The sheep, the goat, the cow and the bull

When the consulting firm Arthur Anderson was coming apart, its jargon-spewing bullshit meisters were the butt of many well-earned, bar room jokes and jibes.

A cute one was of the Arthur Anderson consultant who goes cross-country on his Harley-Davidson to quote-unquote destress himself. In the rural wilderness, he spots a farmer, goes up to him, and says, “Do you know I can tell you how many sheep are here, down to the very last one?”

The farmer is impressed. “Oh, really!? Show me.”

The consultant pulls out his GPS system, unhooks the antenna, fiddles around with the alignment, and says, “483.”

The farmer is struck dumb: “Wow! That’s correct.”

And as the smirking Arthur Anderson guy hops on to his bike, the farmer shouts back to him: “Can I predict something in return?”

“Sure,” says our man.

“You are an Arthur Anderson consultant, right?”

It’s now the consultant’s turn to be struck dumb.

“Yup. How did you know?”

“Firstly, you came here without my asking you to. Then, you gave me information that I already had. And thirdly, these animals are not sheep but goats.”


HCL’s new TV commercial incorporates much of that, includes the sheep-goat punchline.