,
IBM restructured its business segments to reflect
changes in the IT environment, and it now reports
revenues for Cognitive Solutions (such as analytics,
supercomputing by Watson and artificial
intelligence), and Global Business Services, as well
as Technology Services & Cloud Platforms.
At such tech firms, a large portion of income is
derived from outsourcing. That is, once these IT
services firms have determined a client’s needs
during a consulting or analysis phase, they may
deliver turnkey services that include actual day-to-
day operation of the client’s computer department
and/or other departments. Not all of IBM’s
competitors have been as successful as IBM in this
regard. Meanwhile, many companies outside of the
computer hardware and software field have
successfully blended consulting and outsourcing into
their offerings, developing dependable additional
revenue sources by offering a complete line of
services to their clients.
A major development in IT consulting has been
the extremely rapid growth of large companies that
are based in India but compete globally, such as
Wipro, Infosys and Tata Consultancy Services
(TCS). These companies quickly grew multi-billion-
dollar revenue bases as major contenders in the
global IT sector. Additional hot competition for IT
consulting budgets comes from software companies,
such as Oracle, that have quickly built up large
consulting units of their own.
Plunkett Research, Ltd.
For the mid-term, the biggest opportunities for IT
consulting growth will lie in these areas:
1) Big data, data mining and predictive analytics
2) Cloud-based IT infrastructure
3) Mobile apps and data services
4) Data and network security and reliability
Source: Plunkett Research, Ltd.
7) Trends in Manufacturing, such as
Original Design Manufacturers
(ODMs), Lead to Collaboration and
Consulting-Like Services
In an interesting development, OEMs (original
equipment manufacturers) of a wide range of
products and components, from computers to hard
drives to automobile components, now consult
intensely with their clients in the product
development phase, prior to providing the actual
manufacturing. This has led to the evolution of some
OEMs into ODMs (original design manufacturers).
These ODMs consult with, design for and then
manufacture for their clients.
For example, an ODM might determine the needs
for an in-dash stereo/radio system of an automaker
client, design the system and finally manufacture the
system. The automobile industry has become an
environment in which major manufacturers, such as
GM, rely heavily on a handful of component and
systems manufacturers, such as Delphi, to consult in
the design and engineering phase of new car
planning. The newest generations of aircraft at
Airbus and Boeing are designed and manufactured to
a large extent by ODM partners scattered around the
globe.
The consumer electronics and personal computer
sectors are heading in the same direction. Contract
electronics manufacturers such as Flextronics consult
heavily with their clients in the design of new
products such as computers, stereos or
telecommunications equipment.
As technology has advanced rapidly and
microchips have become integral components of
many everyday items, consulting on design and
implementation has become necessary to many types
of manufacturers. Likewise, many types of service
providers, such as those in telecommunications, must
consult to a large extent with customers regarding
their systems’ needs. Consulting in these types of
situations may or may not result in additional fees,
but can be vital pieces of the complete sales cycle. In
many cases, the consulting functions at
manufacturing and services firms have been
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developed into true profit centers with specific fee
structures.
8) Consulting Firms Accept Assignments
with Contingency Fees
With the understanding that today, more than
ever, corporate clients want fast results and a high
return on their investments in consulting, many
consulting firms are accepting contingency payment
for part of their fees. This practice, sometimes called
variable pricing, recognizes the fact that client
companies are frequently taking big risks and facing
large fees when hiring consultants. Results matter,
and contingency fees reward consultants when goals
are met, while protecting the client when consulting
projects fail. Some consultancies now bid from 30%
to 75% (occasionally even 100%) of their jobs with
contingency pricing. Under such a plan, a base fee is
typically paid regardless of results, but a considerable
increase in the fee is paid when goals are met, such as
cost savings, increased efficiencies, increased sales or
higher customer satisfaction levels. In rare cases,
consultancies may take part of their fees in shares of
stock in a deal such as a leveraged buyout. Another
way of describing this type of contract would be a
retainer (or base pay) plus a success fee (or bonus).
Bain & Company was an early proponent of
contingency pricing which is now commonplace
among many consultancies.
Similarly, many outsourcing agreements now call
for “gain-sharing.” This is a practice in which the
outsourced service provider receives much higher
fees if cost-cutting and quality goals are met.
The most important thing in pricing is for
consultants to make their fees understandable and
justifiable. Consequently, the number of pricing
plans used varies widely, depending on the nature of
the client and the business practices of the consulting
firm. Additional fee plans may include fixed total
price, hourly price (with or without a cap on
maximum cost) or a base retainer plus variable costs.
Contingency pricing puts pressure on consulting
firms that make substantial investments up front in
facilities, equipment and staff in order to facilitate
their assignments. Additional pressure is coming
from competitors in countries that work under lower
cost structures, such as those in India, often driving
consulting prices downward.
9) Accounting Firms Taking Large
Market Share of Consulting Contracts
Accounting firms and CFOs in the U.S. are now
saddled with the Public Company Accounting
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Oversight Board. In addition, the Sarbanes-Oxley
Act of 2002 (often called “Sarbox”) placed an
immense financial reporting compliance burden on
CFOs and CEOs of publicly held corporations that
list their stock on American exchanges. The burden
was staggering as corporations and their accountants
and consultants scrambled to comply.
The Securities and Exchange Commission (SEC)
reworked Section 404 of the Act (which stipulates the
requirement for publicly traded companies to ensure
reliable and accurate financial reporting) so that firms
and their auditors are less likely to be overburdened
by compliance, yet are still likely to minimize the
potential for fraud. A 2016 survey conducted by
business consulting and audit firm Protiviti found
54% of large company respondents (meaning
companies with revenues of $20 billion or more)
spent in excess of $2 million on compliance in their
most recent fiscal year, while 86% of small
companies spent less than $500,000.
Nonetheless, Sarbanes-Oxley (Sarbox) has been a
major revenue booster for big accounting and
consulting firms, especially when conducting work
for clients that are new to the reporting process.
Many people argue that Sarbox has restrained the
ability of young companies to go public in the United
States, and is driving firms to list their stocks on
exchanges in other nations. Significant changes to
Sarbox may occur during the Trump administration.
Newly appointed officials are interested in reducing
the regulatory burden and making it reasonably easy
for firms to obtain needed financing.
Next came a vast array of daunting compliance
problems for banks, investment firms, credit card
issuers and insurance companies, as the governments
of the U.S. and UK along with EU regulators issued a
flurry of new regulations aimed at the financial
industry. These include the Dodd-Frank Act in the
U.S., along with a stringent new global rules covering
risk capital at banks and investment firms. Another
recent regulatory labyrinth in the U.S. was caused by
the creation of the Consumer Financial Protection
Bureau (CFPB) to oversee and regulate the issuance
of things like mortgages, credit cards, personal loans
and retirement plans. Both CFPB and Dodd-Frank
are likely to see changes under the Trump
administration.
Consulting work is a vital component of the
overall business strategy of accounting firms. In fact,
each of the big accounting firms generate more
revenue from consulting services than the total
revenues at the largest management consulting firms,
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such as McKinsey & Company, Boston Consulting
Group (BCG) and Bain & Company.
Since the demise of accounting giant Arthur
Andersen, LLP, the global accounting industry has
been reduced from the Big Five firms to the Big
Four, which together account for the vast majority of
the audits at publicly held companies worldwide.
These accounting giants are PricewaterhouseCoopers,
Deloitte, EY and KPMG.
History—The divestiture of accounting firm
consulting units: During the early 2000s, regulators
and financial leaders became concerned that a lack of
accounting objectivity could occur when a firm bills
a client as much for consulting services as it does for
financial auditing. All major accounting firms except
Deloitte divested themselves of their general
consulting units in an effort to stave off any possible
conflicts of interest. The fact that there was a rash of
accounting scandals, including the infamous 2001
failure of the energy company Enron, added fuel to
the fire.
PricewaterhouseCoopers sold its consulting
business, PwC Consulting, to IBM for $3.5 billion in
2002. It was then incorporated into IBM Global
Services, one of the firm’s fastest-growing and most
important units.
KPMG Consulting was spun off from its
accounting firm parent as a freestanding company,
which acquired the new name of BearingPoint. With
15,200 employees and 2008 revenues of $3.19
billion, BearingPoint was one of the world’s largest
consultancies. However, the firm elected to take
Chapter 11 bankruptcy protection in February 2009.
The company was a victim of both the global
economic slowdown and a heavy debt load (around
$1 billion) made unmanageable during the global
credit crunch. Accounting problems had also taken
their toll on the company, which is ironic considering
it was an offspring of an accounting company many
years ago. In 2009, BearingPoint sold the majority of
its North American public services business to
Deloitte for $350 million, its commercial services
business to PricewaterhouseCoopers for $44 million
and its Europe, Middle East and Africa practice to its
European management team for $69 million.
BearingPoint also sold its BearingPoint China
Consulting unit to Perot Systems Corporation in
2009.
Ernst & Young, in early 2000, agreed to merge
Ernst & Young Consulting with Cap Gemini, a well-
established global firm noted for IT consulting,
among other practices. The merged company
changed its name to Capgemini. (Global accounting
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firm Ernst & Young Global Limited changed its
name in 2013 to EY.)
Accounting & Consulting Today: Accounting
firms are once again operating giant consulting
practices. The Big Four accounting firms in the U.S.
(Deloitte Touche Tohmatsu,
PricewaterhouseCoopers, EY and KPMG) are
generating the bulk of their revenues from consulting
and advisory services, reaching $56 billion in 2017
compared to $47 billion in auditing. At first, the
focus was specialized consulting relating to
Sarbanes-Oxley and other compliance needs. More
recently, however, accounting firms have been
willing to expand their consulting operations.
PricewaterhouseCoopers (PWC) acquired
management consulting firm Booz & Company in
2014, changing the acquired firm’s name to
Strategy&.
During 2000, Andersen Consulting had the good
fortune to be spun off from the now defunct Arthur
Anderson accounting firm (Enron’s accountants) to
become the free-standing Accenture. Today,
Accenture is a 358,000-employee consultancy
operating in 55 countries. Fortunately, Accenture
was already well distanced from its former parent
company, Arthur Andersen, before its demise.
Today, Accenture remains one of the world’s most
successful consulting firms.
Second-tier accounting firms, such as BDO USA,
LLP (formerly BDO Seidman LLP), Grant Thornton
International and RSM McGladrey, have historically
served smaller clients since they do not have the
employee counts or prestige often needed to serve
companies with more than $1 or $2 billion in
revenues. However, with the passing of the
Sarbanes-Oxley Act, tier-two firms are successfully
bidding on audits for major corporations, since the
Big Four initially had a limited number of auditors
available to handle the increase in hours necessary
for compliance. The shift opened doors for smaller
accounting firms, especially for BDO USA (a
member of the BDO International group of firms).
The Dodd-Frank Wall Street Reform and
Consumer Protection Act of 2010 was a landmark
piece of legislation in the U.S. Dodd-Frank is having
a profound impact on investment and banking firms
which must provide regulators with staggering
amounts of data regarding their practices and overall
stability. Accounting firms, law firms and a host of
technology firms were offered tremendous
opportunities to assist these institutions in meeting
Dodd-Frank requirements. For example, bank
consultancy Invictus Consulting Group advises
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banking institutions as to how to comply with the
need for annual stress tests. Technology consultants
are participating as well, by designing software
systems to automate data collection, compliance and
reporting.
10) Many Industry Sectors Seek
Consulting and Outsourcing Income,
Competing with Pure Consultancies
While the leading firms in the consulting industry
were busy in past years with their own restructuring
and acquisitions, aggressive competitors surfaced that
created significant challenges. That is, leading
manufacturers and service companies of many types
determined that they might achieve significant
growth by offering consulting services. These
consulting services are frequently offered in
conjunction with complementary business offerings.
For example, manufacturers of complex machinery or
components may offer consulting services to enable
clients to best determine what to order and how or
where to use the products. Engineering firms often
provide consulting services that enable clients to
determine the feasibility of proposed projects—far in
advance of actual engineering services.
At the same time, a great deal of new competition
emerged in the information technology (IT)
consulting field. Manufacturers of computer
hardware and software watched enviously as upstart
IT consultancies grew at soaring rates during the
boom of the 1990s. While new firms were growing
and charging top rates for their services, many
computer industry manufacturers saw their prices per
unit sold dropping rapidly due to intense global
competition among hardware and software makers.
Adding consulting and/or outsourcing services to
their offerings gave hardware and software firms an
opportunity to build stable repeat revenue on top of
their manufacturing revenue bases, and they already
had a built-in base of existing customers that were
potential consulting clients.
IT consulting is evolving at a fast rate. This
sector is becoming more and more focused on cloud
computing. Cloud-based systems are rapidly
replacing traditional data processing centers. This
means that enterprises have a shrinking need to own
and operate giant data centers, as much of their needs
are outsourced to cloud systems like Amazon Web
Services and Microsoft Azure. There can be
tremendous operating efficiencies in shifting from in-
house data centers to the cloud. For example, there is
little-to-no capital investment required and the cloud
can result in a shrinking in-house data operations
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staff. (This fact presents an immense challenge to
companies that, until recently, grew very rapidly by
operating data centers for large clients on an
outsourced basis.) However, making a successful
shift to the cloud can require great planning, resulting
in excellent opportunities for consultancies to help
strategize and execute the shift.
This is big business, and it’s a huge change in the
consulting industry. For example, value-added
services, including consulting and outsourcing,
account for the majority of IBM’s revenues. IBM
Global Services (comprised of the Global
