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  • 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

  • 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

  • Judy Cothern
    Rene Pierre Manes
    memorial posted January 27, 2009 by Judy Cothern, tagged 2008, memorial 
    1918 - 2008

    Rene Pierre Manes, age 90, passed away on June 15, 2008. His insight and leadership, combined with his passion for accounting and economic research and teaching, and desire to help others, will be missed.

    Rene was born in Yonkers, N.Y. Rene received his bachelors from Columbia University and his masters from Southern Methodist University. After Pearl Harbor, he joined the Navy and attended Harvard for Ensign training. He served in England, Scotland, France and later Germany as a Supply Officer. Following World War II, he was employed by Atlantic Refining Company as an accounting executive in Caracas, Venezuela, returning to the United States to receive his PhD in economics from Purdue University under the Ford Fellowship.

    Rene served as Chairman of the Economics Department and Associate Dean of the Krannert Business School at Purdue, held visiting faculty appointments with Stanford, and served as Dean of the Business School at the University of Arizona. Rene retired from Administration in 1979 to become the H. Scovill Professor of Accounting at the University of Illinois at Champaign. In 1984 he moved to Tallahassee, Florida to teach part time at Florida State University. He retired in 1995.

    He wrote some of the seminal articles in standard costing, cost allocation, theory of accounting and information systems, transfer pricing and matrix theory that form the basis for modem computerized inventory and production management, appearing in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, and the Journal of Management Accounting Research.

    Rene is survived by his wife of 60 years, Dorothy Manes, by sons, Kenneth and Anthony, and three grandchildren, Anya, Nathan and Ben. Rene enjoyed tennis several times a week at Forest Meadows through his 87th year. He volunteered for ten years at the Senior Center to work with the AARP Tax - Aid program. He was a Silver Life Master Bridge Player. He wrote ten or twelve articles about postage stamps that were published in philatelic journals. The last one was published in March, 2008.

  • Deirdre Harris
    Maurice Moonitz
    memorial last edited January 27, 2010 by Judy Cothern, tagged 2009, memorial 
    1910 - 2009

    Maurice Moonitz, who was born in Cincinnati, Ohio on October 31, 1910, died on July 24, 2009 at the age of 98. He served as vice president in 1958 and president in 1978-79 of the American Accounting Association. In 1985, he received the AAA’s Outstanding Accounting Educator Award.  In 1979, he was inducted as the 39th member of the Accounting Hall of Fame at The Ohio State University. He was best known to professional accountants as the first Director of Accounting Research at the American Institute of Certified Public Accountants (AICPA) from 1960 to 1963 and as a member of the Accounting Principles Board (APB) from 1963 to 1966.

  • Judy Cothern
    Sally Webber
    memorial posted October 22, 2009 by Judy Cothern, tagged 2008 
    1953 - 2008
    Sally Webber

    Colleague, friend, teacher, and mentor, Sally Webber, HSBC Professor of Accountancy, passed away peacefully on October 30, 2008 after a three-year battle with cancer.

    Sally joined the Northern Illinois University Department of Accountancy in 1999 as an assistant professor, was promoted to associate professor in 2002, and full professor in 2008. She earned her undergraduate and master's degrees from Northern Illinois University (NIU) and her doctoral degree from the University of Texas at Arlington. She was an active and involved member of the American Accounting Association and most recently was Chairman of the Education Committee of the Information Systems section in 2005.

    Sally won a number of teaching and research awards while at NIU and in 2008 was awarded NIU's Outstanding Mentor Award in honor of her work mentoring colleagues and students over the years. Sally was also a passionate advocate for Beta Alpha Psi, serving as Faculty Advisor for NIU's chapter and Director of the Midwest Region. Sally was presented with Beta Alpha Psi's National President's Award in 2007 for the contributions she made to students and to the professionalism and service ideals espoused by Beta Alpha Psi. The President's Award is Beta Alpha Psi's highest and most prestigious award. Sally was named an NIU Department of Accountancy Outstanding Alumni in 2006 for her ongoing commitment to the Department.

  • AAA HQ
    Joe Rhile
    memorial last edited September 3, 2009 by Judy Cothern, tagged 2008, memorial 
    1913 - 2008
    Joe Rhile accepting the American Accounting Association’s Service Award at the 2005 Annual Meeting

    Accounting education lost a long-established leader and advocate with the death of Dr. Joseph (Joe) Rhile in November. As an emeritus professor at Lake Sumter Community College, Joe dedicated considerable time and leadership to the American Accounting Association, most recently working with AAA staff on a new edition of the “Rhile Directory” of Accounting faculty at 2-year colleges. That project will continue with warm memories of Joe and his efforts to support the community of 2-year colleagues.