Stephen Richard Goldberg
(April 2, 1946 - January 19, 2021)
Stephen Goldberg, PhD, age 74, of Grand Rapids, MI, formerly of Chicago, passed away on January 19, 2021. He was the beloved husband of Doreen, nee Beia; cherished father of Jen, Joe, Ben (Katie) and Dan (Aly) Goldberg, and step-children Tanina (James), Anthony (Kendra) and Paul (Renee) Messina; loving grandfather of Mara Blander, Coby Goldberg-Blander, Owen Goldberg and Daniela Messina; dear brother of the late Gerald Goldberg; former spouse of Pauline Goldberg, nee Finch.
He was a Professor of Accounting at Grand Valley State University in Grand Rapids, MI, and was the former director of the School of Accounting in the Seidman College of Business.
“This is a deep loss for our GVSU community,” said President Philomena V. Mantella. “Steve’s passion for teaching and his students was well known. Our community benefited from his talents and his presence, and he will be missed. My deep condolences to his wife, Doreen, and family.”
Diana Lawson, dean of the Seidman College of Business, said during his tenure at Grand Valley, Goldberg made valuable and impactful contributions in many areas, including academic scholarship, serving on a variety of committees, leading the School of Accounting and serving on Association to Advance Collegiate Schools of Business (AACSB) accreditation review teams.
“His greatest contribution was to our students,” said Lawson. “Steve taught a variety of courses, but he seemed most excited about developing and delivering the accounting ethics course. We will miss our dear friend and colleague. My deepest condolences to his family and all those who worked with him.”
Goldberg came to Grand Valley in 1996 as an associate professor of accounting and was promoted to professor in 2001. He served as chair of the Department of Accounting & Tax from 2003-2008, and as director of the School of Accounting from 2008-2010 and from 2017-2018.
In 2007, Goldberg won the Glen A. Niemeyer Outstanding Faculty Award, and in 1996 and 1997, he won the Excellence in Research Award from the Seidman College of Business. Goldberg was an active member of the AACSB Accounting Continuous Improvement Peer Review Team.
“Steve was a great friend, a wonderful colleague, and most importantly, a good man,” said Cheryl Dunn, professor and interim director of the School of Accounting. “He worked very hard to enhance the reputation of the School of Accounting and Grand Valley, and worked with leaders in the community (many of them former students) to ensure that our programs stay relevant and of high quality.”
Goldberg earned a PhD in accounting from the University of Wisconsin, an MBA in finance from the University of Chicago and a bachelor’s degree in accounting from DePaul University. He had been a member of The American Accounting Association and had been involved with the Accounting, Leadership, and Programs Section, as well as the Financial Accounting and Reporting Section, and the International Accounting Section.
Earl Ray Wilson
(December 19, 1938 - January 17, 2021)
The AAA community and the University of Missouri mourn the loss of Professor Emeritus Earl R. Wilson, who succumbed to the Covid-19 virus on January 17, 2021.
Earl was a past-president of the Government and Nonprofit (GNP) section and recipient of the enduring Lifetime Contribution Award from the section. He was renowned for his research in the municipal bond market. His research is highly cited by fellow academics and has been used by government standard-setting bodies in their deliberative processes. His passion for learning and research acumen led him to serve on more than 30 doctoral committees, helping successfully launch the careers of many professors. However, his commitment to learning extended beyond working with doctoral students to teaching at the undergraduate and graduate levels. His interest and expertise in the government and nonprofit sector resulted in his being asked to join the author team on the Accounting for Governmental & Nonprofit Entities textbook. During his tenure as the lead author of the textbook, it was the leading government/nonprofit textbook in the nation and continues to hold that distinction. His innovative ideas and commitment to quality strongly contributed to the success and reputation of the textbook. Earl was also active in the wider profession where a few of his many accomplishments include Academic Fellow with the Governmental Accounting Standards Board (GASB); member of the Governmental Accounting Standards Advisory Council, the U.S. Comptroller General’s Advisory Council on Governmental Auditing Standards, and the American Institute of CPAs Government Accounting and Auditing Committee.
Our lives have been enriched through our connections to Earl and we will miss him. We send our deepest sympathies to his daughters, Pamela Wilson and Kimberly (husband, John) Hiley, Columbia, MO, and the extended Wilson family.
Expressions of Sympathy
For those who would like to make an expression of sympathy, in lieu of flowers the family asks that contributions be made to the Earl R. Wilson Doctoral Scholarship in Accountancy at the University of Missouri-Columbia. Checks should be mailed to Mizzou Advancement, 407 Reynolds Alumni Center, Columbia, MO 65211, indicating Earl’s scholarship fund. Alternatively, contributions to a local food bank in Earl’s memory will be appreciated. Condolences and memories may be posted at Earl Wilson Obituary - Columbia, MO.
James Donald Edwards, Sr.
(November 12, 1926 - November 21, 2020)
James Don Edwards, the J.M. Tull Professor Emeritus of Accounting at the University of Georgia and a member of the Accounting Hall of Fame, died November 21, 2020, in Athens, Georgia. He was 94.