Technology Services segment and the Global
Business Services segment) grew at a rapid clip by
targeting small- and medium-sized businesses
through regional resellers, in addition to supplying
consulting services directly to many of the world’s
largest organizations. Oracle, SAP and the many
other major hardware and software firms all compete
for services revenues, including consulting—either
through wholly-owned subsidiaries or through
partnerships with consulting firms.
Xerox was among the latest to join the business
services competition with its February 2010
acquisition of Affiliated Computer Services. The
acquisition allowed Xerox to expand its services
offerings to the extent that the new sector accounts
for more than one-half of its total revenue. Xerox’s
Services segment (which includes Business Process
Outsourcing, Information Technology Outsourcing
and Document Outsourcing) generates more than
one-half of the firm's total revenues. In early 2017,
Xerox completed the spin-off of its services business
into a free-standing firm called Conduent.
11) Major Corporations and Organizations
Develop Internal Consultants and
Seek Outside Clients
Leading corporations such as Pfizer, UPS and
USAA have built internal management consulting
staffs. The goals of such moves vary, but they
include maintaining better control over the consulting
process, improving internal communications,
enhancing the understanding between staff and
consultants and creating a consulting staff that has
first-hand experience and knowledge of company
culture and procedures. However, the top goal on the
list must inevitably include cutting consulting costs,
which can run thousands of dollars per day for highly
experienced management consultants provided by
major outside firms.
In some cases, internal consultants may hire
external consultants on an as-needed basis. The
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internal consultant trend has grown to the point that a
professional association has been created, the
Association of Internal Management Consultants,
Inc., www.aimc.org. The group has an annual spring
conference and an impressive membership roster that
includes people from blue-ribbon firms. On an
organization chart, some firms may classify their
internal consultants as part of “planning” or
“strategy” departments.
One interesting offshoot of this trend is that the
internal consulting units at a few companies have
begun offering consulting services to outside clients.
This not only creates a new profit center for the
company, it also promotes the brand reputation of the
parent company. This is increasingly common in
industries such as hospitality that are focused on high
levels of customer service. At the Walt Disney
Company, long famous for customer satisfaction and
innovative employment practices, a consulting unit
called The Disney Institute (disneyinstitute.com) is
now teaching other firms how to better engage their
customers. Clients in a wide variety of industries are
calling on consultants from The Disney Institute to
show their executives how to implement more
effective practices or to train employees in higher
levels of service, teamwork, the creation of brand
loyalty and innovation.
Likewise, The Ritz-Carlton Leadership Center, a
unit of Ritz-Carlton Hotels (itself a luxury property
subsidiary of hotel giant Marriott), is teaching client
firms how to provide superior service. The Ritz-
Carlton Advisory Services unit teaches leaders at
client firms how to benchmark their own practices
against the proven theories in practice at Ritz-
Carlton. In addition to pure consulting, the firm
schedules classes for employees and executives of
outside firms. Courses offered by Ritz-Carlton
include “The Ritz Carlton Experience.” Billed as a
class for non-managerial staff, it focuses on the vital
steps in delivering excellent customer service. The
program takes place at selected Ritz-Carlton hotels
and includes a two hour “Service Excellence Culture”
presentation and another two-hour session called
“Memorable Customer Service.”
At the federal government level, the U.S. General
Services Administration (GSA) runs its own IT
consulting arm. It’s called Federal Acquisition
Service or FAS (formerly the Federal Technology
Service (FTS)), and it provides consulting, systems
integration, design and purchasing services to federal
agencies.
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12) Corporate Clients Want Solid Returns
on IT Investments
ROI (return on investment) has become the
mantra of the chief information officers (CIOs) at the
corporations served by consultancies. Only if a solid
return on new dollars invested in computer and
telecommunications projects can be forecast will new
projects be assigned to consultants. At the same
time, IT system managers have become much
shrewder bargainers. They demand better prices as
well as free extras—and they often get them.
This trend sets the tone for IT consulting projects
today. In contrast, during past booms, IT
consulting/implementation projects were often bid on
an estimated basis that allowed for significant growth
of the total fee if the project took longer than
originally thought. Today, however, many IT
consulting projects are bid on a “fixed cap” basis,
whereby a pre-agreed fee is guaranteed to see the
project through to successful completion. The
relatively new trend of contingency pricing, that is,
the final amount paid for a consulting assignment
being dependent upon the actual results of the work,
has also dampened final profits at many
consultancies.
Meanwhile, intense competition from IT
consultancies based in India, such as Tata, that have
lower operating costs than their peers in Europe and
North America, held down bids and increased the
buying power of corporate clients.
Recently, the IT industry has gained strong
momentum, riding a new wave of IT investment.
This is due to several factors, including a) pent-up
demand thanks to reduced spending during the recent
recession; b) a rapidly increasing need for better
network and data security; c) growth in network and
internet traffic; d) a growing interest in cloud
computing; and e) continuing adoption of mobile
devices for business, consumer and industrial uses.
13) Consultancies Position Themselves to
Serve Global Markets and
Multinational Corporations
Major consultancies operate offices in the most
important business centers in Europe and Asia-
Pacific as well as in North and South America. Many
operate worldwide and have multiethnic, multilingual
employee bases. New overseas offices may be
opened directly by a consulting firm, but local offices
are often acquired. These acquisitions offer some
advantages, including built-in client and employee
bases. Many of the largest consultancies get 50% or
more of their revenues from overseas. The newest
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frontier in global consulting is Africa, where rapid
economic growth is being enjoyed by a handful of
nations.
The increase in offshoring is adding fuel to this
trend. Technology consulting firms in particular are
competing fiercely with companies based in lower-
cost nations, such as Wipro, based in India. As a
result, global consulting companies based in the U.S.
and Europe have no choice but to open offices in
lower-cost nations.
Major Management Consulting Firms
With Significant Offices in China
A.T. Kearney
Bain & Co.
Boston Consulting Group
McKinsey & Company
Mercer
Management consulting firms are building their
presence in emerging markets, especially in India and
China. Deloitte Touche Tohmatsu, for example,
spent $1 billion between 2010 and 2015 on new hires
and development in India and China, in addition to
Southeast Asia, Russia, Brazil and the Middle East.
Meanwhile, EY retains a major presence in China
with thousands of employees. EY has also been
beefing up its recruiting in India, Africa, Russia,
Brazil and the Middle East. Having staff working in
countries where local competition is growing (such as
Tata Consultancy Services Ltd. in India) helps
western firms to better compete in global markets.
In China, rapid growth in recent years at
industrial, financial and services companies created
superb opportunities for U.S. and European
consulting firms. Chinese executives are eager to
adopt effective strategies and styles needed to
become truly global player within their fields.
Consulting contracts cover such areas as human
resources, IT, corporate strategy, operations,
marketing and manufacturing. As China matures,
however, U.S. and European consulting firms are
beginning to see some of their most talented people
jump ship and set up independent practices in Hong
Kong, Shanghai or Beijing. Meanwhile, Chinese
economic growth has been slowing.
An interesting development in India has occurred
as well. Former consultants at top firms such as
McKinsey are becoming entrepreneurs, setting up
their own research and consulting shops, taking
advantage of the low payroll costs of local MBAs,
engineers, CPAs and Ph.D.s.
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SPOTLIGHT: Infosys Ltd.
Infosys Ltd., headquartered in India with offices
worldwide, provides consulting, technology,
engineering and outsourcing services to businesses.
The company offers a range of customized software
solutions, including development, maintenance and
reengineering as well as e-commerce consulting
through 85 sales and marketing offices worldwide.
Business solutions include consulting and systems
integration comprised of consulting, enterprise
solutions, systems integration and advanced
technologies; business IT services comprised of
application development and maintenance;
independent validation services; infrastructure
management; engineering services comprised of
product engineering and life cycle solutions and
business process management; products, business
platforms and solutions to accelerate intellectual
property led innovation, including Finacle, the
company’s banking product, which offers solutions to
address core banking, mobile banking and e-banking
needs of retail, corporate and universal banks
worldwide; and newer areas such as cloud
computing, enterprise mobility and sustainability.
Solutions are delivered through the company’s
proprietary Global Delivery Model, which divides
projects into components that are executed
simultaneously at client sites and at development
centers in India and around the world.
Approximately 61.9% of the company’s 2017
revenue was derived from clients in North America,
22.5% from clients in Europe, with the remainder
from the rest of the world. In September 2017, the
firm acquired Brilliant Basics, a London-based
product design and customer experience innovator.
14) Offshoring to India Drives Changes in
the Global Consulting Industry
The largest American and European technology
consulting companies have created tens of thousands
of jobs in foreign countries including India, China,
the Philippines, Canada, the Czech Republic and
Mexico, among others. Nations with large
populations of well-educated, English-speaking
people are seeing tremendous job growth in IT and
other business services.
The savings to employers can be impressive.
However, due to intense demand for quality
employees, white-collar wages have been rising
rapidly in India, China and elsewhere. Major
technology and consulting firms in India have
continually instigated significant pay raises.
Nonetheless, turnover is high, and it is not unheard of
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for an employee to jump ship twice in one year, in
search of higher pay. Top Indian consultancies,
including Wipro and Tata Consultancy Services,
posted significant revenue growth in recent years.
Many of these firms continue to hire and expand
aggressively. NASSCOM (India’s National
Association of Software and Services Companies)
projected that the nation’s outsourcing and consulting
industry revenues grew from $86.4 billion in 2014 to
$98.0 billion in 2015 and $108 billion in 2016.
Offshoring is having a tremendous impact on all
facets of the consulting industry. In some cases, the
industry has seen consulting and outsourcing
companies from such nations as India making
acquisitions in the U.S. or in Europe. For example,
Wipro, a massive India-based IT outsourcing
company that is enjoying soaring success, acquired
NerveWire, a Boston-based e-commerce and internet
consulting company. Wipro is also expanding
globally, opening a global development center in
Mexico and a business process outsourcing center in
the Philippines. In March 2016, Wipro completed its
acquisition of HealthPlan Services from Water Street
Healthcare Partners for $460 million.
Aggressively managed IT consultancies based in
India, such as Wipro, have operating costs that are
low enough that they are able to significantly
undercut the prices of U.S.-based work, and they
gained market share at a rapid rate. The top Indian
firms enjoyed booming revenue growth in the past
several years. Many even posted growth during the
worst of the economic recession since ailing
companies in the U.S. and elsewhere increasingly
outsourced business needs to cut costs.
The relatively low operating costs of India have
led foreign-based firms to open large offices of their
own within India, with tens of thousands of local
employees. Other offshore employees work in highly
skilled technical areas such as research and
development and engineering. Research and analysis
of all types are rapidly being offshored also,
particularly to India, as are professional services. A
great deal of market research and market analysis
work has moved to India, where former employees of
consultancies such as McKinsey have set up large
shops that provide services at very competitive rates.
Other offshore workers support U.S. and Europe-
based management consultants by doing basic
research, preparing reports and building PowerPoint
presentations. While some of these tasks can be
offshored, it is next to impossible that the jobs of lead
management consultants or managing directors will
be fully offshored—clients want face time with lead
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consultants, and most projects require that
consultants spend considerable time on-site in
clients’ facilities.
In IT consulting, large numbers of jobs will
continue to be offshored. With intense management
supervision onsite and proper lines of communication
and control, many types of programming can be
accomplished from anywhere. Adding to this trend is
the fact that collaboration software and systems have
advanced steadily, including such tools as online
meetings featuring video and web-based whiteboards.
SPOTLIGHT: Tata Consultancy Services
Limited (TCS)
Tata Consultancy Services Limited (TCS) is one
of India’s largest consulting companies and one of
Asia’s largest independent software and services
organizations, with a presence in 46 countries. The
firm is part of the Tata Group, an Asian conglomerate
with interests in energy, telecommunications,
financial services, chemicals, engineering and
materials. TCS primarily provides IT consulting,
services and business process outsourcing (BPO) for
international businesses. TCS’ services include
assurance, business intelligence and performance
management, business process, consulting, digital
enterprise, e-sustainability, engineering and
industrial, enterprise security and risk management,
enterprise solutions, iON integrated IT-as-a-service
solutions for small and medium businesses, IT
infrastructure, IT services, big data and cloud,
platform solutions and supply chain management.
The company focuses on software engineering
practices and standards as well as research and
development in software engineering and technology.
Its TCS BaNCS core banking software suite is used
by retail banks, and includes functions for universal
banking, core banking, payments, wealth
management, foreign exchange, compliance and
many more operations. The firm has formed
alliances with leading technology companies,
academic institutions and consulting firms to provide
customers with expertise in technology fields in
which it does not specialize. Development of new
strategies and technologies occurs in the firm's global
centers of excellence, located in several nations.
TCS has offices throughout North America (with a
regional headquarter in New York City), four of
which are development centers and centers of
excellence.
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A few of the company’s 67 subsidiaries include
Tata America International Corporation, Tata
Consultancy Services Asia Pacific Pte Limited in
Singapore, Diligenta Limited in the UK and TCS e-
Serve International Limited in India.
15) BPO and KPO: White-Collar and
Professional Tasks Such as Law and
Accounting Are Outsourced/Call
Centers Become More Sophisticated
