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  • 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.


  • 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
    Gordon Shillinglaw - 1925-2012
    memorial last edited April 16, 2012 by Deirdre Harris, tagged 2012, memorial 
    July 26, 1925 - March 31, 2012

    Gordon Shillinglaw was born in Albany, N.Y. on July 26, 1925 and died on March 31, 2012, following a long battle with cancer. He obtained an A.B. in naval sciences from Brown University in 1945 and then served with the U.S. Navy in the Pacific. He then obtained an M.S. in business administration from the University of Rochester in 1948 and a Ph.D. in economics from Harvard University in 1952. He taught at Harvard from 1949 to 1951, Hamilton College from 1951 to 1952, Massachusetts Institute of Technology from 1955 to 1961, and Columbia University from 1961 until becoming professor emeritus in 1990.

    From 1952 to 1955, he worked with Joel Dean Associates, a management consulting firm in New York City. Joel Dean, a Ph.D. from the University of Chicago, was one of the pioneers in capital budgeting analysis and in applying economics to management decision making. Gordon claimed that he originated the term “discounted cash flow” while at the firm, and said that he first used the term in an article in the Journal of Business in 1955.

    Gordon taught at IMEDE in Lausanne, Switzerland in 1964-65 and 1967-69.

    In 1961, he brought out the textbook, Cost Accounting: Analysis and Control, which, unlike cost accounting books then in print, was concerned with the management uses of cost accounting. The book was published in five editions. In 1964, he and Myron J. Gordon became the coauthors of an innovative textbook, Accounting: A Management Approach, then the third edition of a textbook launched in 1951 by three MIT professors, which Shillinglaw took to a ninth edition with coauthors. Gordon was also the author of numerous journal articles and several chapters in handbooks.

    He was vice-president of the American Accounting Association in 1966-67. In 1991, he was inducted into the Hall of Fame of the AAA’s Northeast Region. He served on the Cost Accounting Standards Board from 1978 to 1980.

    He is succeeded by his wife Barbara, two children, James and Laura, and four grandchildren.

    -- Stephen A. Zeff

  • Deirdre Harris
    Charles Thomas Horngren - 1926-2011
    memorial last edited November 1, 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

  • John M Hassell
    Richard L. Rogers - 1949-2011
    memorial last edited October 27, 2011 by Tracey Sutherland, tagged memorial 
    Richard L. Rogers

    Richard L. Rogers

    Associate Professor of Accounting

    Kelley School of Business Indianapolis

    Professor Richard L. Rogers, Professor of Accounting for the Kelley School of Business the past 30 years, died peacefully in his home August 2, 2011. He was 61 years old. Rich was born December 8, 1949, the son of Edwin and Mary H. Rogers.

    Rich had a strong commitment to education. He earned his B.S. from Rider University (1974), M.B.A. from Lehigh University (1977), and his Ph.D from Penn State University (1981).

    Rich started his academic career with Indiana University at the Kelley School of Business Bloomington, and five years later he transferred to Kelley Indianapolis. Never leaving the IU family, Rich loved and excelled in both in-class learning and online teaching. Earning the respect of his colleagues, peers, and students, Rich received many teaching awards for undergraduate, graduate, and distance education teaching. 

    Colleagues who worked closely with Rich over the past 30 years described him as the consummate “professional educator” who had an immense impact on the growth of the Kelley Indianapolis accounting programs. He also helped launch the Kelley Direct online MBA program and continually sought to enhance course offerings to students.

    Rich is survived by his mother Mary H. Rogers, wife Teggie Rogers, sister Nancy and her husband Edward Lawrence, son David and his wife McKenze, and daughter Becky. Rich loved traveling with his family - from Cincinnati to catch a Reds Game to Amsterdam to admire the Van Gogh Museum. Enjoying company, conversation, and learning from all, he was a true family man in his professional and personal life. Friends describe him as the kindest, gentlest, and warmest of men.

  • Judy Cothern
    Ian Hague - 1961 - 2010
    memorial last edited November 1, 2011 by Deirdre Harris, tagged memorial 
    1961 - 2010

    IAN PHILIP NEIL HAGUE 1961 ¬ 2010 Embraced by his family, Ian passed away peacefully on Thursday, July 1, 2010 after a brief battle with cancer. He is the loving husband of Donna Sharp of Toronto, and devoted and proud father of Bryan Hague with many relatives of the Sharp / Hamilton families from the Ottawa area. Raised in England, he is the beloved son of Philip and Sylvia Hague of Eastbourne Sussex, brother of Malcolm Hague and uncle of Scott and Katy of Berkshire England. A global accountant, dedicated hockey and soccer coach (Hillcrest North York Association), who enjoyed gardening and the outdoors, Ian lived life to the fullest. His passion for travel extended to his career in accountancy, which began in England and for the past decade focused on Canadian and international standard setting. For more than seventeen years, Ian worked at the Canadian Institute of Chartered Accountants. He was a frequent speaker at conferences in Canada and internationally. Always the optimist and gentleman, he will be greatly missed by family, neighbours, and his many friends and colleagues here and abroad.

  • 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
    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