An influential accounting educator in a career that spanned half a century, Edwards was an accomplished textbook author, effective fundraiser, decisive administrator, prodigious networker and loyal friend and mentor to hundreds of UGA alumni, accounting colleagues and former students.
A loving husband and father, Edwards is survived by son Jim and Shelley Edwards of Athens; four granddaughters, Chelsea Palmer (Will), Hannah Hamilton (Madison), Kate Cape (Matt) and Ashley Weinberg (Sandler); and great-grandchildren Ben Palmer, Merritt Cape, Hawkins Cape and Wyatt Hamilton. He was preceded in death by his wife of 66 years, Clara Maestri Edwards, brothers Thomas T. Edwards and Mike J. Edwards and sister Irene Edwards Landry.
The son of Thomas Terrell Edwards and Reitha Mae Cranford Edwards, he was the youngest of four children. Born in Ellisville, Mississippi, and raised in Louisiana, he graduated from a class of 10 students at Atlanta High School in Atlanta, Louisiana, in 1944. Near the end of World War II, he served with the U.S. Naval Marines in China, Korea, Japan and Okinawa Island. Following his military service, he earned a bachelor’s degree from Louisiana State University in 1949, an M.B.A. from the University of Denver in 1950 and his Ph.D. from the University of Texas at Austin in 1953. He was a certified public accountant in Texas and Georgia.
He met Clara Maestri in 1943 while both were working summer jobs at Peoples Laundry, managed by Clara’s uncle, Richard Maestri. After their third date, they became engaged, but marriage would have to wait for the end of the war after he enlisted in the Navy. They were married on August 16, 1947, at the home of Clara’s parents, located on a street called Lovers Lane.
Edwards joined the accounting faculty at Michigan State University in 1953 as an assistant professor. He was promoted to associate professor in 1955 and full professor in 1957. The following year he was named head of the department, a position he held for 13 years. In 1972, after a year at the University of Minnesota, he joined the accounting faculty at the University of Georgia, and in 1976 he was named the J.M. Tull Professor of Accounting — also the first endowed professorship at the College of Business Administration. He was the central figure who secured the endowment from the J.M. Tull Foundation to name the School of Accounting in the late 1970s.
An emeritus trustee of the UGA Foundation for 40 years and an early member of the Presidents Club, Edwards worked diligently to raise funds for academic programs and scholarships. He served on the UGA Alumni Association Board of Directors, the UGA Athletic Board and numerous university committees. He concluded his administrative leadership to UGA by serving for two years as interim dean of the Terry College of Business, during the restoration of Brooks Hall following fire damage in 1995 and construction of Sanford Hall. Edwards retired from UGA in 1998. He was awarded emeritus status in 1999 and kept an office in Brooks Hall until 2017.
Edwards was the 69th member — and one of a small number of academicians — to be elected to the Accounting Hall of Fame in 2001. In his induction, he was honored for forging important links between the academic and professional fields of accounting. He served for a decade on the Public Review Board of Arthur Andersen, reviewing audit quality in 40 countries, and on the CPA Board of Examiners. He was a founding trustee of the Financial Accounting Foundation, the parent organization of the Financial Accounting Standards Board.
As president of the American Accounting Association in 1970-71, Edwards fostered formation of the AAA’s Commission to Establish Accounting Principles, an effort that foreshadowed the formation of the Financial Accounting Standards Board. He also pushed for the establishment of the AAA Doctoral Consortium and was an early advocate of publication outlets for research on accounting education. He attended a remarkable 60 consecutive annual meetings of the AAA.
He served on the board of the American Institute of Certified Public Accountants and its formative Committee on the Standards of Professional Conduct, as well as chairman of the Georgia State Board of Accountancy and was a national vice president of the Institute of Management Accounting. He also served as an officer and trustee of the Academy of Accounting Historians.
Edwards authored or co-authored more than a dozen textbooks and about 100 research articles on accounting, financial management and accounting history. His first book, History of Public Accounting in the United States, was an important text on the development of the accounting profession. He lectured throughout the United States and abroad — including invited lectures and seminars in Brazil, France, England, Vietnam, Cuba and Ukraine — served as a visiting scholar at Oxford University’s Nuffield College.
Accounting Today named Edwards one of the “100 Most Influential People in Accounting.” He was the first accounting professor to receive an honorary doctorate from the University of Paris, and he was the first recipient of the Outstanding Accountant Award from the National Council of Beta Alpha Psi. He was given the Gold Medal Award by the AICPA, and the Academy of Accounting Historians selected him to receive the Hourglass Award for his contributions to accounting history.
From UGA, he received the Alumni Association’s Faculty Service Award in 1989, the Abraham Baldwin Award in 1994 and the Blue Key Award from the Blue Key Honor Society in 2003. In 1998, he was invited to the Georgia House of Representatives and the Georgia Senate to hear resolutions recognizing his contributions to the field of accounting and the state. And in 1983, he was inducted into the Louisiana State University Alumni Hall of Distinction.
