This collection of memorial articles and selected obituaries highlights the careers and contributions to accounting practice, the accounting profession, and the accounting literature of leading American figures in the 20th century. The memorial articles do much more than recite their subject’s career. More importantly, they discuss and assess their subject’s role in influencing the course of accounting practice and the profession as well as the evolution of their influential writings, revealing the names of the accounting leaders and leading thinkers of the past century.
Memorial Articles for 20th Century American Accounting Leaders is useful in providing students and young researchers with a rich source of intelligence on the leaders who have established norms of practice, advanced the profession, and set the terms of debate in the literature – leaders who are cited and even quoted but who are known mostly as names without a full-bodied treatment of their backgrounds and broader roles in shaping the accounting literature.
Introduction by Stephen A. Zeff
Robert N. Anthony
Jacob G. Birnberg, "Robert N. Anthony: A Pioneer Thinker in Management Accounting," Accounting Horizons, September 2011, pp. 593-602.
Gary John Previts and Dale L. Flesher, "Retrospective: Andrew Barr: Longest Serving SEC Chief Accountant," The Accounting Historians Journal, June 1996, pp. 117-25.
Philip W. Bell
Kenneth Peasnell and Geoffrey Whittington, "The Contribution of Philip W. Bell to Accounting Thought," Accounting Horizons, September 2010, pp. 509-18.
Carman G. Blough
Maurice Moonitz, "Memorial: Carman George Blough 1895-1981," The Accounting Review, January 1982, pp. 147-60.
Thomas J. Burns
Dan Jensen, "Thomas J. Burns 1923-1996," The Accounting Historians Notebook, Spring 1996, pp. 7-8.
John C. Burton
Robert J. Sack, "John C. Burton: A Grain of Sand in the Oyster 1932-2010," Accounting Horizons, March 2012, pp. 147-59.
John B. Canning
Stephen A. Zeff, "John B. Canning: A View of His Academic Career," Abacus, February 2000, pp. 4-39.
John L. Carey
Abdel M. Agami, "John Carey 1904-1987," in Abdel M. Agami (editor), Biographies of Notable Accountants, second edition (Random House, 1989), pp. 10-12.
William W. Cooper
Rajiv D. Banker and Robert S. Kaplan, "William W. Cooper: Innovator, Fighter, and Scholar," Accounting Horizons, March 2014, pp. 193-203.
Sir Arthur Lowes Dickinson
Mary E. Murphy, "Arthur Lowes Dickinson: Pioneer in American Professional Accountancy," Bulletin of the Business Historical Society, April 1, 1947, pp. 27-38.
S. Paul Garner
Gary John Previts and William D. Samson, "S. Paul Garner: Accountancy’s Ambassador to the World," The Accounting Historians Journal, December 1997, pp. 153-69.
Paul F. Grady
Gary John Previts, "Remembering Paul F. Grady, Accountancy’s Statesman (1900-84)," The Journal of Accountancy, February 1986, pp. 114, 116, 118.
Wesley T. Andrews, Jr., "Retrospective: Paul Franklin Grady," The Accounting Historians Journal, June 1995, pp. 149-58.
Charles Waldo Haskins
Gary J. Previts, Dale L. Flesher and Tonya K. Flesher, "Charles Waldo Haskins: The CPA Profession’s First Statesman," The CPA Journal, May 1997, pp. 46-67.
Henry Rand Hatfield
Patti A. Mills, "Henry Rand Hatfield (1866-1945): ‘Life and Humour in the Dust of Ledgers’," Chapter 16 in John Richard Edwards (editor), Twentieth-Century Accounting Thinkers (Routledge, 1994), pp. 293-308.
Charles T. Horngren
William H. Beaver and Mark A. Wolfson, "Charles T. Horngren: Mentor, Role Model, Colleague, and Friend," Accounting Horizons, June 2013, pp. 433-42.
Eric L. Kohler
Robert K. Mautz and Gary John Previts, "Eric Kohler: An Accounting Original," The Accounting Review, April 1977, pp. 300-07.
A. C. Littleton
Norton M. Bedford and Richard E. Ziegler, "The Contributions of A. C. Littleton to Accounting Thought and Practice," The Accounting Review, July 1975, pp. 434-43.