Offshoring was once thought of as the process of
sending only less-skilled, low-paying jobs overseas.
This is no longer the case, and the reality of white-
collar jobs moving offshore is causing alarm within
many professional associations and dislocating
workers in America and elsewhere. Today’s
offshoring includes much more than the replacement
of call center operators or textile mill workers with
lower-paid workers in Asia. In fact, Indian
outsourcing companies such as Tata Consultancy
Services Ltd. have scaled back their call-center
services in favor of better paying, higher profit
margin white-collar services.
BPO, or business process outsourcing, has been
one of the fastest-growing segments in the offshoring
sector. It has evolved far beyond its initial focus on
call centers. Today, BPO services include human
resources management, clerical tasks such as billing
and purchasing, as well as many types of customer
service or marketing activities, depending on the
industry involved.
KPO, or knowledge process outsourcing, refers
to the use of outsourced and/or offshore workers to
perform business tasks that require judgment and
analysis. Examples include such professional tasks
as patent research, legal research, architecture,
design, engineering, web site design, market
research, scientific research, accounting and tax
return preparation.
Today, offshoring includes the use of foreign
workers to handle routine white-collar and
professional tasks. For example, accountants in India
are now preparing hundreds of thousands of
American income tax returns yearly—a potential loss
to professional accountants based in mature
economies. The eternal question regarding
offshoring looms large here—does offshoring of
professional tasks increase productivity and net
economic activity in nations such as the U.S., or does
it lower American wages and create a net loss of
professional jobs?
Offshoring is clearly affecting a wide variety of
white-collar and professional sectors in the U.S.,
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Canada, Western Europe, Australia and Japan. In
particular, offshoring is being used to a growing
degree for the more mundane tasks in legal services,
architecture, design, engineering, health diagnostics,
accounting and marketing. This is in addition to the
already immense offshore business in software and
hardware design and engineering.
High-security, internet-based data environments
have been implemented to make it possible for very
sensitive personal data to be worked on in offshore
facilities. Nonetheless, firms that are responsible for
sensitive, personal data are increasingly anxious
about the potential of having that data hacked and are
therefore forced to invest very heavily in security
systems and software.
For example, accountants in India who are
preparing income tax returns for Americans may log
into specialized sites containing clients’ data, such as
previous years’ tax returns and scanned copies of
W2s as well as income or expense documents.
However, they may not be able to see the clients’
personal information, such as complete name,
address and social security number. In addition,
financial account numbers may have been concealed.
The offshore accountant can do the basic tax return
work within the secure system. Later, the final return
is compiled and printed out by the client’s personal
accountant back home.
Additional white-collar and professional tasks
moving offshore include jobs in financial services
such as banking and insurance. Vast numbers of U.S.
back-office financial services jobs have moved
overseas. Hundreds of thousands of workers in the
Philippines, India and elsewhere are employed in call
centers, answering the questions of U.S. bank and
investment customers regarding their accounts. The
Philippines has emerged as what some consider to be
a more effective destination for U.S. outsourced call
center jobs, because of its cultural affinity with
America and the large population that grew up
speaking excellent English, with a clear, American-
style accent. This is due to the fact that the
Philippines was an American territory for many
decades. Recently, the Philippines has been facing
growing competition from outsourcing companies in
low-cost nations like Vietnam and Indonesia.
Meanwhile, insurance application processing,
claims processing and employee benefits
administration are all ripe for offshoring. More and
more accounting and bookkeeping tasks have moved
offshore, in addition to the tax return preparation
noted above. Also, the jobs of certain types of
financial analysts are moving offshore to MBAs
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trained in Indian universities. U.S. banks have been
outsourcing a growing portion of mortgage
processing to India.
Another industry rapidly adopting offshoring is
publishing. Offshore centers are offering highly
trained workers who perform page layout, advertising
design, prepress services, text conversion to digital
format, index creation, content creation, high-level
editing and many other tasks.
Lawyers are facing the offshore trend as well.
For example, some U.S. law firms are using services
in India for basic patent and trademark research.
Inexpensive, outsourced legal services are on the rise,
especially in India. While associates at U.S. legal
firms typically bill more than $200 an hour,
experienced attorneys in India bill at much lower
rates. Pangea3 LLC, a legal process outsourcing
(LPO) firm in India (which was acquired by
Thomson Reuters Corporation in 2010), has
reportedly enjoyed remarkable growth in revenue
since its founding. Its services include contract
drafting, research regarding mergers and acquisitions,
litigation support and corporate document
preparation. (Pangea3 is not to be confused with a
San Francisco-based firm called Pangea Legal
Services.) Elsewhere, one major Chicago-based law
firm has hundreds of workers in the Philippines,
working at such vital tasks as billing, accounting and
marketing.
An interesting twist has been occurring in legal
outsourcing. Legal services firms outside the U.S.
such as Pangea3 are opening offices in American
cities. In Pangea3’s case, it has an office with
hundreds of employees in a suburb of Dallas, Texas
in addition to its New York headquarters and its
Mumbai operations. The firm, along with a number
of its competitors, is finding that some jobs, such as
military contracts or patent law, are better done by
attorneys within the U.S. The company’s annual pay
scale per attorney is far less than attorneys typically
make at top U.S. firms. However, the legal market in
America has been one of too many new law school
grads applying for too few jobs. Another benefit on
the American side is that, thanks to low pay scales,
the prices are somewhat competitive with what would
be spent by outsourcing the work to India or
elsewhere.
Yet another business sector that is seeing
outsourcing activity is architecture. For example,
Cadforce, Inc. is a California-based architectural firm
that employs designers, architects and computer
technicians in ten global cities, including locations in
the U.S. and India. The company utilizes proprietary
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online collaboration computer-aided design (CAD)
systems to allow both clients and offshored workers
to view and markup the same drawings during the
design process. Cadforce is a subsidiary of
engineering services company Neilsoft. As for which
countries are benefiting the most from business
process and IT outsourcing activity, a 2017 ranking
of destinations by Tholons listed five cities in India in
the top 10 globally, along with single cities in the
Philippines, Brazil, Ireland, Poland and China.
Outsourcing industry executives are keeping a
close watch on how automation is changing the call
center, BPO and related sectors, and plotting their
future business strategies accordingly. For example,
sophisticated telephone answering software can ask
specific questions of the caller, and then route the call
to exactly the right person, or perhaps to an
automated response. Overall, this can save from
seconds to minutes per call. Likewise, many other
functions are becoming automated, utilizing, for
example, software that can listen to a caller’s
questions and provide computer-generated answers
about account balances, or provide detailed
instructions about how to complete a business form
or set up a basic computer device such as a router. At
the same time, automation and sophisticated
monitoring devices means it requires fewer people in
an offshore facility to monitor a client’s computer
network or web site.
16) New MBAs Desire Consulting and
Accounting Jobs
During the tech-driven business boom of the late
1990s, vast numbers of highly qualified graduating
students were snapped up by the consulting industry.
Perhaps as many as 35% to 40% of newly minted
MBAs went into consulting at one point (while many
of the rest of their peers jumped into internet,
telecommunications and e-commerce companies).
When the tech boom became a tech bust, MBAs
found that consulting jobs were scarce due to
economic trends and the slow job market, and few of
them landed the consulting jobs they were seeking.
As an alternative to consulting, some MBAs turned to
employment in basic industries such as automotive
and consumer goods. A large number turned to
lucrative jobs in the investment and finance industry.
In the U.S., new MBAs have consistently listed
consulting and accounting jobs in the top ranks of
their desired careers. The 2017 Universum Survey of
business students from top universities found that
Google was in the number one spot as a desired
employer, followed by Goldman Sachs and Apple.
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Internet Research Tip: Management Consulting
The Institute of Management Consultants
www.imcusa.org/
Provides professional certification of management
consultants. On the site, you’ll find information
regarding issues in management consulting, including
ethics, professional development and certification.
SPOTLIGHT: McKinsey & Company
For most of its history, McKinsey & Company,
founded by James O. McKinsey in 1926, has led the
traditional management consulting pack. Marvin
Bower, who served as Managing Director for most of
the 1950s and 1960s, is considered by many to be the
father of modern management consulting. McKinsey
& Company still reigns supreme, maintaining the
most elite client roster and culling the brightest and
best business school students as associates and
partners. The firm has seen significant changes in the
last decade. Under the auspices of former Managing
Partner Rajat Gupta, McKinsey rapidly expanded
from 58 offices around the world to today’s 100
offices in over 50 nations. The list of employees
included more than 12,000 consultants and almost
2,000 research and information personnel in 2017.
Today, the Managing Director is Kevin Sneader.
Realizing the potential of the developing world long
before most of its competition, McKinsey has
completed hundreds of assignments in China in
recent years and has established an Asia-Pacific
regional headquarters in Shanghai. The McKinsey
Global Institute helps leaders in multiple sectors
develop deeper understanding of the global economy.
McKinsey publishes a highly regarded quarterly
magazine, The McKinsey Quarterly—required
reading for those who aspire to be at the top of the
consulting game.
SPOTLIGHT: Boston Consulting Group
Another top gun in consulting is Boston
Consulting Group (BCG). BCG began in the early
60s under the leadership of former General Electric
executive Bruce Henderson. The firm grew steadily
under his leadership. A current president and CEO,
Rich Lesser, assumed the top office in January 2013.
Today’s staff totals about 16,000. BCG takes an
apprenticeship approach to new hires. With more
than 90 offices in 50 countries, the firm is one of the
world’s largest consulting organizations. Most of
BCG’s offices are located in Europe and Asia Pacific,
though the firm has a respectable North American
presence as well.
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Areas of consulting expertise include branding,
consumers, corporate development, deconstruction,
e-commerce, energy, financial services,
globalization, health care, industrial goods,
information technology, operations, organization,
pricing, retail, strategy, technology, communications,
travel and tourism. BCG also publishes extensive
reports on many aspects of multiple industries and is
constantly developing new ideas on business
structure and efficiency. This written material is
stored on the company’s web site and can be
searched in multiple ways. BCG has long seen the
potential in Asian markets. It has significant clients
in countries from Japan to China to South Korea.
The company also operates the Center for Health
Care Value, which collects data to establish fair
healthcare prices in response to the trend of rising
costs; the BCG Henderson Institute (BHI), which
attempts to shape business strategy; the Center for
Customer Insight, which collects data to determine
how to best access the consumer landscape; the
Center for Energy Impact, which collects data about
the future availability, economics and sustainability
of the world's energy sources and the implications for
energy companies and their portfolios; the Digital
Transformation Accelerator, which helps top
management prepare to make fundamental changes in
order to remain competitive in the digital age; and the
ValueScience Center, which develops and provides
advanced valuation techniques for M&A and
corporate strategy applications.
SPOTLIGHT: Bain & Company
Bain & Company began in 1973 when former
BCG partner William Bain formed a company with
the idea of working closely with only one client from
each industry sector. The concept initially worked
well, but it fell by the wayside once the firm grew
significantly and searched for more clients. The
current employee count at Bain totals around 6,000.
Bain & Company provides business consulting
services on a global level. From 56 offices in 36
countries (as of 2018), the firm’s consultants work
with top management executives from thousands of
companies to help them outperform market
competitors and create sustained financial growth and
stability. Most of the company’s offices are located
in the heavily industrialized economies of the U.S.
and Europe, but offices in Brazil, South Africa, China
and Australia are also key parts of the firm’s
business.
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The firm continues its customary hiring of new
MBAs and assigning them heavy client work from
the start, believing that young strategists bring
valuable business school skills such as spreadsheet
analysis and basic accounting expertise to clients’
needs.
SPOTLIGHT: IBM Global Business Services
The parent IBM company has undergone
tremendous changes in the past few years. Its
evolution from a hardware and software
manufacturer to a comprehensive IT services
company has brought the corporate giant firmly into
the consulting sector. During late 2016, IBM
reorganized its primary operating segments to better
reflect the dominant themes in information
technologies today, such as artificial intelligence and
cloud computing. Subsidiary IBM Global Business
Services is a business consulting, software
management and computer systems management
powerhouse on a worldwide basis. It traces its roots
back to a combination of the firm’s own massive
service business and its acquisition of PwC
Consulting (a division of PricewaterhouseCoopers) in
2002. Clients benefit from the company’s long
history of cutting-edge technology and continuing
commitment to research and development (R&D).
An important concept at IBM is the depth of
customer involvement. Researchers and consultants
spend a significant amount of their time working with
customers, seeking opinions and ideas while offering
solutions and services. Clients’ feedback fuels R&D
efforts for future products and technologies.
SPOTLIGHT: Accenture
Formerly Andersen Consulting, Accenture is the
largest combined management and technology
consulting firm in the world. Unlike traditional
consulting firms such as McKinsey and BCG,
Accenture offers technical outsourcing in addition to
corporate strategy. With a staff of 425,000 in 53
countries, Accenture is truly a global consulting
giant.
The company was created in 1989 when a group
of consultants at Arthur Andersen, LLP (the now
defunct major accounting firm) banded together to
form a consulting entity with a focus on technology
services for large-scale systems integration. By
2000, the company had expanded into management
consulting and outsourcing.
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In 2001, the firm officially severed contractual Internet Research Tip-Interviewing:

