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  • Judy Cothern
    Rene Pierre Manes
    memorial posted January 27, 2009 by Judy Cothern, tagged 2008, memorial 
    colleague's name:
    Rene Pierre Manes
    dates:
    1918 - 2008
    memorial:

    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
    Rev. Paul L. Locatelli, S.J. - 1938-2010
    memorial posted August 30, 2010 by Deirdre Harris, tagged 2010, memorial 
    colleague's name:
    Rev. Paul L. Locatelli, S.J. - 1938-2010
    dates:
    1938-2010
    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

  • John M Hassell
    Richard L. Rogers - 1949-2011
    memorial posted August 16, 2011 by John M Hassell, tagged memorial 
    colleague's name:
    Richard L. Rogers - 1949-2011
    photo:
    photo description:
    Richard L. Rogers
    memorial:

    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.

  • Deirdre Harris
    Robert Raymond Sterling - 1931-2010
    memorial posted August 30, 2010 by Deirdre Harris, tagged 2010, memorial 
    colleague's name:
    Robert Raymond Sterling - 1931-2010
    dates:
    1931-2010
    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

  • Judy Cothern
    Sally Webber
    memorial posted October 22, 2009 by Judy Cothern, tagged 2008 
    colleague's name:
    Sally Webber
    dates:
    1953 - 2008
    photo:
    photo description:
    Sally Webber
    memorial:

    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.

    more:

    To carry Sally's dedication to students into the future, Northern Illinois University has established the Sally Webber Scholarship in Accountancy. In lieu of flowers and gifts, Sally and the Webber family request that contributions be directed to that scholarship fund. Checks payable to the 'NIU Foundation' indicating that the gift is for the Sally Webber Scholarship Fund may be mailed to:

    Anthony D'Andrea
    Director of Development
    Northern Illinois University
    College of Business
    Barsema Hall 145B
    DeKalb, IL 60115-2882

    We will miss Sally both professionally and personally.

  • Deirdre Harris
    Walter G. Kell 1921-2013
    memorial posted March 13, 2013 by Deirdre Harris, tagged 2013, memorial 
    colleague's name:
    Walter G. Kell 1921-2013
    dates:
    December 23, 1921 - February 10, 2013
    memorial:

     

    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.

  • Deirdre Harris
    William Leonard Ferrara 1930-2012
    memorial posted October 17, 2012 by Deirdre Harris, tagged 2012, memorial 
    colleague's name:
    William Leonard Ferrara 1930-2012
    dates:
    September 5, 1930 - October 14, 2012
    photo:
    photo description:
    William Leonard Ferrara
    memorial:

     

    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
    William Wager Cooper 1914-20121
    memorial posted June 25, 2012 by Deirdre Harris, tagged 2012, memorial 
    colleague's name:
    William Wager Cooper 1914-2012
    dates:
    1914-2012
    photo:
    memorial:
    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

  • Deirdre Harris
    Wilton Thomas Anderson 1916-2012
    memorial posted November 30, 2012 by Deirdre Harris, tagged 2012, memorial 
    colleague's name:
    Wilton Thomas Anderson 1916-2012
    dates:
    November 29, 1916 - November 15, 2012
    photo:
    memorial:

     

    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