Edwards served on the corporate and nonprofit boards of J.M. Tull Industries, Home Banc, Georgia National Bank, Greenfield Capital, Cornerstone Bank, Georgia Cities in Schools and East Lake Foundation.
The funeral service will be held at 10:00 a.m. on Saturday, November 28, at the First Baptist Church of Athens, with Dr. Frank Granger and Dr. Paul Baxley officiating. Seating is limited to 60 in the sanctuary; provision for an additional 30 persons will be provided in the Fellowship Hall. The service will be livestreamed on the church’s YouTube channel, “First Baptist Church Athens Georgia.” The family will greet friends not attending the service from 9:00-9:30 a.m. Saturday in the Fellowship Hall.
Honorary pallbearers include Tom Cousins, David Dodson, Dr. Charles Eckert, Lillian Giornelli, Dr. Roger Hermanson, Arthur Johnson, Dr. Charles Knapp, Nat Maestri, Bill Mateer, Greg McGarity, David Muia, Peter Shedd, Dr. Harold Sollenberger, and the B&P Sunday school class at First Baptist Church.
In lieu of flowers, the family requests memorial contributions be made in the name of Don and Clara Edwards to the Caesar and Mary Laverne Maestri Scholarship Fund at the University of Georgia, which provides scholarships for students in the Terry College of Business, or to First Baptist Church of Athens, 355 Pulaski St, Athens, GA 30601.
Paul Miles Clikeman
(July 24, 1960 - November 19, 2020)
Paul Miles Clikeman was born in Ames, Iowa, on July 24, 1960, to Dr. Franklyn and Janice Clikeman. He was their firstborn, and what a handsome fellow he was. His photo nearly won a “cutest baby” contest. His only sibling, sister Mary, still calls him “her hero”. His mom was a librarian and skilled homemaker. His dad was a professor of Nuclear Engineering at MIT in Boston, and then at Purdue University in West Lafayette, Indiana. His father made a lasting impact on Paul, and ultimately the life of an academic was the path Paul chose after being a public accountant with Deloitte, Haskins & Sells in Chicago for three years.
Paul attended Valparaiso University and played saxophone in the marching band. He joined Phi Mu Alpha music fraternity and became its president his senior year. His love of music lasted throughout his life. While he lived in downtown Chicago, he played recorder duets with his fraternity brother, Dennis. He learned to play the hammered dulcimer soon after his marriage to Margaret (Stelzer) in 1991, whom he met in a church singles group back in Valparaiso. His lilting Irish tunes and hymn arrangements blessed their home with peaceful songs. Paul was most proud of his children’s musical accomplishments and encouraged them to cultivate their gifts, from Kindermusik and Suzuki lessons to Lambs of God choir to organ, violin, and voice recitals. One of the highlights of his life was accompanying his daughter Kathryn on three Irish songs at her Senior Recital at the University of Richmond in 2017.
Spending his early formative years in Boston, Paul learned to love the Red Sox; his first aspiration was to be a professional baseball player. He was proud to have pitched his high school baseball team’s first winning game one season. He played church softball as an adult until a broken arm caused him to wisely choose less risky sports, in true accountant fashion. He bowled with many of his UR Business School colleagues on Friday nights for many years, and even on occasion won “The Belt” for highest score. He avidly followed Miles’ stats in Cross Country and Track, and even happily attended John’s college Quidditch Club matches. A typical Sunday afternoon found him watching pro tennis, golf, or NFL games, so he could then relate the memorable plays to his sons in their phone conversations. He could still outdo his sons in Mini-Golf, pool, and cul-de-sac Frisbee Golf.
Paul was a contemplative person who loved to read books of all sorts, often recommended to him by his friend and colleague, Joe Hoyle. His favorite vacation activity was sitting by the lake in Minnesota at his uncle and cousins’ Two Inlets Resort, a frequent family destination. On a Stelzer cousins’ cruise to Alaska last summer with Margaret, and on a family trip to Greece and the Greek Isles in 2009, he relished sitting on the deck of the ship or near a window with his book or watching the scenery. He did not, however, need to go far from home to be content; he was just as happy, probably more so, simply sitting on our back porch with his newspaper and puzzles. As a dad, Paul could not have been more influential and thoughtful. He sang lullabies to his children John, Kathryn, and Miles, and composed dulcimer music in their honor. He read books on the bed with his young children around him or told them stories he made up about “Sheriff John”, “Deputy Kate”, or “Farmer Miles”. They conquered villains who always had to go to jail “until they learned to be nice.” He played Barbies on the floor with his daughter while making up scenarios to navigate, while his Barbie exclaimed, “How am I supposed to walk around in these high heels?!” Paul supported Margaret’s idea to homeschool the children in their early years, and later said, “It’s the best decision we ever made.” He would stay home with them on Wednesday mornings to teach them (and give Margaret a break), making up “Dad’s Diabolically Difficult Math Problems”, listening to them read, or giving them an audience for their writing. He took each child to breakfast on alternating weeks at a place of their choice, a tradition he carried on when they all attended the University of Richmond.