ties with Andersen and changed its name to
Accenture, in accordance with an arbitration ruling
by the International Chamber of Commerce. The
negotiations weren’t pretty, but Accenture emerged
the winner, especially in light of Andersen’s
subsequent scandal-ridden demise. Accenture went
public in July 2001, ending more than a decade of
operation via locally owned independent
partnerships.
Accenture appears to be weathering the world’s
economic challenges well. Accenture is focusing on
outsourcing services for growth, with plans to make
outsourcing account for 50% of total revenues over
the mid-term. About 30% of Accenture’s
assignments are now taken on a contingency basis,
whereby the firm’s fees increase significantly if the
clients’ goals are met. In November 2017, the firm
invested in a minority stake in 1QBit, a quantum
computing firm based in Vancouver, British
Columbia.
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SPOTLIGHT: Deloitte Consulting

After investing $20 million to plan a spin off and
rebranding of Deloitte Consulting (with the plan to
name it Braxton), parent Deloitte Touche Tohmatsu
decided to hang on to the company instead, in August
2003. The decision was surprising, to say the least,
since most audit companies were racing to distance
themselves from consulting operations due to
potential conflicts of interest between consulting and
auditing units. Deloitte Consulting now operates as
one of the largest units of Deloitte Touche Tohmatsu.
It offers a wide range of consulting services including
strategy, human resources, enterprise applications,
outsourcing and technology integration from offices
in countries around the globe, totaling about 18,000
employees.
Another random document with
no related content on Scribd:
 »Te haluatte paikkaa», jatkoi asiamies. »Ennen kaikkea täytyy
minun saada tietää mikä alanne on. Oletteko näyttelijätär vai
tanssijatar, ooppera- vai operettilaulajatar?»

