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  • Deirdre Harris
    Abraham J. Briloff 1917 - 2013
    memorial posted January 9, 2014 by Deirdre Harris, tagged 2013, memorial 

    It is with great sadness that we have learned of the passing of a dear friend and wonderful colleague and scholar, Professor Abraham J. Briloff. Abe was 96 years young and continued his scholarly activities – writing and conference presentations -- throughout 2013.

    Professor George Foster at Stanford University termed Abe as the most important accountant in the World. This was no exaggeration: Abe’s contributions to Barron’s changed the practices of auditing and accounting.  Professor Foster also referred to Abe – affectingly -- as “Rambo”. The grain of truth in this appellation refers to the courageous and tenacious manner in which Abe pursued ‘truth in accounting’. 

    Abe’s outstanding contributions were all-the-more significant by the fact that Abe had been clinically blind for most of his life. Gifted with a photographic memory he relied on Baruch students, and later, his daughter, Leonore, to read financial documents to him. Leonore, who is a New York CPA, subsequently co-authored several articles with Abe.

    Abe’s writings were prodigious and influential, including four books: Effectiveness of Accounting Communication; Unaccountable Accounting; More Debits Than Credits: The Burnt Investors' Guide to Financial Statements; and The Truth About Corporate Accounting.

    Abe was a frequently visitor to Washington, testifying before the Moss and Metcalf Committees in the 1970s and more recently the Sarbanes Oxley Congressional Investigation of 2002.

    Abe’s alma mater is Baruch College at the City University of New York. In his frequent presentations at the College he repeatedly expressed his infinite gratitude to the College for providing him with a (free) first rate accounting education. Every presentation began by recalling his indebtedness to the College, and to his legendary mentor, Professor Emanuel Saxe.

    Abe earned a BBA and an MSEd from the then City College (predecessor of Baruch College) in 1937 and 1941 Abe joined Baruch’s accountancy faculty. Abe earned his doctorate in accountancy and taxation from NYU in 1965. He was named the Emanuel Saxe Distinguished Professor of Accountancy at Baruch College in 1976, a title that appended with "emeritus" an insignia that he held for the remainder of his life.

    Abe’s demise is a great loss to the Profession and the Academic Community. As editors, we have always recognized Abe’s writing and teachings over the years; that they retain a resonance with today’s issues, debates and (Abe would never shrink from the terms) “controversies and scandals”. In this spirit, we will continue our practice of reprinting sections of Abe’s books and articles—ensuring that Abe’s legacy will endure long after his untimely demise.

    Our sympathies are extended to Abe’s whole family, notably Leonore A. Briloff and Alice Ebenstein.

    Submitted by:

    Professor Anthony Tinker, Baruch College at the City University of New York

    Professor Aida Sy, Marist College, Poughkeepsie, New York

  • Deirdre Harris
    Adolf Jan Henri Enthoven 1928-2013
    memorial posted March 21, 2013 by Deirdre Harris, tagged 2013, memorial 


    Adolf Enthoven was born on April 2, 1928 in Nijmegen, The Netherlands, and died on March 15, 2013 in Richardson, Texas. He obtained a Ph.D. in bedrijfseconomie (business economics, which includes accounting) and economics in 1960 from the Nederlandse Economische Hogeschool (Netherlands School of Economics), today the Erasmus University Rotterdam, studying under Nobel Laureate Jan Tinbergen. In 1953, he had received a Master of Commerce degree from the University of Toronto, Canada, and in 1957 he had taken an advanced diploma from the Institute of Social Studies in The Hague. He came to the U.S. in 1953 and eventually became a naturalized American citizen.

    From 1957 to 1963, Adolf was employed in Europe with Coopers & Lybrand, and then was a senior investment officer at the World Bank for three years. Thereafter he held successive short-term academic posts at the Institute of Advanced Social Studies in The Hague, the University of Illinois, Harvard University, and the University of North Carolina. In 1976, he joined the faculty of the University of Texas at Dallas, where he remained as professor of accounting until the time of his death. In 2010, a distinguished professorship in his name was set up in UT Dallas’ Naveen Jindal School of Management, where he had built the accounting program and was director of its Center for International Accounting Development for many years.

    An intrepid student of accounting education and the accounting function in developing countries and emerging economies around the world, Adolf wrote many books and articles on these themes. Among his signature books were Accounting and Economic Development Policy (1973), Accounting Systems in Third World Economies (1977), and Accounting Education in Economic Development Management (1981), all of which were published by Elsevier-North Holland. He was an adviser on accounting education to the World Bank and the U.S. Agency for International Development, and was an adviser also to the Soros Foundation. Much of his research on behalf of world development bodies, as reflected in his books and articles, dealt with Africa, the Asia-Pacific region, and Russia. He contributed immensely to an understanding of the role of accounting in global economic development.

