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  • Deirdre Harris
    Edgar Owen Edwards - 1919-2010
    memorial last edited 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
    Alvin A. Arens - 1935-2010
    memorial last edited October 27, 2011 by Tracey Sutherland, 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
    Saurav Dutta and Shawn Davis chosen for SEC Fellowship
    news item last edited October 27, 2011 by Tracey Sutherland, tagged 2010, achievement 
    Office of the Chief Accountant Names Academic Fellows, August 5, 2010

    The Securities and Exchange Commission’s Office of the Chief Accountant today announced the selection of Shawn Davis and Saurav Dutta as Academic Accounting Fellows for one-year terms beginning this summer.

    Academic Accounting Fellows serve as research resources for SEC staff by interpreting and communicating research materials as they relate to the agency. In addition, Academic Accounting Fellows have been assigned to ongoing projects in the Chief Accountant’s office that include rulemaking, serving as a liaison with the professional accounting standards-setting bodies, and consulting with registrants on accounting, auditing, independence and reporting matters.

    “The experience that Shawn and Saurav bring as fellows from academia is a great benefit to our Office of the Chief Accountant, but more importantly, their knowledge and perspective will benefit U.S. investors,” said James Kroeker, the SEC’s Chief Accountant.

    Ms. Davis is a Visiting Assistant Professor in the Practice of Accounting at Emory University, where she teaches both financial accounting and managerial accounting to undergraduate and graduate students. She earned her Ph.D. from Washington University, MBA and MAS from the University of Illinois at Urbana-Champaign, and her BBA from Jackson State University. Her research primarily focuses on how auditing judgment and decision-making affects financial decisions and markets, and has been presented at national and international conferences. Her dissertation examining the disclosure of auditors’ materiality judgments won the 2005 Outstanding Dissertation in Auditing Award from the American Accounting Association.

    Ms. Davis is the recipient of several research grants, including grants from KPMG and PricewaterhouseCoopers. She served as an academic researcher for the American Accounting Association Auditing Section’s Research Synthesis Program to examine the auditor’s reporting model. Ms. Davis research employs a variety of methods including experimental economics, decision cases and field experiments, and her work has been published in Accounting Horizons, Behavioral Research in Accounting, and New Zealand Economic Papers. Additionally, she has appeared as a guest speaker for several professional practice conferences and workshops.

    Mr. Dutta is an Associate Professor and former Chair of the Department of Accounting and Business Law at the University at Albany-SUNY, New York. He received his B.Tech. in Aeronautical Engineering from the Indian Institute of Technology, Bombay and his Ph.D. in Accounting from the University of Kansas. He is a Certified Management Accountant (CMA) and received the Robert Beyer Silver Medal for the second highest total score on the CMA examination in 1989. He was also awarded the National Talent Search Scholarship in 1979 by the Government of India. He has held academic positions at Rutgers University and the City University of New York- Baruch College.

    Mr. Dutta has published extensively in the field of accounting and auditing in various national and international journals. While his earlier work focused on audit quality, risk and materiality, his more recent work is in the area of sustainability, triple-bottom line reporting and forensic accounting. He also has frequently consulted on complex accounting and auditing issues related to derivatives and hedge accounting, mergers and acquisitions, and statistical verification of claims for some of the largest corporate settlements in the U.S.

    Ms. Shawn Davis and Mr. Saurav Dutta will replace the current Academic Accounting Fellows. Jack Krogstad will return to the Creighton University, and Nancy Mangold will return to the California State University, East Bay.

  • Deirdre Harris
    Robert Raymond Sterling - 1931-2010
    memorial last edited October 27, 2011 by Tracey Sutherland, tagged 2010, memorial 

    Robert Raymond Sterling had recently celebrated his 79th birthday. He was born in Bugtussle, Oklahoma, on May 16, 1931. Bob was one of those remarkable people who were born into a family that experienced genuine hardship and need – but who, by personal determination, resilience and sheer hard work triumphed over adversity to become a person of distinction, achievement and influence. Bob earned two degrees from the University of Denver – a BS in Economics and an MBA – and was awarded his PhD from the University of Florida in 1964, with a major field in Economics which was a pathway in his study for accountants at that time.

    In 1967, he was appointed to the faculty at the University of Kansas, was promoted to full professor in 1969, and named Arthur Young Distinguished Professor of Accounting in 1970. Four years later he was appointed as Jesse H. Jones Distinguished Professor of Management at Rice University, later becoming the founding dean of the then Jones Graduate School of Administration (now Business) at Rice. Following a visiting professorial appointment at the University of Alberta, Bob was engaged as Senior Research Fellow at the Financial Accounting Standards Board from 1981-83. In 1983, he was appointed as the Kendall D. Garff Distinguished Professor of Business Enterprise at the University of Utah – and, as he often quipped, as an Undistinguished Professor of Accounting. Bob remained at Utah until his retirement in 1991.