Paul announced upon his arrival after work, “Dad’s home! Let the party begin!” He showed his love for his family in ways large and small. He raked a leaf mountain at the top of the driveway and claimed it to be his “Taj Mahal” of love to Margaret. He would do small acts of service and remind her, “This is one of the many, many ways I show you that I love you.” He prioritized family meals and adroitly commented, “I’ll eat that,” to whatever Margaret would fix. His topping of choice on all soup was Cheez-Its. Culinarily he was not picky; his favorite restaurant from high school on was Taco Bell. Each anniversary, Paul and Margaret would dine at Taco Bell to commemorate their first meal as a married couple, two hours after their wedding reception. He found a compatriot at UR in Joe Hoyle, with whom he shared lunch once a week for 25 years (frequently at Taco Bell).
Paul had a strong moral compass and work ethic. He served on the Board of Directors at Redeemer Lutheran Church and sang in its choir. His family Christmas letters invariably began with a simple, direct statement of his faith: “Greetings in the name of Jesus who was born on Christmas and who died so we can live forever.” He strove to be the best at his vocation while never losing sight of what was most important: “Love your students.” His impact on his students and friends was profound and long-lasting, as shown by the outpouring of grief at his sudden passing.
Paul gave the following charge to his senior Auditing students, upon their graduation:
‘Barry Minkow, as you’ll recall, founded his own carpet-cleaning company (ZZZZ Best) when he was only 16 years old. Reportedly, his goal was to earn enough money to buy a cool enough car to impress a certain high school cheerleader. He also began taking steroids to improve his physique. By his 21st birthday, Barry was living with his girlfriend in a $700,000 house and driving a red Ferrari. He had been praised in countless newspaper articles and had appeared as a guest on Oprah Winfrey’s TV show. His stock holdings were worth $100 million. But two years later, Minkow was penniless, imprisoned, and suffering the effects of his past drug use. The obvious lesson from Minkow’s life is to be careful what means you use to pursue your goals. Don’t use drugs as a shortcut to happiness. Don’t use fraud or other improper behavior to achieve wealth. A far more profound lesson is to select your goals wisely. Minkow pursued strength instead of health. He pursued sex instead of a committed companionship. He pursued wealth instead of purpose. I hope each of you achieves your share of professional and financial success. But I also pray you will seek and find things that are far more important – loyal friends, a faithful spouse/companion, and faith in an eternal God who will sustain you through life’s inevitable problems.’
Paul lived simply and well. He will be greatly missed on earth.
Contributions in memory of Dr. Paul Clikeman can be made to:
Redeemer Lutheran Church
Redeemer Lutheran Church, 9400 Redbridge Road, N. Chesterfield, VA 23236 (check memo: Clikeman Memorial)
or to the Robins School of Business at the University of Richmond, Office of Advancement, 114 UR Drive, University of Richmond, VA 23173.
Read more HERE.
G. Peter Wilson
The AAA community is mourning the loss of one of its most distinctive voices – that of G. Peter Wilson – recently retired from Boston College and a Past President of the American Accounting Association. Pete passed away on Saturday, September 12, 2020.
Pete served the AAA as President in 2002-2003, not long after joining the faculty at Boston College, where he held the Joseph L. Sweeney Chair in Accounting at the Carroll School. He retired there, nearly two years ago so that he and Carolyn, his teaching collaborator and life partner, could move closer to their family in Tampa, Florida. His Dean at the Carroll School, Andrew C. Boynton, remembers Pete - as do many of us - as, “the very definition of a ‘master teacher’.”
In recent years, Pete’s commitment to accounting students, colleagues, and the role of accounting in society, led him increasingly into collaborative projects focusing on the future of accounting education and the accounting profession. After serving on the Accounting Education Change Commission (AECC) he later became a key project leader for the Pathways Commission on Accounting Higher Education where he and Carolyn led the collaboration resulting in the “Pathways Vision Model”. Pete was a generous and talented mentor, speaking and participating in every teaching initiative in the AAA’s last 20 years. Recognizing his dedication and thought leadership in accounting education, he was awarded the AAA J. Michael and Mary Anne Cook/Deloitte Foundation Prize in 2016.
Pete was famous for saying that good teaching meant moving from “me to we”. He believed that it is the collaboration – the partnership – with students bringing their insights and native wisdom and commitment to the process – that creates great learning. He was a consummate expert at creating that community – in the classroom and beyond – and now it is up to us – to the “we” that continue – to carry forward his legacy.
We send our deepest sympathy to Carolyn and the extended Wilson family. Information about expressions of sympathy can be found below.
Expressions of Sympathy
For those who would like to make an expression of sympathy, in lieu of flowers the family asks that contributions be made to the Ann Romney Center for Neurologic Diseases at Brigham and Women’s Hospital, where Pete was diagnosed with Parkinson’s Disease. To learn more about the Center, visit https://give.brighamandwomens.org/stories/ann-romney-center/
You may donate online here or send checks payable to Brigham and Women’s Hospital (please reference the Ann Romney Center):
Brigham and Women’s Hospital Development Office, 116 Huntington Ave., 3rd floor, Boston, MA 02116
Cards may be sent to:
Carolyn Wilson, 4905 Caspar Whitney Place, Unit 202, Tampa, FL 33616 Email: firstname.lastname@example.org
Read the Boston College Memorial Page HERE.