»Tähän saakka en ole ollut millään alalla erikoisesti, herra tohtori.

Mutta haluaisin ruveta näyttelijättäreksi.»

»Vai niin, ette siis ole vielä esiintynyt missään… Te haluatte ensi-
esiintymistä. Se onkin vaikeampaa. Missä olette opiskellut ja minkä
ohjelmiston olette valmistanut?»

»Minä… minä en ole ensinkään valmistautunut näyttämöä

varten… ja ohjelmisto tulee minun vasta hankkia.»

Asiamies pudisti hymyillen päätään. »Siis harrastelija vain?»

»Niin, minä olen usein esiintynyt seuraelämässä saavuttaen

suurta suosiota. Minulla on hyvä muisti ja rakastan taidetta.
Yksityisasiat — joita minun tuskin tarvinnee teille kertoa — ovat
pakottaneet minut luopumaan entisistä oloista… Se on syynä
päätökseeni antautua näyttämön palvelukseen, ja siksi käännyn
puoleenne paikantiedusteluillani… ensi aluksi jossain pienemmässä
teatterissa…»

»Mutta, neiti hyvä», keskeytti tohtori, »huomaan, ettei teillä ole

minkäänlaisia kokemuksia teatterialalla. Te antaudutte —
luonnollisista syistä — tällaiselle yksinkertaiselle alalle. Luuletteko
näyttämön olevan sellaisen paikan, jonka jokainen, joka jostain
syystä on alentunut yhteiskunnassa (olin ymmärtäväni teidät niin),
noin vain voi ottaa turvapaikakseen, uudeksi yhteiskunnalliseksi
asemakseen. Ettekö tiedä näyttelemisen olevan taidetta ja että tämä
taide edellyttää synnynnäisiä taipumuksia, pitkiä ja laajoja opintoja.»
 Hanna tunsi kiusallisen ymmällejoutumisen punan peittävän
poskiaan. »Luulin tosiaan… On totta, ettei minulla ole kokemuksia
tässä suhteessa… mutta minä en ollut ajatellut näyttelemistä
opittuna taiteena kuten laulua ja tanssia… kun kerran täydellisesti
osaa kielen, on esteettisesti sivistynyt, tuntee kirjallisuutta ja sen
lisäksi on yksityistilaisuuksissa osoittanut omaavansa taipumuksia,
niin arvelin… että…»

»Te olette kyllä jossain määrin oikeassa. Teknillinen puoli ei ole

näyttelemisessä yhtä tärkeä kuin muissa taiteissa, mutta silti
välttämätön. Jos tahdotte antautua näyttämö-alalle… te olette vielä
niin nuori… tulee teidän pyrkiä teatterikouluun. Jos te sitten
koenäytännöissä saavutatte menestystä, olette saanut tottumusta ja
jos teillä on tyydyttävä ohjelmisto, niin voitte kääntyä jonkun
teatteriasioimiston puoleen… sillä on silloin jokin tukikohta, mihin
vedota, esittäessään teitä johtajille. Mutta näin… taivaasta tipahtanut
nuori neiti, olkoon hän miten kaunis ja ihastuttava tahansa —
(kumarrus) — en mitenkään voi haittaamatta laitokseni arvoa (tohtori
Süssherz korosti mielilausettaan) ehdottaa teitä mihinkään
paikkaan.»

Hanna nousi. »Niin ollen pyydän anteeksi, että olen teitä

vaivannut… huomaan kokemattomuuteni…»

»Mutta istukaahan vielä, neitiseni — puhelkaamme hiukan — te

miellytätte minua; miksi ette huoli neuvostani ja pyri johonkin
teatterikouluun?»

»Minulla ei ole siihen aikaa.»

»Te tahdotte siis ensi-esiintymisenne aivan kohta?» hymyili

asiamies.
»Ehkä jo ylihuomenna?»

»Ei ylihuomenna, minun tulisi toki valmistaa osani. Mutta minulla

on hyvä muisti ja opin helposti.»

»Minkä alan olette sitten aikonut valita?» kysyi tohtori Süssherz

edelleen, sillä Hannan kokemattomuus huvitti häntä.

»Salonkinaisen…»

»Entä onko teillä siihen tarvittavat puvut?»

»Puvut? Eikö johtokunta anna niitä?»

»Ah, lapsi raukka, tämäpä vasta hullua. Muodinmukaiset pukunsa

täytyy näyttelijäin kustantaa itse.»

»Palkoillaan? Minä olen luullut vasta-alkajien palkkoja hyvin

pieniksi… ja kuitenkin? Niin, kuten huomaatte, olen tässäkin asiassa
hyvin kokematon.»