    Adolf is survived by a sister, Suzanna (Suus) Lundberg-Enthoven, and a brother, Rudolf (Rudi) Enthoven, as well as by nephews and nieces.

    -Stephen A. Zeff

  • Deirdre Harris
    Alan Mayper
    memorial posted May 18, 2010 by Deirdre Harris, tagged 2010 

    I am sad to announce the death of Alan Mayper.  Alan was the past chair of the Public Interest Section and a faculty member at the University of North Texas.  Most important to him was that he was the husband of Barbara Merino, his soul mate.  I have seldom met a man so happy and content with his marriage and the new family circle he became devoted to.  I know you join me in expressing my sorrow to Barbara and members of their combined family who now mourn his absence.

    Due to his illness, Alan was not able to attend our first annual PIS Mid-year meeting in 2008, but sent a letter that I read to welcome members to this inaugural event.    I believe Alan’s own words and thoughts reflect the depth of his character, so I include his remarks below.

    Alan’s Welcoming to the Mid-Year Meeting

    I am thrilled to welcome you to the FIRST annual mid-year meeting of the Public Interest Section and to the Academy of Accounting Historians Research Conference.  None of us was sure the meeting would come off or not, but due to the hard work of two special individuals, our meeting will be a success.  Thank you so much Parveen Gupta and Dan Jensen, without them we would not be here!

    Now, if I am not actually able to attend the meeting, it is not due to my lack of interest, but the cancer, I am going to beat, can be a nemesis at times.  Nevertheless, the illness has allowed me time to think and reflect over the past several months.  I will share some of those reflections with you today.

    What does the public interest mean to me?  In the past, the meaning took on specific issues.  The public interest is ethics and the profession; ethics and education; symbolism versus real change; change the American Accounting Association; and etc.  All these issues may influence the public interest but none of them has meaning as to what public interest is.

    My own conclusion is that public interest is synonymous with “quality of life”.  When we serve the public interest, we should be improving the quality of life.  To me this would imply there are many avenues (and paradigms) to examining the public interest.  There can easily be more than one solution.

    This calls for tolerance, openness, and a willingness to learn.  This is what I hope our Mid-year meeting is all about.  I wish you a wonderful meeting and I hope you leave the meeting thinking about how the meeting has affected the quality of life.

    Thank you and welcome.


    Alan, thank you.  You will be missed.

    Pamela Roush,
    Chair of the Public Interest Section

  • Deirdre Harris
    Alvin A. Arens - 1935-2010
    memorial posted December 10, 2010 by Deirdre Harris, tagged 2010, memorial 
    November 24, 1935 - December 6, 2010

    Alvin A. Arens passed away on December 6, 2010 at the age of 75. Al was born on November 24, 1935 in Marshall, MN to the late Clarence and Marie (Verdeck) Arens. After graduating from Marshall High School he went on to serve in the US Army for two years. Al graduated from the University of Minnesota with a B.B.A in Accounting and went on to work with CPA firms Ernst & Ernst and Boulay, Anderson, Waldo, & Company for four years before continuing his education and getting a PhD. He went on to teach for 38 years at Michigan State University. While there, he co-authored an Auditing text book, developed and grew AHI, a continuing education training program for CPA firms, coauthored and published a systems understanding aid for auditing programs for college students, and published countless articles that covered accounting and auditing practices and standards. He also received a PricewaterhouseCoopers Professorship, Educator of the Year from the AICPA, served as Department Chair, was a former President of the American Accounting Association, and was recognized for his leadership, teaching, and dedication to the profession of accounting.

    Al enjoyed being a member of the Okemos Community Church and Kiwanis. He participated and led troop 125 when his boys were young and enjoyed supporting his wife in her MSU Faculty Folk interest groups and artistic endeavors. He spent countless hours enjoying MSU sports and travel with friends and family. Al and his wife, Irene, have supported the MSU community through contributions to the Spartan Fund, Scholarships, and Department of Accounting.