Debra Kay Kerby
(August 15, 1955 - January 14, 2020)
Debra Kay Kerby, PhD, passed away January 14, 2020 at The Pines Nursing Home in Kirksville, Missouri after experiencing a rapidly deteriorating illness during the last four months. She was born at the Kirksville Osteopathic Hospital on August 15, 1955 to Guy Jr. and Edwina (Whitacre) Kerby of Glenwood, Missouri who preceded her in death. A sister, Judy and a brother, Eddie also preceded her in death. She is survived by sister, Patsy Hart of Moberly, Missouri, brother, John Kerby and wife, Sue of Greentop, Missouri and sister, Connie Henry of Sterling, Illinois plus nieces, nephews, cousins, colleagues and hundreds of students.
Deb was raised on the family farm south of Glenwood, Missouri and attended Queen City/Schuyler County Schools. She began her life-long learning at Northeast Missouri State University (now Truman State University) earning a Bachelor’s and Master’s degrees in Business Education. She earned a second Master’s degree from Northern Illinois University in Accounting and a PhD from University of Nebraska-Lincoln in Business Administration. She held CPA and CMA Certifications.
Deb was a life-long educator beginning her career at Highland High School as a Business Teacher. Selected as one of the inaugural Pershing Scholars, she returned to Northeast (Truman) starting as an Instructor of Accounting. Her 37 year career progressed to Assistant Professor of Accounting, Associate Professor of Accounting, Interim Division Head of Business and Accounting, Professor of Accounting and Dean of the School of Business. She is a past recipient of the Northeast Missouri Alumni Chapter’s Bulldog Forever award. She is leaving a legacy of positively impacted lives of her students and colleagues as demonstrated by the outpouring of love from her Truman family and former students.
Deb’s list of services and publications over the life of her career fills several pages. The awards and recognitions she received over the years are numerous and is another indication of the positive influence she had on so many people. She had been a long-time member of the American Accounting Association and had been a member of the Teaching, Learning and Curriculum Section for over 35 years. Deb was a huge Truman basketball and volleyball fan. She attended almost every home game through out her 37 years career. If the coaches had asked, she could have given them some very good coaching tips.
Gerald Albert Feltham
(November 11, 1938 - December 21, 2019)
Gerald Albert Feltham passed away peacefully on December 21, 2019 at age 81 into his eternal home. “Jerry” was born in Moose Jaw, Saskatchewan to Albert and Marion Feltham on November 11, 1938. He inherited a talent for mathematics and analysis from his parents, both of whom taught in the Moose Jaw public schools, and this talent led him to choose a career in accounting.
He received his Bachelor of Commerce with Distinction from University of Saskatchewan, the Nielson Gold Medal from the Institute of Chartered Accountants of Saskatchewan and earned his PhD from the University of California at Berkeley. Upon completing his Ph.D. in 1967, he joined the accounting faculty at Stanford University. His first paper, The Value of Information, which was drawn from his dissertation, won the American Accounting Association (AAA) Competitive Manuscript Award in 1968. The enthusiastic reception of the paper by accounting researchers led the Association to publish his entire dissertation as a monograph, Information Evaluation, in a series normally reserved for post-dissertation work by senior scholars. At Stanford, he began a collaboration with Joel Demski. Their first paper, “The Use of Models in Information Evaluation” (1970), received the AICPA’s Award for Outstanding Contribution to Accounting Literature. They also produced the book, Cost Determination: A Conceptual Approach, and a group of influential papers including “Economic Incentives in Budgetary Control Systems,” which received the AAA’s 1994 Seminal Contribution to Accounting Literature Award.
He remained at Stanford until 1971 when he returned to Canada to join the accounting faculty at the University of British Columbia. He has authored or coauthored 28 major papers and 4 influential books. His 1994 paper, “Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations,” coauthored with former Ph.D. student Jim Xie, received the AAA’s 1999 Notable Contribution to Management Accounting Literature Award. He also initiated and co-authored with Peter O. Christensen an ambitious two-volume work, entitled Economics of Accounting, that contains some 250 rigorously proved theorems, corollaries and lemmas accompanied by careful exposition of their significance to accounting.
His 1995 paper with James Ohlson, “Valuation and Clean Surplus Accounting for Operating and Financial Activities,” which examines the relationship between market values and accounting numbers and has been widely used by those in empirical accounting research. In 1998, this paper was awarded the AAA’s Wildman Medal for Contribution to Research that Impacts Accounting Practice, one of the few theoretical papers to receive this prestigious award. In recognition of his exceptional contributions to research in the social sciences, he was elected in 2003 a Fellow of the Royal Society of Canada.
