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  • Deirdre Harris
    William Wager Cooper 1914-20121
    memorial last edited September 30, 2013 by Deirdre Harris, tagged 2012, memorial 
    1914-2012
    William W. Cooper was born on July 23, 1914 in Birmingham, Alabama and died on June 20, 2012 in Austin, Texas.  He grew up in a rough neighborhood in Chicago. After his father became ill, he had to drop out of high school to support his family, and he worked at a variety of odd jobs, including as a professional boxer.  His record:  58 wins, 3 losses, and 2 draws. 
     
    Eric L. Kohler, an Arthur Andersen & Co. partner who taught accounting at Northwestern University, picked Bill up as a hitch-hiker one day on his way to another of his jobs, as a golf caddie.  Kohler soon became his mentor and friend, and he loaned him the money to enter the University of Chicago.  While at the university, he became friends with fellow student Herbert A. Simon. In 1938, he received an A.B. degree, majoring in economics, and he then accompanied Kohler to the Tennessee Valley Authority, where Kohler served as Comptroller. Bill assisted him by applying his analytical skills to developing the TVA’s required auditing systems and procedures.
     
    In 1940, Bill entered the Ph.D. program in business at Columbia University. After completing the coursework in two years, his research was so advanced for its day that his thesis committee could not judge, and would not approve, his thesis.  As Bill later said, he “fought the committee to a draw.”  In 1942, Bill again followed Kohler, this time to U.S. Bureau of the Budget to help with the war effort, where he was put in charge of all the government’s accounting-related statistics.   
     
    In May 1944, he met Ruth, his future wife, in Washington, DC.
     
    After a brief return to the University of Chicago, Bill joined the Carnegie Institute of Technology (today Carnegie Mellon University) in 1946.  Together with George Leland (Lee) Bach and Herbert Simon, he was one of the founding fathers of Carnegie Tech’s Graduate School of Industrial Administration (now the Tepper School of Business).  They pioneered a scientific, interdisciplinary approach to business education, eventually with Ford Foundation support, that is now the norm in leading business schools, and their effort was a key intellectual driver in the development of CMU. 
    From the outset, Bill espoused the need for problem-driven research.  Together with long-term collaborator Abraham Charnes, he developed important new mathematical techniques (for example, goal programming, chance-constrained programming, and data envelopment analysis) in the search of solutions to particular applied problems. Their work created a new field, called management science, and Bill was the founding president of The Institute of Management Sciences (which is now part of the Institute for Operations Research and the Management Sciences).  In 1968, he became the first dean of CMU’s School of Urban and Public Affairs (now Heinz College). 
     
    From 1975 to 1980, he was the Arthur Lowes Dickinson Professor at the Harvard Business School, where he developed and supervised an improved Ph.D. program.  In 1980, George Kozmetsky, the dean of the business school at the University of Texas at Austin, hired Bill as the Foster Parker Professor of Management, Finance and Accounting, thus bridging three departments. He became emeritus in 1993. Throughout his career, he advised numerous Ph.D. students, including Andrew Stedry, Andrew Whinston, and Yuji Ijiri at Carnegie Mellon, Rajiv Banker at Harvard, and Ramayya Krishna at UT-Austin.
     
    Bill was an immensely prolific researcher, even in the last years of his life.  Of his more than 545 scientific publications, 35 were in accounting and auditing.  In 1981, he became the founding editor of the Auditing Section’s new journal, Auditing: A Journal of Practice & Theory.  In 1988, the Section gave him its distinguished service award.  In 1985, he was one of the influential voices behind the founding of Accounting Horizons. In 1986, he served as the AAA’s Distinguished International Visiting Professor in Latin America. He received the AAA’s Outstanding Accounting Educator Award in 1990, and in 1995 he was inducted into the Accounting Hall of Fame.
     
    Bill received numerous other awards for his research and academic leadership, including the esteemed John von Neumann Theory Prize in 1982, together with Charnes and Richard Duffin.
     
    Together with Ijiri, in 1979 Bill edited a collection of papers in honor of his mentor: Eric Louis Kohler: Accounting’s Man of Principles. Also together with Ijiri, in 1983 he compiled and edited the sixth edition of Kohler’s Dictionary for Accountants.
     
    Bill had a wide expanse of knowledge, and he could talk intelligently on any subject raised in conversation, whether in science, the arts, philosophy, sports, business, or politics. And he always made others feel as if they were on his level.  He cared intensely about people and ideas, and he was always in search of ways to improve the human condition.
     
    Until the last weeks of his life, Bill would come to the office every day to pursue his research.
     
    His wife Ruth, a lawyer and advocate of human rights, died in 2000 after 55 years of marriage. He is survived by his brother Leon and his sister Emilie.  In addition, he leaves behind numerous former students and colleagues who came to regard Bill and Ruth Cooper as their godparents.
     

