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 subjects career. More importantly, they discuss and assess their subjects 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.
Andrew Barr
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: Accountancys
Ambassador to the World," The Accounting Historians Journal, December 1997,
pp. 153-69.
Paul F. Grady
Gary John Previts, "Remembering Paul F. Grady, Accountancys 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 Professions 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.
Kenneth MacNeal
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.
Maurice Moonitz
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 Murphys 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.
DR Scott
L. J. Benninger, "Accounting Related to Social Institutions The Theoretical
Writings of D. R. Scott," Accounting Research, January 1958, pp. 17-30.
Gordon Shillinglaw
Geoffrey H. Burrows, "Gordon Shillinglaw: Economist, Consultant, and
Management Accounting Scholar," Accounting Horizons, September 2013, pp.
647-58.
David Solomons
Stephen A. Zeff,"David Solomons (1912-1995) An Appreciation," Accounting
and Business Research, Autumn 1995, pp. 315-19.
Leonard Spacek
Maureen Berry, "Leonard Paul Spacek 1907-[ 2000]," 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.
Stephen A. Zeff is a Professor of Accounting and the Keith Anderson Professorship in Business at the Jesse H. Jones Graduate School of Business, Rice University, USA.