He served as co-editor of Contemporary Accounting Research and Review of Accounting Studies, and many years as a member of the editorial boards of the Journal of Accounting Research, the Journal of Accounting and Economics, The Accounting Review, and numerous other journals. His many honors and awards include the Canadian Academic Accounting Association’s Haim Falk Award for Distinguished Contribution to Accounting Thought, and election as a Fellow of the Institute of Chartered Accountants of British Columbia. In 1997, he was the AAA’s Distinguished International Visiting Lecturer and received the Association’s Outstanding Educator Award. He was the 75th member inducted into The Accounting Hall of Fame.
Jerry will be lovingly missed by June Holman his wife of 59 years, and his daughters, Tracy Fortune (Darrell), Shari Alexander (Scott), and Sandra Feltham (Peter Nagati), Jerry will also be fondly remembered by his six grandchildren, Kaila and Nathan Nagati, Isaac and Owen Alexander, Brittney (Michael) Piper and Shawnie Fortune, and by his sister, Marilyn (Gary) Davidge, and great grand-daughter Elise Piper.
Click HERE to read the Tribute to Dr. Gerald Albert Feltham by Martin G. Wu.
Richard Victor Alvarus Mattessich
(August 9, 1922 - September 30, 2019)
Richard Mattessich (known by many as Ricco) was born on August 9, 1922 in Trieste, and died on September 30, 2019 in Vancouver. Trieste had just been annexed by Italy after the dissolution of Austro-Hungarian Empire. He grew up in Vienna, and in 1940 he graduated as a Mechanical Engineer (a secondary school degree). In 1944 he completed his studies summa cum laude as a Diplom-Kaufmann (a graduate in business) from the Hochschule für Welthandel, today the Wirtschaftsuniversität Wien (Vienna University of Economics and Business). A year later, he was awarded the degree Doktor der Wirtschaftswissenschaft (Dr.rer. pol. – doctor of economic sciences) magna cum laude from the same institution.
From 1945 to 1947, Ricco held a research post at the Austrian Institute of Economic Research, Vienna, and then for five years a teaching position in commerce at the Institut auf dem Rosenberg in St. Gallen, Switzerland. After marrying his beloved Hermi in 1952, he emigrated to Canada, where, after working for a year at an insurance company in Montréal, he spent five years at Mount Allison University, New Brunswick, where he became professor of commerce and economics. From 1958 to 1967, following one year in a visiting position, he served as a tenured associate professor in the School of Business Administration at the University of California, Berkeley. From 1966 to 1967, he simltaneously held a chair in economics at the Ruhr-Universität Bochum, in Germany, but left to become professor of accounting at the University of British Columbia, occupying the Arthur Andersen & Co. Chair during the final seven years, and becoming emeritus in 1987. Along the way, he received a great many awards and distinctions, including four honorary doctorates, and was a visiting professor at universities in Austria, Italy, Japan, New Zealand, Spain, and Switzerland. He held Italian citizenship from birth to 1970, when he acquired Canadian citizenship; in 1976, he also acquired Austrian (dual) citizenship.
Over a career spanning over sixty years, Ricco wrote or edited some twenty books and wrote more than sixty contributions to books and proceedings and in excess of a hundred journal articles, many of which have plumbed the foundations of accounting theory and the accounting discipline. His immense output of scholarly research, in German and English, has been nothing less than phenomenal in their breadth and depth. Among his most notable works in English have been “The Constellation of Accountancy and Economics” (1956), “Towards a General and Axiomatic Foundation of Accountancy” (1957); his epic treatise, Accounting and Analytical Methods (1964); “Methodological Preconditions and Problems of a General Theory of Accounting” (1972); Critique of Accounting (1995); and Two Hundred Years of Accounting Research (2008), which surveyed personalities, ideas and publications in twenty countries. In Accounting and Analytical Methods and its companion book, Simulation of the Firm through a Computer Program (also 1964), Ricco anticipated by almost two decades the creation of computerized spread sheets (which became popular only after the advent of micro- and desk-top computers in the 1980’s). Finally, in 2013 he completed his book on Reality in Accounting: Ontological Explorations in the Economic and Social Sciences. Numerous of his writings have been translated into other languages.
Ricco’s leanings have mostly been philosophical, historical and comparative – qualities which are amply on display in so many of his important writings.
Hermi, his wife of sixty years, died on December 4, 2012 after a long illness.
(written by Stephen A. Zeff)
John Kaul Simmons
(July 12, 1938 - July 19, 2019)
John Kaul Simmons, 81, of Chesapeake, Virginia passed away on Friday, July 19, 2019. Born on July 12, 1938 in Beloit, Kansas, he was the son of the late Fred Simmons and Bernice Kaul. After entering college with interests in both music and agricultural engineering, John found his passion in the field of accounting, receiving his B.S. in Accounting from Kansas State University in 1960, his MBA from the University of Denver in 1961, and his Ph.D. in Accounting from Ohio State University in 1967. Subsequent to obtaining his doctorate, he joined the accounting faculty at the University of Minnesota. There, he quickly ascended to the rank of full professor and chairman of the accounting department. In 1974, he moved to Gainesville to assume the position of chairman of the accounting department at the University of Florida.