»Totta totisesti, niin olettekin. Vasta-alkajan palkka voi nousta noin

viiteenkymmeneen guldeniin kuukaudessa — ja tarvittaviin pukuihin
menee, jos on ymmärtäväinen ja käytännöllinen, noin neljä- tai
viisituhatta guldenia. Mutta, kuunnelkaahan minua, neiti, jos teistä on
niin mieluista ruveta taiteilijattareksi, niin on ehkä keino ja minä
voisin auttaa teitä.»

Hanna toivoi jälleen. »Miten — te tahtoisitte siis?»

»Sallikaa minun tehdä tunkeileva kysymys: Onko teillä ystävää?»

»Olen vallan yksin maailmassa. Miksi sitä kysytte?»

 »Koska jalomielinen ystävä voisi toteuttaa toiveenne… Tai ehkä
teillä itsellänne on tilaisuus? Jos sitoudutte olemaan vuoden
palkattomassa toimessa, jos te edelleen, ollakseni haittaamatta
laitostani lähettäessäni maailmaan taiteenharrastelijan, sopimusta
allekirjoitettaessa minulle suoritatte viisisataa guldenia; jos te
sitäpaitsi tuotte mukananne loistavan, runsaan puvuston ja jonkun
verran rahaa, niin lähetän teidät maaseututeatteriin, jonka johtaja
äskettäin kirjoitti minulle, — ja siellä voisitte koetella onneanne…
Voihan olla mahdollista, että teillä on taipumuksia, ja ellei ole, niin on
teillä kuitenkin pukuja, ja lopusta… niin, sanon sen mielistelemättä…
huolehtii kauneutenne. Loppujen lopuksi te saavutatte myrskyisää
suosiota… valloitatte ritarin… tai ainakin joitakuita tehtailijain poikia
ja kiitätte onnentähteänne, joka on johdattanut teidät asioimistooni.
No, miksi tuijotatte minuun niin, ihastuttava viattomuus?»

Hannan posket eivät enää olleet punaiset; hän oli kalmankalpea.

Tuntui kuin aikaisemmin polttanut kuolemankaipuu olisi taasen
herännyt.

Hän meni ovea kohden. »Vielä kerran, suokaa anteeksi, että olen
vaivannut… hyvästi!»

Tohtori Süssherz sulki häneltä tien.

»Sanokaa minulle kuitenkin nimenne ja osoitteenne, te ihanin…»

ja aikoi ottaa Hannaa leuasta.

Hanna avasi kiivaasti oven ja — tervehtimättä etuhuoneessa

olevia — pakeni nopeasti kauhuissaan jättäen »Taideasioimiston»
selkänsä taa.
XV.

Hanna ei poistunut moneen päivään huoneestaan. Hänen mielensä

oli mitä synkin. Pettyneet toiveet, teatteritoimistosta saamansa
surkeat havainnot herättivät jälleen eloon uinuvat omantunnontuskat.

Itsemurhanajatuksia ei hänellä enää ollut — ne hän oli ainiaaksi

voittanut — mutta hän luuli, tuntiessaan itsensä sairaaksi, kuoleman
vapaaehtoisesti lopettavan hänen tuskansa. Hänen ajatuksensa
keskittyivät jälleen vainajan ympärille, ja maatessaan siinä
puolihorroksissa, kuumehoureissa hän toisti lakkaamatta hiljaa:

»Odota, armahin, minä tulen!»

Mutta hänen ei sallittu kuolla. Hän tuli pian terveeksi. Ravintolan

palvelijatar oli hyväntahtoisesti hoitanut häntä, tuonut hänelle teetä ja
valvonut öitä hänen luonaan.

Hän sai uutta elämänrohkeutta ja halua taistella. Kahdeksan

päivää onnettoman käyntinsä jälkeen tohtori Süssherzin luona hän
lähti uudelle vaellusretkelle.

Häntä harmitti epäkäytännöllinen ja mieletön päähänpistonsa

antautua näyttelijättäreksi. Tuliko onnettoman naisen, joka
ainoastaan äärimmäisyyteen saakka siveellisen elämän kautta
saattoi omissa silmissään kohottaa kadottamansa arvon, heittäytyä
teatterielämän kirjavaan hyörinään, alkaa lahjojaan kehittämättä ja
varoja vailla kilpailla parempiosaisten näyttelijättärien kanssa
suosiosta? Entä mahdollisuus, että hänet tunnettaisiin… Mutta
kotiopettajattaren toimi, se olisi jotain toista. Siihenhän hänellä olisi
monta edellytystä. Hänen suuri kielitaitonsa ja musikaaliset
taipumuksensa olivat harvinaiset. Tällä alalla hän voisi helposti
saada paikan ja elää piiloutuneena hiljaiseen maalaiskotiin tai joutua
ulkomaille. Ei kukaan saattaisi tuntea häntä. Ehtymättömällä
ahkeruudella ja kovalla velvollisuuksiensa täyttämisellä hän saisi
osakseen kunnioitusta, hän voisi antaa arvoa itselleen, eikä enää
joutuisi sellaisten loukkausten alaiseksi kuin vihatun Süssherzin
luona käydessään.

Tällaiset ajatukset ja mietteet pyörivät Hannan mielessä hänen

kävellessään »kansainväliseen koulutoimistoon».

Pian hän saavuttikin matkan päämäärän. Kysymyksenalainen

toimisto oli kellarikerroksessa. Astuttiin sisään soittamatta; ovi, johon
oli kiinnitetty omistajattaren osoite, ei ollut suljettu.

Hanna avasi tämän oven ja tuli pieneen huoneistoon, jossa, vaikka

olikin päivällisen aika, paloi kaasuvalo. Huonekaluja oli
asiaankuuluva kirjoituspöytä, välttämätön piano sekä useita
pehmeitä tuoleja. Sisempään huoneeseen vievän oven edessä oli
verhot; lattiata peitti matto. Tuoleilla istui useita naisia, mutta
kirjoituspöydän ääressä oleva nojatuoli oli tyhjä.

»Saanko puhutella rouva Bergiä?» kysyi Hanna.

 »Olkaa hyvä ja odottakaa hetkinen; rouva Berg tulee kohta»,
vastasi eräs läsnäolevista.

Hanna istuutui erääseen nurkkaan odottamaan. Hänellä ei ollut

vielä kokemusta paikkaa hakevan tiellä olevista odotuksen tunneista.

Ovi avautui ja maalaisen näköinen, hatuton naishenkilö astui

sisään.
Hän katseli ympärilleen.

»Onko tämä paikanvälitystoimisto?» kysyi hän.

»On, mitä haluatte?»

»Haen paikkaa.»

»Minkälaista?»

»Keittäjän tai taloudenhoitajattaren…»

»Silloin olette erehtynyt», kuului pidätettyä vihaa ilmaiseva

vastaus.
»Täällä on paikkoja ainoastaan opettajattarille.»

»Luulin täällä olevan tarjolla paikkoja kaikenlaisille palvelijoille.

Hyvästi!»

Sen sanottuaan hän poistui.

Ovi avautui jälleen. Nuorehko, hyvinvoivan ja ystävällisen

näköinen rouva astui sisään. Hän oli rouva Berg.

»Suokaa anteeksi, arvoisat naiset! Oletteko kauan saaneet

odottaa?»
 Hänellä oli omituinen, hiukan käheä, mutta ei silti epämiellyttävä
ääni. Hattunsa hän ripusti naulakkoon, pani päivänvarjon nurkkaan
ja riisui hansikkaat. Sitten hän istuutui nojatuoliin. Hänen ystävällisiä
kasvojaan ympäröi vaalea tukka, jonka hän oli kiinnittänyt korkealla
kammalla niskaan paksuksi palmikkonutturaksi. Hauska
merinoleninki peitti hänen lihavahkoa vartaloaan. Hän oli todella
miellyttävän ja luotettavan näköinen henkilö.

Hanna piti hänestä paljon. Oikeastaan tuntee jo etukäteen

mieltymystä sellaisiin henkilöihin, joilta aikoo hakea apua.

»Nyt olen käytettävänänne, hyvät naiset.»

Hanna pysyi paikallaan. Hän tahtoi mieluummin ensin kuulla mitä

nuo toiset sanoisivat; se kiinnitti hänen mieltään.

Eräs pohjois-saksatar astui ensimäiseksi kirjoituspöydän luo.

»No, rouva Berg, joko olette saanut vastauksen maalta?»

»En, neiti Janke, en vielä. — Mutta te voisitte ilmoittautua siihen

perheeseen, jonka luota juuri tulen; esittämäni neiti ei sopinut, koska
hän oli liian nuori, he haluavat tasaantuneessa iässä olevan
opettajattaren. Tehän puhutte ranskaa, eikö totta? Se on
pääehtona.»

»Todellakin! Tietysti minä puhun ranskaa. Che sais barler la

langue française. Mutta jos tämä puoli opetuksesta on pääasia,
huomaan, ettei kasvatus tule olemaan minun mieleni mukainen.»

»Tahdotteko osoitteen, neiti Janke?» keskeytti rouva Berg häntä.

»Tehän voitte koettaa.»
 »No hyvä; antakaa se minulle!»

Rouva Berg otti paperilipun ja kirjoitti siihen »Stephanin-tori N:o

25, salaneuvos Belder. Te voitte heti mennä sinne, rouva on
kotona.»

»Mutta te ette ole vielä sanonut minulle ehtoja.»