    --Jonathan C. Glover

    --Yuji Ijiri

    --Stephen A. Zeff

  • 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.

  • Judy Cothern
    Kathleen Lorraine Casper5100%
    memorial posted August 25, 2014 by Judy Cothern, tagged 2014, memorial 
    Oct. 10, 1950 - Aug. 14, 2014
    Kathleen Lorraine Casper

    On August 14, 2014, the American Accounting Association lost one if its own:  Kathy Casper. Many of you got to know Kathy during her 16 years with the Association.  As the Web and Database Project Manager, she was instrumental in moving us into the 21st century.  In fact, she worked on early web pages and independently designed, developed and implemented our annual meeting system, enhancing it annually based on the feedback she received from the many volunteers who worked with her. She also implemented the new segment meeting system that was introduced over the past year.

    Outside of work, Kathy was very active in the Faith Lutheran Church where she provided service in many ways.  Having done missionary work in Haiti in 2005, Kathy was devoted to fundraising for Haitian children's education and care.  She was also a passionate writer, publishing many articles and poetry.

    Kathy’s quick wit, creativity, broad smile and kind heart will be deeply missed by all who knew her.  If you have memories of Kathy you’d like to share with her sister and three daughters, please email them to info@aaahq.org.  Additionally, in Kathy’s honor, charitable donations can be made to the Faith Lutheran Church for the Haiti Fund care of Faith Lutheran Church, 7750 Beneva Road, Sarasota, FL. 

  • Deirdre Harris
    Abraham J. Briloff 1917 - 2013
    memorial last edited 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 
    1928-2013

     

    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
    Walter G. Kell 1921-2013
    memorial posted March 13, 2013 by Deirdre Harris, tagged 2013, memorial 
    December 23, 1921 - February 10, 2013

     

    Walter G. Kell of Tampa, FL. (formerly of Ann Arbor, MI) died peacefully on February 10, 2013 at the age of 91. Walt was born on December 23, 1921 to Walter F. and Beatrice Iva Kell in Chicago, IL. He graduated from Kankakee High School in 1939.  In April1943 Walt was drafted into the Navy and in September was chosen for the V-12 program (an officer's training program that allowed him to go to school).  As part of this program, he finished his freshman year at Notre Dame and was sent to the University of Michigan in March 1944.  Walt continued at the University of Michigan after his discharge from the Navy in 1945, receiving his BBA in 1946 and MBA in 1947.  While at the University of Michigan Walt lettered in basketball and baseball (1944-46). In 1946 he married Dorothy Polk (deceased). In 1947 Walt received his Certified Public Accountant (CPA) license in the state of Illinois and entered the doctoral program at the University of Illinois. He received his PhD in accounting in 1952 and went on to serve on the faculty at Michigan State University and Syracuse University where he later became chairman of the accounting department. In 1961Walt returned to the University of Michigan as a visiting professor and became a full professor in 1962.  

    During his career Walt was elected President of the American Accounting Association (1963); became a member of the Auditing Standards Advisory Council of the American Institute of Certified Public Accountants (1970); was appointed to the Board of Directors of the Michigan Association of CPA's (1979-1985), receiving their Distinguished Service Award in 1986.  Walt was also a member of the Board of Control of Intercollegiate Athletics (1969-1975) and a board member and secretary/treasurer of the M-Club during his time at the University of Michigan. Walt co-authored two text books and was a consulting editor and co-editor of The Accountants Handbook

    In 1976 Walt married Linda Kopec. He is survived by his loving and devoted wife of 37 years, Linda; children, Linda, Gary, Gayanne and Bill and their spouses; grandchildren, Shaunna, Rick, Ryan, Eli and Maya; five great grandchildren; sister-in-law and brother-in-law, Juanita and George; and numerous nieces, nephews, grand-nieces and grand­ nephews.  Walt's parents and brother Bob preceded him in death. Contributions in memory of Walt can be made to the University of Michigan or the Michael J. Fox Foundation for Parkinson Research.

  • Judy Cothern
    Herbert Elmer Miller 1914-2012
    memorial posted January 9, 2013 by Judy Cothern, tagged memorial 
    August 11, 1914 — December 21, 2012

    Herbert E. Miller was born on August 11, 1914 in DeWitt, Iowa. He died in Athens, Georgia on December 21, 2012 following a long illness. Herb received an A.B. in 1936 and an M.A. in 1937 from the University of Iowa and then received a Ph.D. in 1944 from the University of Minnesota. He served on the accounting faculties of Simpson College (1937-38), the University of Minnesota (1938-44), the University of Iowa (1945), the University of Michigan (1946-61), and Michigan State University (1961-70) prior to becoming a partner in Arthur Andersen & Co., where he proceeded to lead a movement to establish and gain accreditation for schools of accounting. In 1978, upon reaching the mandatory retirement age at the firm, he joined the University of Georgia as the first director of its J. M. Tull School of Accounting. He retired from the university in 1983. The School created an accounting chair in his name in 1988. 