    Al is survived by his wife of 50 years, Irene; sons, John and Scott (JoAnne); daughter, Linda; siblings, Loyal (Dorothy), Eleanor, Margaret (John); grandchildren, Kelsey, Jacob, Karina, Victoria; and many loving nieces and nephews. A Memorial Service will be held Saturday, December 11, 2010 at 4:00 p.m., at the Okemos Community Church. The immediate family will receive friends one hour prior to the service at the church. In lieu of flowers, memorials can be made to the Michigan State University Development Fund,"Al Arens Teaching Excellence Fund", 300 Spartan Way, East Lansing, MI 48824; Okemos Community Church Building Renovation Fund, 4734 Okemos Rd, P.O. Box 680, Okemos, MI 48805 or Sparrow Hospice, C/O Sparrow Foundation, P.O. Box 30480, Lansing, MI 48909. On-line condolences may be made to

  • Deirdre Harris
    Anthony Hopwood
    memorial posted May 10, 2010 by Deirdre Harris, tagged 2010, memorial 

    It is with great sadness that we announce the death of AAA members Anthony Hopwood this last weekend.

    Anthony made an outstanding contribution to many areas of academic accounting, but we remember particularly his notable contribution to the discipline of management accounting.  His PhD at the University of Chicago was a groundbreaking application of methods and insights from social psychology to the subject of budgetary control and management accounting, and he went on to both develop these insights in the field of management accounting and also to use wider, organizational perspectives to the study of all aspects of accounting.  It was in respect of these achievements that he was awarded the Management Accounting Section’s Lifetime Achievement Award in 2008.

    He will be particularly remembered for two achievements, both of which indicate his farsightedness.  Firstly, he was the founding Editor of Accounting, Organizations and Society, now in its 35th year of publication, and which has had an incalculable impact on accounting research of all types.  Secondly, he was a central figure in the founding of the European Accounting Association which is holding its 33rd annual congress next week in Istanbul.  The world would not have been the same without his influence.

    From a personal standpoint, he was my PhD supervisor when he returned from the USA to Manchester Business School in 1970, and I am profoundly grateful for his influence and guidance on my own career.

    The Management Accounting Section will be sending its condolences to his wife, Caryl, and family.

    David Otley
    MAS President

  • Steven J Huddart
    Charles R. Enis
    memorial posted December 9, 2015 by Steven J Huddart, tagged memorial 
    September 15, 1946 - November 25, 2015
    Charles Enis at Nationals Park, the home ballpark of his beloved Washington Nats

    Professor Charles R. Enis, a faculty member for 34 years at the Smeal College of Business of The Pennsylvania State University, died of cancer at his home on November 25. He was 69.
    Charles was an expert in taxation, public policy, and judgment and decision-making in accounting.
    He was born in Baltimore and earned his undergraduate, MBA, and doctoral degrees, all from the University of Maryland.  He was also a CPA. He joined Penn State in 1981.
    He authored over ninety publications, including more than thirty articles in scholarly journals such as Accounting, Organizations, and Society; Decision Sciences; the Journal of Accounting Research; and the Journal of the American Taxation Association.
    Charles was devoted to his students and would try to involve them in tax law considerations drawn from his own life.  He loved to vacation in Ocean City, MD, had a home there, and drove a 1973 Eldorado convertible.  These facts were prominent in the tax cases he wrote for his students to analyze.  Were improvements to the vacation property tax deductible? How many days could the property be rented in year without attracting tax?
    Ed Ketz remembers Charles as a walking encyclopedia of tax knowledge. For any tax question, Charles knew the answer, the relevant code section, and even the form.
    Charles’ encyclopedic knowledge extended to three other subjects: baseball, pharmaceuticals, and ballroom dancing.  He was a lifelong Baltimore Orioles and Washington Nationals supporter and a hard-playing member of the Smeal Accounting Department's softball team.  He served as a pharmacy specialist in the Army and Army Reserve at Walter Reed National Military Medical Center. And, he loved ballroom dancing with Gloria.
    Many of us were able to pay our respects at the Indiantown Gap National Cemetery were Charles was buried with military honors.  Others gathered at his favorite bar, Otto’s in State College, to swap our many stories about Charles.
    He is survived by his wife Gloria, son Mark, daughter Megan May, and two grandchildren.

  • Deirdre Harris
    Charles Thomas Horngren - 1926-2011
    memorial posted October 26, 2011 by Deirdre Harris, tagged memorial 

    Charles T. Horngren was born in a blue collar neighborhood of Milwaukee on October 28, 1926, and he died in Palo Alto on October 23, 2011. He grew up an avid baseball fan and for a while wanted to become a major league player until reality set in. Following high school graduation, he entered the U.S. Army. In 1946, he enrolled at Marquette University, where he majored in accounting. In his junior year, he took a part-time position with the Veterans Administration to tutor homebound, disabled veterans. After graduating as class valedictorian in 1949 with a B.S. degree, he worked in public accounting. Yet he soon opted instead to teach a heavy load of accounting courses at a for-profit business college, where he discovered that he loved teaching. In 1950, he entered the M.B.A. program at Harvard Business School. There he focused on decision making by general management and developed a better appreciation of accounting as a decision-making tool.