»Ne ovat samat kuin vaatimuksenne: viisisataa guldenia ja

ainoastaan kaksi puolikasvuista tytärtä opetettavana.»

»Hyvä, minä koetan. Yksityisseikat saan kai kuulla siellä. Hyvästi,

rouva Berg!»

Kumartaen läsnäoleville hän poistui majesteetillisena.

»Entä te, neiti Durand?» kysyi rouva Berg kääntyen nuoren melko
kiemailevan näköisen neidin puoleen. »Miksi tulette tänne? Ettekö
kenties ole tyytyväinen paikkaanne?»

»Oh, mitenkä voisin olla tyytyväinen? Se on kamalaa… Antakaa

minulle pian toinen paikka. Ajatelkaa, että minun täytyy pestä ja
kammata lapset.»

»Oma syynne, neiti Durand. Sanoinhan teille heti heidän

tarvitsevan lapsenneitiä eikä opettajatarta, mutta te halusitte koettaa
kuitenkin. Nyt on esim. hyvä paikka teitä varten Serbiassa erään
leskimiehen luona, grand seigneur ainoan kaksitoistavuotiaan
tyttärensä kanssa. Palkka on runsas, ja loppujen lopuksi te naitte
lesken, mikä aina tapahtuu kundeilleni.»

»Hyvä», vastasi pieni ranskatar hymyillen.

 »Antakaa minulle siis valokuvanne, kirje sekä suosituksenne.
Lähetän ne huomenna Belgradiin. Noin kuuden päivän kuluttua
voitte tulla taas kuulemaan.»

»Miten hyvä te olette, rouva Berg! Minä tuon heti paperit. Hyvästi!»

»Mitä neiti haluaa?» kysyi rouva Berg nyt Hannalta.

»Minulla ei ole kiirettä, hyvä rouva. Ottakaa nämä naiset ensin…»

Kaikkea muuta kuin kaunis tyttö, jolla oli jokapäiväiset piirteet,

nousi ja meni kirjoituspöydän luo.

»Minäkin tahtoisin paikan.»

Rouva Berg tarkasti häntä kiireestä kantapäähän.

»Opettajattaren?»

»Niin, opettajattaren tai seuranaisen.»

»Te haluatte siis tulla kirjoitetuksi kirjoihini? Tässä on ohjelma

ehtoineen. Mutta ennenkuin kirjoitan nimenne, täytyy teidän sanoa,
mitä te osaatte. Puhutteko ranskaa?»

»En.»

»Tai jotain muuta vierasta kieltä?»

»Hiukan böhminkieltä.»

»Oletteko musikaalinen?»

»Kyllä, soitan pianoa.»

 »Se on hyvä. Oletteko tieteellisesti sivistynyt?»

»Sivistynyt? Totta kai. Minä luen selvästi ja hyvin ja kerran olen

runoillutkin.»

»Mutta, hyvä neiti, te puhutte murretta, eikä se sovi

opettajattarelle. Ehkä te sovitte seuranaiseksi, jos soitannolliset
taipumuksenne ovat suuret. Tahtoisitteko näyttää taitoanne.
Soittakaa vähän!»

»En osaa mitään ulkoa.»

»Pianolla on nuotteja.»

»En soita sellaista, jota en ole harjoittanut. Mutta ehkä löydän

jotain.»

Hän meni soittokoneen luo ja alkoi, soittamatta minkäänlaisia

alkusäveliä, kovalla ja lapsellisella kosketuksella soittaa kauheata
»Neidon rukous» nimistä alottelijakappaletta. Mutta jo parin tahdin
jälkeen hän sekaantui.

»Sen olen unohtanut», hän sanoi ja soitti nyt »Luostarin kellot»,

mutta löi väärän äänen toisensa jälkeen sekä painoi koko ajan
pedaalia.

»Kiitos! Riittää jo, neiti», keskeytti rouva Berg korviasärkevän

soiton. »Pianistina en voi teitä ainakaan suositella.»

»Olen nykyään hiukan harjaantumaton», vastasi soittaja nousten

pianon äärestä ja meni uudelleen kirjoituspöydän ääreen.
 »Niin, olkaa hyvä ja hankkikaa minulle hyvä paikka», sanoi hän.
»Kirjoittakaa minut kirjaanne; minä maksan mitä tarvitaan.»

»Valitan, mutta en voi ottaa teitä kirjoihin. En voi ottaa teiltä

maksua, koska en kuitenkaan voisi hankkia teille paikkaa.»

»Miks'ette?»

»Siksi ettette, kuten jo sanoin, puhu äidinkieltänne sujuvasti; siksi

ettette omaa sitä tietomäärää ja sellaisia taipumuksia mitä tarvitaan,
jotta voisin suositella teitä. En tahtoisi loukata teitä, hyvä neiti, mutta
minun täytyy huomauttaa teille, että opettajattarentoimeen vaaditaan
valmistavia opintoja, kehitettyjä taipumuksia y.m. Ne, jotka näitä
vailla antautuvat tälle alalle, ovat monelle nöyryytykselle alttiit eivätkä
suoraan sanoen voi niitä välttää. Seuratkaa neuvoani ja koettakaa
ansaita leipänne toisella tavalla. Ruvetkaa myyjättäreksi tai
ompelijattareksi…»

»Tai ehkä kamarineitsyeksi, minäkö, joka olen rikkaan liikemiehen

tytär ja jolla itsellä on ollut kamarineitsyitä!»

»Mutta jos te olette rikkaan miehen tytär, niin miksi te sitten…»

»Oi, isäni on ollut rikas, mutta hän meni ensin konkurssiin ja kuoli
sittemmin. Hän oli Alsergrundin rikkaimpia lihakauppiaita. Ja teistä
minun tulisi ruveta palvelijattareksi?»

»Niin, miksikäs ei? Siinäkin on edessä pulma, nimittäin omaatteko

sitä varten tarvittavat taidot… ommella vaatteita ja kammata.»

»Lopettakaa jo, sillä muuten kai sanotte, että sekin on liian hyvää
minulle. Kadun, että tulin ensinkään näin kurjaan toimistoon. Minun
olisi pitänyt suoraa päätä mennä rouva Reisnerin luo, jolla on hienoin
opettajatartoimisto Wienissä. Hyvästi!»

Ylpeä teurastajantytär meni vihastuneena ovesta ulos.

Rouva Berg katseli hymyillen hänen jälkeensä ja pudisti päätään.

Muutkin nauroivat.

»Te ette saata aavistaakaan, mitä kaikkea saan päivittäin kokea»,

hän sanoi.

»Siksi olenkin taasen tähystyspaikallani», sanoi Hannan

ensimäiseen kysymykseen vastannut neiti. »Usein ollessani
vapaana tulen tänne rouva Bergin luo, jota minun on kiittäminen
nykyisestä paikastani, istuudun aivan hiljaa nurkkaan ja teen
huomioitani. Minusta täällä on yhtä hauskaa kuin teatterissa. Minä
kadehdin rouva Bergiä hänen mielenkiintoisen elämänsä takia.»

»Todellako!» huudahti rouva Berg, »ja minusta on kohtaloni

kaikkea muuta kuin kadehdittava. En enää huomaa, mikä täällä on
hauskaa, ja minulla on niin paljon ikävyyksiä täällä. Moitteita ja
valituksia kuuluu milloin sieltä, milloin täältä; koko päivän oleskelen
tässä synkässä huoneistossa syventyneenä ikävään kirjevaihtoon.
On aikoja, jolloin liike kannattaa huonosti, ja silloin on minulla huolia
oman perheeni takia. Minun täytyy ansioillani elättää viittä pientä
lasta, sillä mieheni on, kuten tiedätte, pörssikeinottelujen takia ollut
pakotettu tekemään konkurssin. Silloin perustin tämän
välitystoimiston, joka ikävä kyllä ei vielä ole kyllin tunnettu. Minulla ei
ole aikaa olla kotona, ja lapsiani varten minulla on opettajatar, joka ei
kuitenkaan ole minun toimistoni kautta hankittu. Minun on niin
vaikeata ottaa ketään heistä, kun he voivat saada aikaan niin paljon
ikävyyksiä. Minulla on nykyään eräs englantilainen neiti, joka on
tekemäisillään minut hulluksi, ja minä olen suurella innolla koettanut
hankkia hänelle paikkaa eräässä venäläisessä perheessä…»

Tässä rouva Bergin avomieliset juttelut keskeytyivät.

Livreapukuinen palvelija avasi oven, ja silkkiin ja samettiin puettu
naishenkilö astui sisään. Hänen päänsä oli ylpeästi pystyssä, ja hän
silmäili ylenkatseellisesti ympärilleen.

»Onko tämä rouva Bergin paikanvälitystoimisto?» hän kysyi.

Rouva Berg nousi ja meni vierasta vastaan. Hän oli vainunnut

vieraassa paikantarjoojan, ja koska sellaiset henkilöt olivat
toimistossa harvinaisempia kuin paikanhakijat, joita ilmaantui
keskimäärin neljä kutakin paikkaa kohti, niin täytyi heitä kohdella
hienotunteisemmin.

»Miten voin olla avuksi?»

»Minä olen kreivitär Ramberg-Stauchwi ja haen opettajatarta.»

»Olkaa hyvä, istuutukaa, rouva kreivitär.»