Stephen A. Zeff, "Truth in Accounting: The Ordeal of Kenneth MacNeal," The Accounting Review, July 1982, pp. 528-553.
George O. May
"George O. May," Editorial, The Journal of Accountancy, July 1961, pp. 29-30.
John B. Inglis, "George Oliver May – 1875-1961," The Price Waterhouse Review, Summer 1961, pp. 9-11.
William A. Paton, "Recalling George Oliver May and Me," The Accounting Historians Journal, Fall 1981, pp. 91-95.
Henry Francis Stabler, "George Oliver May 1875-1961," in Abdel M. Agami (editor), Biographies of Notable Accountants, second edition (Random House, 1989), pp. 21-23.
Robert H. Montgomery
The Committee on History, "Robert H. Montgomery," The New York Certified Public Accountant, February 1959, pp. 114-18; reprinted in Julia Grant, The New York State Society of Certified Public Accountants: Foundation for a Profession (Garland Publishing, Inc., 1995), pp. 193-99.
Alfred R. Roberts, "Robert H. Montgomery 1872-1953," in Horace R. Givens (editor), Biographies of Notable Accountants (Random House, 1987), pp. 29-31.
George J. Staubus, "Maurice Moonitz: The Consummate Professional," Accounting Horizons, December 2010, pp. 703-12.
Mary E. Murphy
Andrew D. Sharp and Dale L. Flesher, "Mary Elizabeth Murphy’s Contributions to the Development of International Accounting," The CPA Journal, March 2011, pp. 6, 8, 9.
J. Lee Nicholson
Leonard W. Hein, "J. Lee Nicholson: Pioneer Cost Accountant," The Accounting Review, January 1959, pp. 106-11.
William A. Paton
Herbert F. Taggart, Norton M. Bedford, R. J. Chambers, Sidney Davidson, Carl Thomas Devine, Thomas R. Dyckman, Yuji Ijiri, Thomas F. Keller, and Robert G. Nichols, "A Tribute to William A. Paton," The Accounting Review, January 1992, pp. 1-16.
L. J. Benninger, "Accounting Related to Social Institutions – The Theoretical Writings of D. R. Scott," Accounting Research, January 1958, pp. 17-30.
Geoffrey H. Burrows, "Gordon Shillinglaw: Economist, Consultant, and Management Accounting Scholar," Accounting Horizons, September 2013, pp. 647-58.
Stephen A. Zeff,"David Solomons (1912-1995) – An Appreciation," Accounting and Business Research, Autumn 1995, pp. 315-19.
Maureen Berry, "Leonard Paul Spacek 1907-," in Abdel M. Agami (editor), Biographies of Notable Accountants, second edition (Random House, 1989), pp. 37-40.
Charles Ezra Sprague
O. Finley Graves, "Charles Ezra Sprague 1842-1912," in Abdel M. Agami (editor), Biographies of Notable Accountants, second edition (Random House, 1989), pp. 41-44.
Robert T. Sprouse
Robert J. Swieringa, "Robert T. Sprouse and Fundamental Concepts of Financial Accounting," Accounting Horizons, March 2011, pp. 207-20.
Robert R. Sterling
Thomas A. Lee and Peter W. Wolnizer, "An Intellectual Memorial to Robert Raymond Sterling: Accounting Reformer," Accounting Horizons, March 2012, pp. 135-46.
Henry W. Sweeney
Walker E. Fesmire, "Henry Sweeney 1898-1967," in Abdel M. Agami (editor), Biographies of Notable Accountants, second edition (Random House, 1989), pp. 48-51.
Lawrence L. Vance
Wayne S. Boutell, "Memorial: Lawrence Lee Vance 1911-1978," The Accounting Review, April 1979, pp. 434-438.
William J. Vatter
"William J. Vatter: Notable Contributor to Management Accounting," Journal of Management Accounting Research, 1991, pp. 233-35.
Maurice Moonitz, "Memorial: William Joseph Vatter (1905-1990)," The Accounting Review, October 1991, pp. 862-65.
This innovative series contains volumes on accounting history, auditing, bibliography, development of accounting principles and standards, education and ethics, financial reporting, law and regulations, management accounting and the theoretical works of leading scholars. Providing students, teachers and researchers with the opportunity to learn more about the discipline of accountancy and its past, this series is a vital addition to any accounting library.