    In 1952, the University of Chicago offered him a teaching position in accounting if he would also enroll in the Ph.D. program. At Chicago, William J. Vatter became his mentor and was a stimulating influence in broadening and deepening his interests and conceptual skills.

    After receiving his Ph.D. in only three years while teaching full-time, he taught for a year at Marquette and for three years at the new University of Wisconsin-Milwaukee. In 1959, he returned to a tenured accounting position on the University of Chicago’s accounting faculty. It was an exciting time at Chicago—with colleagues Sidney Davidson, Nicholas Dopuch, David Green, and George Sorter, the founding of the Journal of Accounting Research, outstanding doctoral students (the likes of Joel Demski, William Beaver and Philip Brown), and the stimulus of the pioneering theoretical and empirical research by colleagues in finance.

    Chuck was lured to Stanford in 1966, where he remained until his retirement 30 years later. There he helped recruit Demski and Beaver and, together with Bob Jaedicke, played a major role in building the Stanford accounting faculty into one of the leading centers of research and teaching, all within a business school that was becoming a world leader under Deans Ernest Arbuckle and Arjay Miller.

    True to Vatter’s influence, Chuck made major contributions in both financial and management accounting. In the former, he wrote a number of thoughtful articles, including three with Sorter on “relevant costing.” He played key roles in helping to shape the development of private-sector standard setting by serving on the Accounting Principles Board from 1968 to 1973. Among his more influential articles were several in the 1970s and the 1980s on the efficacy of the standard-setting process. He served as a trustee of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board, from 1984 to 1989.

    As significant as his mark was on the world of financial accounting, Chuck’s biggest imprint was on management accounting. Influenced by Vatter’s path-breaking textbook, Managerial Accounting, published as a “preliminary edition” in 1950, he brought out his own Cost Accounting: A Managerial Emphasis in 1962. Almost by itself, his textbook changed the field. His objective was to demonstrate to faculty and students alike how the most important role of accounting within a company was as a management tool for making wiser decisions. Prior to the 1960s, cost accounting textbooks had placed primary emphasis on the construction of inventory cost for use in financial statements and only secondarily conceded space to the management uses of accounting. Chuck’s book soon became one of the most respected and widely used textbooks in the field, used throughout the world, and is currently in its 14th edition with coauthors Srikant Datar and Madhav Rajan.

    He was the author of several other textbooks on financial and management accounting that continue to be published with coauthors in their later editions. In addition, he wrote more than 50 articles on a wide range of accounting topics.

    Chuck was long active in the American Accounting Association, serving as its Research Director in 1965-66 and President in 1976-77. He has won numerous awards and accolades. In 1973, he received the AAA’s inaugural Outstanding Accounting Educator Award, and in 1990 he was inducted into the Accounting Hall of Fame.

    Chuck Horngren exerted leadership in a self-effacing, soft-spoken manner, with quiet dignity, but always with an unmistakable accent on the highest standard of performance coupled with a progressive spirit. He was an excellent writer and a captivating teacher.

    He and Joan, whom Chuck called his “balance wheel,” were married in September 1952. They had four children. Chuck and Joan endowed professorships at Stanford and Marquette Universities. Joan died at the age of 80 on May 3, 2010.

    --Stephen A. Zeff

  • AAA HQ
    Dave Albrecht Named to AccountingToday's Top 100 Most...
    news item posted September 12, 2012 by AAA HQ, tagged 2012, achievement 
    AccountingToday Special Issue 2012: The Top 100 People: Always a work in progress

    Each year the Editors of AccountingToday make a list of the people they believe play the biggest roles in the ongoing work that is the accounting profession. This year one of the AAA's members has the honor to be included in that list. Congratulations are in order for Dave Albrecht!

    Dave Albrecht
    Professor of accounting, University of South Carolina Upstate

    Through his blog, “The Summa,” Albrecht has an impact on issues like IFRS and accounting education — but he’s also influencing and promoting the profession’s adoption of social media as a whole.

  • Deirdre Harris
    Edgar Owen Edwards - 1919-2010
    memorial posted June 11, 2012 by Deirdre Harris, tagged 2010, memorial 

    Edgar O. Edwards, a longtime economics and accounting educator at Rice University, died June 5, 2010 in Poultney, Vermont, where he and his wife Jean lived in retirement.

    Ed is best known to the accounting world as the author together with Philip W. Bell of the highly influential treatise, The Theory and Measurement of Business Income, which was published in 1961 by the University of California Press. In 2003, both he and Bell were inducted into the Accounting Hall of Fame.