Rouva Berg työnsi nojatuolinsa kreivittärelle ja nosti itselleen

toisen tuolin.

»Siis opettajattaren? Saanko tietää, mitä vaatimuksia rouva

kreivittärellä on hänen suhteensa? Minä voin suositella useita eteviä
opettajattaria.»

Kreivitär istuutui selkäkenoon sanoen:

»Tarvitsen täysin luotettavan henkilön, joka ei ole vallan nuori, joka

täydellisesti osaa ranskankieltä, on musikaalinen eikä ole liian
vaativainen ja ennen kaikkea: joka on hyvin uskonnollinen.»

Rouva Berg nyökäytti päätään tälle ominaisuusyhdistelmälle,

ikäänkuin hänellä olisi vaadittavia henkilöitä tukuittain, tai suuri
valikoima vanhemmanpuoleisia, musikaalisia, ranskankielentaitoisia,
vaatimattomia ja ennen kaikkea hyvin uskonnollisia opettajattaria.

»Mieluimmin tahtoisin sellaisen, joka jo on palvellut herrasväessä,

joten se olisi jonain takuuna, ja jos mahdollista, että hän olisi jo
loppuunsaattanut yhden nuoren tytön kasvatuksen. En pidä
vaihdoksista ja siksi tahtoisin henkilön» — sana »henkilö» tuntui
läsnäolevista joka kerran kuin puukonpisto — »joka voisi kasvattaa
tyttäreni, kunnes vien heidät seuraelämään.»

»Miten vanhoja neidit ovat?» kysyi rouva Berg.

»Kahden- ja kolmentoista. Minä valvon ja ohjaan itse opetusta;

opettajattaren tulee vain auttaa minua, s.o. hänen tulee opettaa
minun mieleni mukaan eikä omavaltaisesti. Pääasia on, että hän on
uskonnollinen, sillä tahdon kasvattaa tyttäreni vilpittömässä
jumalanpelvossa.»

»Minulla on sellainen, jota rouva kreivitär haluaa», vastasi rouva

Berg selaillessaan kirjaansa, »hyvin musikaalinen belgialainen,
kolmenkymmenenviiden vuotias. Hän on kasvattanut nuoren kreivitär
Prinzensteinin, joka nyt on kihloissa, ja mitä hänen
uskonnollisuuteensa tulee, on hän pikemmin nunna kuin opettajatar;
hän on saanut kasvatuksensa 'sacré coeur'in luostarissa.»

»Sepä hyvä. Lähettäkää hänet luokseni. Asun Munsch-hotellissa

ja viivyn kaupungissa vain niin kauan, että olen saanut sopivan
henkilön. Sitten palaan taas maalle.»
 »Miten suuren palkan rouva kreivitär antaa?»

»Kahdeksansataa guldenia. Mutta eräästä asiasta pyydän

huomauttaa, ja on parasta, että te ilmoitatte sen suositeltavallenne.
Talossani olevan opettajattaren tulee oleskella yksinomaan
oppilaittensa kanssa saamatta ottaa osaa seuraelämään; hän ei syö
pöydässämme, vaan lasten kanssa; hän ei saa tulla saliin iltaisin;
hän ei saa, kuten niin monet opettajattaret tekevät, luulla olevansa
perheen jäsen.»

»Ymmärrän.»

Kreivitär nousi.

»Siis huomenna kello yhden- ja kahdentoista välillä voitte lähettää

tuon henkilön luokseni. Hyvästi.»

Oven luona odottava palvelija avasi ja sulki oven, ja ylhäisön

nainen oli poissa. Jäljelle jääneet vetivät helpotuksen huokauksen.

»Minäpä en tahtoisi olla belgiatar-raukkanne sijassa», sanoi eräs

heistä.

»Makuasia, hyvät naiset», vastasi rouva Berg hymyillen.

»Belgialainen nunnani on kuin luotu sitä paikkaa varten. 'Pyydän,
rouva Berg, ainoastaan aateliseen, tosi katoliseen perheeseen!'
sanoi hän äskettäin. Minä nimittäin ehdotin hänelle erästä juutalaista
pankkiiriperhettä, mutta se sai hänet kalpenemaan. Minun täytyy heti
lähettää hänelle muutamia rivejä sekä uskonnollisen suosijamme
osoite. Hän tulee ihastumaan silmittömästi, ja toivon hänen
kreivitärtäkin miellyttävän; tämä sopii vallan erinomaisesti. No niin,
että te, neitiseni?» sanoi hän Hannalle. »Nyt on teidän vuoronne…
Haluatteko tekin paikan?»

Hanna nousi ja meni kirjoituspöydän luo.

»Sanon jo etukäteen, että on vaikeata hankkia teille paikkaa, kun

olette niin nuori ja kaunis. Siitä eivät rouvat tavallisesti pidä. Te
tahtoisitte varmaankin lasten opettajattareksi…?»

»Niin, haluaisin paikan hyvässä kodissa…»

Rouva Berg avasi kirjansa.

»Hyvä! Otan teidät kirjoihin. Tässä on ohjelma sääntöineen.» Hän

ojensi
Hannalle pöydällä olevan painetun kaavakkeen.

Hanna huomasi lukiessaan laitoksen kansainvälisestä liikenteestä,

pedagogisista ennätyksistä j.n.e., että ehtoina oli niin ja niin monen
prosentin maksu luvatusta palkasta ja että sisäänkirjoitusmaksu oli
kolme guldenia. Hanna otti esiin kukkaronsa.

»Saanko maksaa heti.»

Hän asetti rahat pöydälle.

»Siis nimenne, osoitteenne, tietonne, ehtonne?»

»Anna Meyer, 'Kultainen omena', Wieden.»

Rouva Berg katsahti ylös.

»Te asutte ravintolassa? Se ei käy; se ei herätä luottamusta;

teidän täytyy muuttaa. No edelleen! Tietonne!»
 »Pianonsoitto, ranskan- ja englanninkielet.»

»Suokaa anteeksi, neiti, mutta asiaan kuuluu, että soitatte jotain ja

sitten luette hiukan näistä ranskalaisista ja englantilaisista kirjoista.»

»Mielelläni», vastasi Hanna. Hän meni soittokoneen luo ja

muutamien tahtien jälkeen hän avasi ylimmän nuottivihon ja soitti
kappaleen — joku potpourri oopperasta — erinomaisesti suoraan
lehdestä.

»Erinomaista!» sanoi rouva Berg, ja muutkin ilmaisivat

ihastuksensa.

Sitten Hanna luki neuvotuista kirjoista virheettömällä ranskan- ja

englanninkielisellä ääntämisellään kaksi kohtaa. Eräs läsnäolevista,
joka ei vielä ollut puhunut mitään, huudahti:

»Oh…you are English?»

»No, I am not», vastasi Hanna, »but my mother was American.»

»Oh… I see.»

»Te olette loistavasti suorittanut kokeenne, hyvä neiti», sanoi

rouva
Berg. »Minä kirjoitan siis otsakkeen: 'Tiedot ja taidot kohdalle:
Erinomainen pianisti; osaa täydellisesti ranskan- ja englanninkieltä.
Onko teillä jo ollut joku paikka?»

»Ei, tämä on ensimäinen kokeeni.»

»Minä annan teille heti muutamia osoitteita, hyvä neiti. Jos te

soitatte näissä jotain, on teillä suurimmat mahdollisuudet tulla
otetuksi. Minä annan teille sellaisten perheiden osoitteita, jotka
panevat pääpainon musiikkiin.»

Rouva Berg kirjoitti kirjastaan monia osoitteita paperille, jonka hän

sitten ojensi Hannalle.

»Ottakaa tämä, hyvä neiti, ja tulkaa sitten kertomaan miten käy.»

Hanna otti paperin.

»Kiitän», sanoi hän. »Minä menen vielä tänään…»

»Kuten haluatte, tänään tai huomenna. Joka tapauksessa kai saan

sitten tietää. Jos näissä osoitteissa ei ole sopivia, niin annan uusia.»

Hanna kiitti, hyvästeli ja lähti toimistosta.

XVI.

Nuori rouva istuutui vaunuihin ja antoi kuskille ensimäisen

kirjoitetuista osoitteistaan: »Frans-Josef-ranta N:o 12.» Vaunut
pysähtyivät kauniin, uuden rakennuksen eteen. Hanna astui alas ja
meni portin kautta. Avattuaan oven, jossa seisoi: »Porttivahti», hän
kysyi, missä rouva Hirschfeld asui.

»Ensimäinen rappu, kolmas kerros, ovi oikealle», oli vastaus.

»Kiitän. Miten tämä rappusten nouseminen hengästyttää!…» Hän

soitti osoitetulle ovelle. Palvelustyttö avasi sen.

»Onko rouva Hirschfeld kotona?»

»Kyllä, olkaa hyvä, käykää sisälle.»

Hanna astui etuhuoneeseen. Kaksi pientä tyttöä juoksi juuri sen

läpi vieressä olevaan kyökkiin, josta avoinna olevan oven kautta
tunkeutui vastapoltetun kahvin tuoksu ja kuului huhmaren ääniä.
Toisesta huoneesta kuului pianonsoittoa. Heti Hannan jälkeen saapui
eräs kaupunginlähetti, joka jätti palvelustytölle paketin. Kodittomasta,
paikkaahakevasta olennosta tuntuu omituiselta joutua näkemään