    Bob’s PhD dissertation was published as “Theory of the Measurement of Enterprise Income” by the
    University Press of Kansas in 1970. It remains one of the few truly great theoretical works in accounting. His second was titled “Toward a Science of Accounting,” published by Scholars Books, in 1980. Both works are accounting classics. Bob was twice awarded an AICPA gold medal, designated a Fellow by the National Science Foundation, appointed as the first Distinguished International Lecturer in Accounting from the USA by the American Accounting Association, and inducted into the Accounting Hall of Fame at The Ohio State University. Sterling is survived by his wife Ley, his former wife and friend Margery, son Robert II, daughter Kimberly, and grandsons Robert III and Travis.

    --Peter W. Wolnizer, University of Sydney

  • Deirdre Harris
    John Wilson Dickhaut, Jr. - 1942-2010
    memorial last edited October 27, 2011 by Tracey Sutherland, tagged 2010, memorial 

    John Dickhaut passed away April 10, 2010 at his California home following a long and courageous battle with cancer. John was a widely respected member of the accounting and economics academic communities. At the time of his death, he was the Jerrold A. Glass Endowed Chair in Accounting and Economics at Chapman University. He was also the Emeritus Curtis L. Carlson Land Grant Chair in Accounting Professor at the University of Minnesota where he had served on the faculty from 1976 to 2008.

    John W. Dickhaut, Jr. was born on February 10, 1942. He was the son of John W. and Margaret S. Dickhaut and brother of Robert Dickhaut. John’s father was a Methodist minister and founder and President of the Methodist Theological School in Ohio. He loved his father’s spontaneous, “corny” sense of humor, admired his mother’s determination and ability to fully immerse herself in every moment of life, and marveled at his brother’s voracious appetite for books.

    He grew up in Columbus, Ohio, and received a B.A. in English Literature from Duke University in 1964. Upon graduation, he returned to Columbus where he entered a Master’s program in accounting at the Ohio State University. He received his Master’s degree in 1966, but along the way was encouraged by Professor Thomas Burns to seek a PhD. He received his PhD from Ohio State in 1970 and took his first faculty position at the University of Chicago.

    John’s early research was in the traditional accounting domain. His dissertation paper won the AAA’s Manuscript Contest and was published in the January 1973 issue of The Accounting Review. This paper was among the earliest attempts in the accounting literature to use experimental methods. Several papers followed in the Journal of Accounting Research and other accounting outlets over the first part of his career.

    After 1980, John’s research broadened when his interests shifted into experimental economics. He made fundamental contributions that fostered understanding of human risk preferences and trust in economic interaction. His work included studies using agent-based models to study market phenomena, and he was an early pioneer in “neuroeconomics,” an emergent area that studies the relation between the human brain and economic choice. This research was published in leading academic journals such as Proceedings of the National Academy of Sciences of the United States (PNAS), Games and Economic Behavior, Quarterly Journal of Economics, and Management Science.

    Among John’s papers are classic studies that have had and will continue to have a major impact. His 1995 paper in Games and Economic Behavior with Joyce Berg and Kevin McCabe on the “trust game” has been cited over a thousand times and been replicated in hundreds of studies. His 2005 PNAS paper on risk preference instability (also with Berg and McCabe) was highlighted by the editors of Science magazine in its “Editor’s Choice” column of March 25, 2005. His recent work in PNAS (December 29, 2009) with Aldo Rustichini and Vernon Smith offers a comprehensive theory of economic choice that seeks to simultaneously explain data observed in behavioral choices and physiological measurement of activity within the brain. John’s recent move back to basic accounting issues is an attempt to reconcile what we know about the brain with how accounting has been shaped (see “The Brain as the Original Accounting Institution,” The Accounting Review, November 2009).

    It might seem surprising that John would begin in academic accounting, but end up doing basic research in neuroscience. But, John was forward-looking and he may have intended that the human brain would be his ultimate research destination. I was at Chapman when John passed away, and a few days later came across a book in his office entitled Signal Detection Theory and Psychophysics, by Green and Swets. He had checked out this book from Regenstein Library at the University of Chicago on October 10, 1972, but had never returned it. I became curious as to whether he had cited it directly in any of his papers. (Most likely, he acquired this book while working on a study with Ian Eggleton on human processing of quantitative data published in the Journal of Accounting Research in Spring 1975.) I found only one direct citation for the Green and Swets book: the 2009 PNAS paper with Rustichini and Smith that used signal detection theory as a foundation for their neuronal-based theory of economic choice.