    In 1951, Ed obtained a Ph.D. in political economy from Johns Hopkins University. He then served on the Princeton University economics faculty until 1959, when he became the Hargrove Professor of Economics and Chairman of the Department at Rice University. From 1978 to 1983, when he retired from Rice, he taught accounting seminars in the Jesse H. Jones Graduate School of Administration.

    Prior to the War, he had worked for a furniture company, where he dealt with costs as a basis for pricing, which, he said, raised questions about the relevance of historical cost depreciation. While at Princeton, he taught a night school course in accounting. Among the other sources of accounting influence were Sidney Davidson, an assistant professor at Johns Hopkins, and Stanley E. Howard, who lectured on accounting and corporate finance at Princeton.

    Between 1963 and 1978, during various leaves, he worked for the Ford Foundation as an economic adviser and planner for both Kenya and its Asia and Pacific Program. During one period, he was senior economic adviser to Kenya’s Ministry of Finance and Planning. He also served as an economic adviser to the governments of Botswana and Lebanon.

    He wrote more than 20 articles on economic theory, development planning, and accounting. In addition, he was author or editor of more than a dozen books and monographs, including a textbook, Accounting for Economic Events, with Bell and L. Todd Johnson.

    In addition to Jean, he leaves three children: Kathryn, Carolyn, and Douglas.

  • Deirdre Harris
    Frederick D.S. Choi
    memorial posted October 17, 2012 by Deirdre Harris, tagged 2012, memorial 
    Frederick D. S. Choi

    It is with deep sadness that the NYU Stern community mourns the loss of Frederick D.S. Choi, Dean Emeritus of the Undergraduate College and a senior member of the Accounting Department. Fred was beloved by students, respected by faculty and cherished by the entire Stern community.  He touched the lives of individual  students and colleagues and his influence on our curriculum and culture will reverberate for generations to come.  Fred¹s passion for students, teaching and scholarship were matched only by his love for his "sweetheart," Lois, his wife of 50 years, his sons, Scott and Aaron, his granddaughters, Marisa and Alexa, and his daughter-in-law Michele.

    Fred joined the faculty in 1981 and made a number of important contributions.  From 1995-2004, he served as Dean of the Undergraduate College.  During his deanship, Fred implemented a new undergraduate curriculum with a focus on the liberal arts, critical thinking, social responsibility, leadership, and global business.  He also introduced several programs that remain hallmarks of the Undergraduate College today, including: the Barr Family International Studies Program in which every junior travels abroad to learn first-hand about differences in cultures and ways of conducting business; the Senior-year Honors Program that involves students in faculty research; and the Cohen Arts and Culture Experience which gives all students a systematic introduction to the arts and culture of New York City.

    Fred was also a star as a teacher and scholar.  He was the Distinguished Service Professor of Business and served as Chairman of the Department of Accounting, Taxation, and Business Law and Director of Stern¹s Vincent C. Ross Institute of Accounting Research. He wrote award-winning books and published articles in journals such as The Journal of Accounting Research, The Journal of Financial and Quantitative Analysis, The Financial Analysts Journal, The Journal of Accountancy, and The Journal of International Business Studies.  Fred was invited to lecture at a wide range of institutions around the world and served as a member of the First American Visiting Team to establish the National Center for Industrial Science and Technology Management Development in the People¹s Republic of China. He taught thousands of executives the essentials of international reporting and analysis in Europe, Latin America, Asia and the U.S., most notably on Wall Street.

    Fred was a recipient of the Citibank Excellence in Teaching Award, a recipient of the American Accounting Association¹s Outstanding International Accounting Educator Award and was the first academician appointed to the Board of Trustees of the Financial Executives Research Foundation. Fred was also a member of the American  Accounting Association, the Academy of International Business, Financial Executives Institute, Phi Kappa Phi, Beta Gamma Sigma and Beta Alpha Psi.  He was the founding editor of The Journal of International Financial Management and Accounting.

    In 2010-2011, Fred served as Interim Dean of the Undergraduate College. During that year I experienced first-hand the wonderful qualities that endeared Fred to legions of students and colleagues.  As our weekly meetings evolved into tutorials in which Fred generously shared of his wisdom and experience, I came to understand just why he was so beloved.

    And as much as I valued Fred¹s guidance, it is his kindness and friendship that resonate with me most deeply, even as I write this message.  Halfway through our year together, Fred gave me a silver NYU Torch, and I have worn it on my lapel ever since.  Scholar, leader, teacher, friend, husband, father, and grandfather we will miss this marvelous man, but Fred Choi¹s legacy burns brightly for all to see.

    --Peter Henry