It was his mission to grow the UF accounting program to become one of the best in the country, and in conjunction with that effort, he sought to make the accounting program a school of its own. That effort was successful, and in 1977, he became the founding director of what is now the Fisher School of Accounting. During his tenure at Florida, he was also a strong advocate of the 150 hour requirement for education of accounting students and contributed to Florida becoming the first state to adopt this requirement. In addition, he served as President of the Federation of Schools of Accountancy, Chairman of the CPA Exam Review Board of the National Association of the Board of Examiners of the AICPA, was active in the establishment of the Accounting Education Change Commission, and held the KPMG Peat, Marwick, Mitchell Distinguished Service Professor of Accounting chair. Dr. Simmons was also proud to have served as President of the American Accounting Association from 1989 to 1990.
His numerous professional awards include the AICPA Outstanding Educator award, the Florida Institute of Certified Public Accountants Outstanding Educator Award, the American Accounting Association/AICPA's Outstanding Literature Contribution, the Federation of Schools of Accounting Faculty Merit Award, and the Beta Alpha Psi National Accountant of the Year in Education.
In addition to his many professional accomplishments, John was also an avid sailor and snow skier. In 2007, he moved to Chesapeake to be closer to his two granddaughters. After retirement, he also focused on his faith, actively participating in his church, Great Bridge Presbyterian Church. Survivors include his devoted wife of 59 years, Gail, two daughters, Kauleen in Gainesville, and Laura Simmons Pouloutides (John) in Chesapeake, VA, granddaughters Alexandra and Elizabeth Pouloutides, and brother Richard (Betsy) in Venice, FL.
Memorial contributions may be made to the Lustgarten Foundation for Pancreatic Cancer Research or the Great Bridge Presbyterian Church in Chesapeake, Virginia.
Stanley Harold Kratchman
(June 9, 1941 - July 4, 2019)
Dr. Stanley Kratchman passed away on July 4, 2019, at the age of 78. He was born June 9, 1941 in Philadelphia, Pennsylvania to Irving Kratchman, a cab driver and dispatcher, and Mildred Greitzer, a department-store clerk prior to her retiring to become a homemaker. He grew up with his younger sister, Elaine. Stanley played basketball as he was so tall for his age. He even earned the nickname "Tree" as a younger man due to his height. He played many sports and would always play with the neighborhood kids whenever possible. He played the accordion and worked in a music store as he grew older and got into high school. He even had a band that played at weddings and other events. After high school graduation, he received his bachelor's and master's degrees from Drexel University and his Doctorate from The Pennsylvania State University.
Stanley met his beloved wife, Diana Horn, in summer school at Penn State through some mutual friends. After a short time, it was clear that this was right for the both of them. They had a short engagement before marrying on June 12, 1971 in Bethlehem, Pennsylvania. A funny, caring, and considerate man, his family and friends were definitely the most important things in his life.
Stanley began his teaching career at a business college in Philadelphia. He also taught at Ryder College, Shippensburg University, The University of North Carolina at Greensboro, Texas A&M University, and Blinn College. He had been known as Stan "the man" on his radio show "Big Band Stage Door Canteen" for KAMU-FM. He was a member of the American Accounting Association and had been involved with the Gender Issues & Worklife Balance (GIWB) and the Government and Nonprofit (GNP) Sections. In 2009, he was a co-recipient of the GIWB Section’s KPMG Outstanding Published Manuscript Award. In 2008, he received the GIWB Section’s KPMG Mentoring Award. He had also served on the Annual Meeting Program Committee (2011-2012). He was active with the Beta Alpha Psi organization, as well. Stanley loved to volunteer his time and energy to any worthy cause, and was always looking for the next thing. He was acting and participating with Brazos Valley TROUPE. Stanley was funny, with a positive, glass-half-full outlook on life. He was always someone that people liked and was always friendly, sometimes more than he should be. He was always good for a joke or a good one-liner, loving to make others smile and laugh.
Stanley was preceded in death by his father, Irving, his mother, Mildred, and his sister, Elaine Kratchman Schultz. He is survived by his wife of 48 years, Diana; their daughters, Michelle Garcia and husband Francis of Brooklyn, New York, and Crystal Dodson and husband Aaron of Kilgore, Texas; his son in-law, Wilbur Charles Luce of Iola, Texas; his grandchildren, Chelsy Mistretta, Georgia Mistretta, Avery Luce, Taden Luce, Chole Ward, Scout Kratchman-Garcia, and Fern Kratchman-Garcia; and by great-grandchildren, Bryce Maldonado and Axl Bostwick.