    John Dickhaut had a profound influence on a generation of graduate students and faculty colleagues. Students where he served as a dissertation chair or committee member (not to mention co-author) include Joyce Berg, Robert Bushman, Carol Eger, Steve Gjerstad, Todd Kaplan, Meg Ledyard, Radhika Lunawat, John O’Brien, Haresh Sapra, Tim Shields, Jack Stecher, and Baohua Xing. These individuals learned much about conducting research, and they directly observed how research could be great fun. Colleagues from Chapman, Minnesota, and other universities can regale others with “Dickhaut stories.” These might recount a heated debate in a workshop, how he worked for hours with a co-author to get every last detail right on a paper, or how he wore his “Goofy” slippers through the halls of academia while singing a favorite song at a volume that everyone within a half mile radius could hear.

    His final institutional love was for the Economic Science Institute at Chapman University. ESI, founded by economist Vernon Smith along with John, Dave Porter, Steve Rassenti, and Bart Wilson, is a unique group dedicated to the use of scientific experimentation to discover fundamental aspects of human economic behavior. The working partnership of these scholars was something that John felt very strongly about. He had found a new home at Chapman, and that was evident when he was gave the first Lectio Magistralis there in November 2008 (video available online at

    Colleagues, students, and friends will remember John Dickhaut as a genius who brimmed with enthusiasm for life, humor, and intellectual intensity. His research work had continued through several rounds of cancer treatment that spanned a decade. His passion for life and the “life of the mind” was apparent up to his final moments. The final time I spoke with John was on the evening before he died (I had been at Chapman to present a seminar earlier that day on a paper we are writing). Our conversation, like all of our talks, focused on what we wanted to accomplish in the future with this paper and the others we had planned. It brought a huge smile to my face when a few days later I discovered the following entry that John had written in his personal journal on January 7, 1985:

    “Suppose I say – tomorrow is the last day of my life. The trick is to feel it. Not to be afraid. I feel more alert. More awake.

    I will be planning in the last day of my life. The plans will be immense ones. I will die with a vision. I will be envisioning when I die. I will be looking forward. I will have created a number of alternatives, all relating to my life structure.”

    John Dickhaut was a loving and generous man. He touched us. He inspired us to be better. He lives within us because he came closer than anyone to living every day as if it were his final one.  

    John is survived by his loving friend and wife, Sheri, his brother, Robert Dickhaut, Bob’s wife, Veronique, and John’s niece, Charlotte, and nephew, Jason, an undergraduate student at the University of Chicago.

    Gregory Waymire

    Atlanta, Georgia

    June 7, 2010

  • Deirdre Harris
    John C. (Sandy) Burton - 1932-2010
    memorial last edited October 27, 2011 by Tracey Sutherland, tagged 2010, memorial 
    1932 – 2010

    John C. (Sandy) Burton was born in New York City on September 17, 1932 and died in the same city on May 16, 2010. To Sandy, New York City was home in every sense.

    His B.A. was taken in political science at Haverford College in 1954. He obtained an M.B.A. in 1956 and a Ph.D. in 1962 from Columbia University. From 1956 to 1960, he was a staff accountant at Arthur Young & Company in New York City. His father, James Campbell Burton, was the firm’s senior partner until his retirement in 1956. Sandy loved baseball and keeping statistics for the Brooklyn Dodgers. When the Dodgers moved to Los Angeles in 1958, Sandy was tempted to accept President Walter O’Malley’s invitation to go west with the team as the Dodgers’ chief accountant.

    From 1962 to 1972, he was on the accounting and finance faculty at Columbia, eventually becoming Professor. In 1972, Chairman William J. Casey tapped Sandy to become the Chief Accountant of the Securities and Exchange Commission, a position he held until 1976. He was an activist Chief Accountant who was outspokenly critical of accounting and auditing practices as well as of the performance of accounting firms, and during his tenure the Commission issued a record number of Accounting Series Releases. In 1975, he launched the SEC’s series of Staff Accounting Bulletins, and, during an inflationary decade, he was responsible for the SEC’s requirement, instituted in 1976, that approximately one thousand large registrants disclose replacement cost information on merchandise and fixed assets in a supplement to their financial statements. He gave his speeches as Chief Accountant without notes, always tinged with wit and humor. His articles, many of which were drawn from his speeches, were pungent, insightful and progressive in spirit.