  • Deirdre Harris
    Wilton Thomas Anderson 1916-2012
    memorial posted November 30, 2012 by Deirdre Harris, tagged 2012, memorial 
    November 29, 1916 - November 15, 2012

     

    Wilton T. Anderson, known by most as Andy, was born in Richland, Texas on November 29, 1916 and spent most of his early life in Cherokee, Oklahoma. He died in Oklahoma City on November 15, 2012 after a long illness. He took a Bachelor of Science degree, majoring in economics, in 1938 from Northwestern State College (now Northwestern Oklahoma State University), a Master of Commercial Education degree in 1942 from the University of Oklahoma, and a Doctor of Education degree in 1953 from the University of Colorado. He was on the accounting faculty at Colorado from 1947 to 1957, eventually becoming associate professor. Beginning in 1957, he served as Director of Education for the American Institute of Certified Public Accountants, where he was in charge of the preparation and grading of the Uniform CPA Examination. In 1960, he joined the accounting faculty at Oklahoma State University, where he was a full professor and head of the department, later the School of Accounting, until his retirement in 1982. He then spent the 1982-83 academic year as head of the accounting department at the University of Hawaii at Manoa, where he played an integral role in setting up the School of Accountancy.

    At Oklahoma State, Andy was a stimulating presence, the leader of the accounting program, and a captivating lecturer to large student classes. He was unequalled in recruiting undergraduates to enter the public accounting profession and in some cases to pursue an academic career. He was very active in Beta Alpha Psi and was its National President in 1966-67. The School of Accounting named an accounting chair, a graduate fellowship, and its Hall of Fame after him.

    Andy played important roles in the American Accounting Association, serving as Vice President in 1965 and President in 1975-76. In 1973, he was one of the two inaugural recipients of the Association’s Outstanding Accounting Educator Award. In 1977, he served as the first President of the Federation of Schools of Accountancy, and in 1978 the Oklahoma Society of CPAs inducted him into its Accounting Hall of Fame.

    In addition to writing a number of articles, he coauthored a textbook, Accounting: Basic Financial and Control Concepts, with C. A. Moyer and Arthur R. Wyatt, published in 1965.

    His wife Gwen, whom he married in December 1938, died at age 84 in March 2001. Andy is survived by his second wife Jacqueline Adair, daughter Lynn and son Thomas, three grandchildren, and four great-grandchildren.

    -Stephen A. Zeff

  • 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

  • Deirdre Harris
    William Leonard Ferrara 1930-2012
    memorial posted October 17, 2012 by Deirdre Harris, tagged 2012, memorial 
    September 5, 1930 - October 14, 2012
    William Leonard Ferrara

     

    William Leonard Ferrara was born on September 5, 1930 in Chicago, Illinois and died on October 14, 2012 in Danville, Pennsylvania after heart surgery.

    He was a graduate of DePaul University, Chicago, with a bachelor's degree in Accounting and Michigan State University, with master's and doctorate degrees. He was also a CPA. As an educator he taught accounting-related subjects at Penn State, retiring as Professor Emeritus after 27 years and Stetson University, retiring as Professor Emeritus after 10 years.

    He received the "Distinguished Achievement  Award" from the DePaul University Alumni Association; the Beta Alpha Psi "Outstanding Alumnus Award" from Michigan State University; six MBA "Excellence in Teaching Awards", an "Outstanding Advisor Award", and a "Faculty Humanitarian Award" at Penn State; a "Golden Apple Award" and a "Perfect Five Award" at Stetson; a "Distinguished Service Award for Educators" from the Institute of Management Accountants; seven "merit awards" plus a "bronze medal" for manuscripts published by the Institute of Management Accountants. He published papers in The Accounting Review dealing with relevant costing, period costs, and idle capacity costs.

    He served the Institute of Management Accountants as a member of its National Executive Committee, as a National Vice President, as Chair of its National Committees on Education and Public Relations plus as a member of its Board of Regents, responsible for the CMA Examination; The American Accounting Association as a member of Council, President of its Management Accounting Section, Editor of the Journal of Management Accounting Research and Chair of its Advisory Committee to the Director of Education and Committee on CPA Examinations; and the American Institute of CPAs as a member of its Educator's Advisory Committee and its Board of Examiners, responsible for the CPA Examination.

    In 1996 he served as the American Accounting Association's Distinguished International Visiting Lecturer and spoke to and visited with students, faculty and practitioners at universities throughout South Africa. In 2007 he was awarded the Lifetime Contribution to Management Accounting Award by the Management Accounting Section of the American Accounting Association.

    He is survived by his wife, Carol, seven children, Stephen, Paul, Janeen, Cynthia, William, Irene, and Joseph; and, fifteen grandchildren.