    From 1976 to 1977, he served for 18 months as Deputy Mayor for Finance of New York City, at a time of severe financial strain on the city. From 1978 until his retirement in 2002, he was Arthur Young (later Ernst & Young) Professor of Accounting and Finance at Columbia, and from 1982 to 1988 he was Dean of Columbia’s Graduate School of Business.

    He was the AAA’s Academic Vice President from 1980 to 1982. Together with Bob Sack, he co-edited Accounting Horizons from 1989 to 1991. In 1997, he was inducted into the Accounting Hall of Fame at The Ohio State University.

    Sandy wrote or edited seven books and was the author of more than 50 articles.

    Sandy is survived by his wife Jane, daughter Eve, son Bruce, eight grandchildren, and two great-grandchildren.

    Stephen A. Zeff.

  • Deirdre Harris
    Rev. Paul L. Locatelli, S.J. - 1938-2010
    memorial last edited November 1, 2011 by Deirdre Harris, tagged 2010, memorial 

    The Reverend Paul L. Locatelli, the long-time leader of Santa Clara University, succumbed to pancreatic cancer, July 12, 2010, at the age of 71.  Father Locatelli was a member of the Accounting Education Change Commission (AECC) for its entire existence from 1989 through 1996.  He served on the AECC Leadership Support and Assessment Task Forces and was Project Director and co-author of the AECC monograph, Assessment for the New Curriculum: A Guide for Professional Accounting Programs.  (Gainen, Joanne and Paul Locatelli, Assessment for the New Curriculum: A Guide for Professional Accounting Programs, Accounting Education Series, Volume 11, Sarasota: American Accounting Association, 1995).  Locatelli was one of only two individuals (the other was Mel O’Connor) who served on the Commission from its beginning to the end.  Other Commission members described Locatelli as a hard working member who attended every meeting, even though he had the distractions of being a University president.  Dr. Locatelli was a member of the AICPA, American Accounting Association, and the California Society of CPAs.  He received the California Society of CPAs’ 1994 Distinguished Professor of the Year Award.

    Locatelli, who grew up on a ranch near Boulder Creek, CA, was the President of Santa Clara University for 20 years, the same school from which he received his undergraduate degree in accounting in 1960.   He received a master of divinity from the Jesuit School of Theology at Berkeley, and a doctorate in business administration with an emphasis in accounting from the University of Southern California in 1971.  He entered the Jesuit Order in 1962 and became a CPA in 1965.  In 1974, he joined the accounting faculty at Santa Clara University and was the University’s Outstanding Teacher of the Year in 1978.  He later served as Associate Dean and Dean of the business school and then Academic Vice President before becoming president in 1988.  Following his retirement from the presidency in 2008, he became University Chancellor and also served as the first secretary of higher education for the International Society of Jesus, working to build connections among Jesuit universities across the globe.  He received an honorary doctorate from the University of San Francisco in 2008.

    His particular forte as president was his financial know-how.  He strengthened the University’s financial position by such controversial acts as eliminating the football program and dissociating the University from its fraternities and sororities.  During his twenty years as president, the University’s endowment grew from $77 million to over $700 million.

    Locatelli served as vice-chair of the Association of Jesuit Colleges and Universities and on Boards of Trustees for four universities and on the Senior Accrediting Commission of the Western Association of Schools and Colleges (WASC) as well as its Board of Directors.  Most of his publications dealt with world affairs, the role of Catholics in the modern world, and accounting issues, particularly dealing with service learning in accounting.

    Submitted by:

    Dale L. Flesher and Rick Elam, University of Mississippi

  • Judy Cothern
    G. Peter Wilson earns AICPA's Distinguished Achievement...
    news item last edited October 27, 2011 by Tracey Sutherland, tagged 2010, achievement, general news 
    Wilson Earns AICPA's Distinguished Achievement in Accounting Education Award

    G. Peter Wilson, Carroll School of Management at Boston College, was presented with the AICPA's Distinguished Achievement in Accounting Education Award by Bob Harris, chair of the AICPA, during the Institute’s spring meeting.

    Upon acceptance of the award, Wilson talked about the importance of teaching students how to answer open-ended questions. He noted there is an over-reliance on testing students using multiple choice or true and false questions. “We put the next generation of CPAs at great risk,” he said. “The next generation will run the risk of being outsourced. Teach students to answer open-ended questions and [they] can gain competitive advantage by becoming proficient in this area.”

  • Deirdre Harris
    Alan Mayper
    memorial last edited 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
    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