George Hans Sorter
(December 2, 1927 - May 23, 2019)
George H. Sorter was one of the truly original thinkers in the accounting literature, from the 1960s onward. He was born on December 2, 1927 in Vienna, Austria and died on May 23, 2019 in New York City. He and his mother fled Austria for the United States in 1938. The New York University School of Law (where he taught for many years) has written, “With only two years of high school education, George Sorter entered the University of Chicago as a philosophy major under the Hutchins Plan. Then, after a stint in the Army and a year of medical school, he dropped out and took up tournament bridge, mathematics, English, and logic. Finally, in an abrupt about-face, Sorter returned to school and earned [an MBA] and a Ph.D. in Accounting [received in 1955 and 1963, respectively]. From this decidedly unorthodox beginning, Sorter has built a career as a leading theorist and innovator in the world of accounting. Contrary to popular belief at the time, he held that accounting numbers are not ‘hard’ numbers and do not reveal ‘true,’ ‘intrinsic,’ or ‘fair’ value. Instead, Sorter proposed the ‘events theory,’ which describes accounting as a form of history chronicling the important events of a unit.” Sorter’s “events theory” was first presented in his January 1969 article in The Accounting Review entitled “An ‘Events’ Approach to Basic Accounting Theory.” He followed it up with a book, Financial Accounting: An Events and Cash Flow Approach, coauthored with Monroe J. Ingberman and Hillel M. Maximon, published by McGraw-Hill in 1990.
Sorter’s doctoral dissertation was entitled “The Boundaries of the Accounting Universe: The Accounting Rules of Selection” and was dedicated to “William J. Vatter: The Father of this book and of my ideas.” It was published by Arno Press in 1978. He was an assistant professor, 1959-63; associate professor, 1963-65; and full professor of accounting, 1966-74 at the University of Chicago, and then went to New York University, serving simultaneously as Vincent C. Ross Professor of Accounting in the Stern School and professor of accounting in the School of Law from 1974 to 2003. He became professor emeritus in 2003.
He was an influential member of the American Accounting Association’s committee that produced A Statement of Basic Accounting Theory in 1966, and he was the highly influential research director of the American Institute of Certified Public Accountants’ Trueblood Report, Objectives of Financial Statements, published in 1973, which was the template for the Financial Accounting Standards Board’s concepts statement 1 on “Objectives of Financial Reporting for Business Enterprises” and had a profound effect on the conceptual frameworks of accounting standard setters around the world. In addition, he published a number of articles in academic accounting journals.
In 1979, the American Accounting Association honored him with its Outstanding Accounting Educator Award.
George Sorter was one of his kind, an imaginative iconoclast who fought against accounting dogma and saw accounting research as a means to an end: to promote sound accounting policy and regulations. He had little use for run-of-the-mill academic papers that mostly offered meager incremental and mostly methodological turning of the dial but that failed to inform policy. He was one of the first, in the 1960s, to suggest a shifting of emphasis on the objective of accounting from stewardship and “true income” theories to informing stakeholders about the health and prospect of entities.
George was an immensely popular and persuasive teacher and conversationalist. He argued his points of view with unassailable logic. His wit and playful humor were a source of enjoyment for all who knew him. George will be dearly remembered.
George is survived by his wife Dorienne (Lachman) Sorter, his son Ivan Lindgren, his daughter Adrienne Fisher, and grandchildren Samantha, Daniel, Michael, Julia, Eli and Kathryn.
By Joshua Ronen and Stephen A. Zeff
Edmund Outslay passed away on May 20, 2019 at age 67. He was the Deloitte/Michael Licata Endowed Professor of Taxation at Michigan State University’s Broad College of Business where he had been on staff since 1980. He was known as a passionate academic, impactful mentor and devoted community volunteer.
“The faculty, staff and students of the Department of Accounting and Information Systems are so saddened by the loss of our colleague Ed Outslay. He has been a positive influence for thousands of students and a role model for his passion and dedication to education. We lost not only a colleague but a friend, the heart and soul of our department. People like Ed are very rare in life, and he will be missed greatly,” said Chris Hogan, Russell E. Palmer Endowed Professor in Accounting and chair of the department. Over the course of his long and distinguished career, Ed gathered a remarkable list of accomplishments. He was the co-author of three tax textbooks, testified before the U.S. Senate Finance Committee and made presentations to the Treasury, IRS and Office of Tax Analysis. He won numerous awards from the Broad College and MSU, including the Distinguished Faculty Award, Presidential Award for Outstanding Community Service, Withrow Teacher-Scholar Award, Curricular Service-Learning and Civic Engagement Award and department teaching and research awards.
“Words cannot adequately describe all of Professor Outslay’s many contributions to our students, to the academy and to the accounting profession. Ed was a consummate academic. He was passionate about teaching and learning, deeply committed to the students, and immersed in the study of taxation,” said Sanjay Gupta, Eli and Edythe L. Broad Dean of the Broad College of Business. “As one of his doctoral students, I can say that Ed forgot more about his discipline in a day than many of us have learned in a lifetime. He leaves behind a legacy of what it truly means to be a scholar, teacher, mentor, friend and a gentleman. This a great loss for the entire Michigan State University community and especially for all of us in the Broad College.”
Within the accounting profession, Ed won the American Accounting Association (AAA) lifetime Ray M. Sommerfeld Outstanding Tax Educator Award, the American Taxation Association (ATA) Distinguished Service Award, the ATA Teaching Innovation Award and the MACPA Distinguished Achievement in Accounting Education Award. Ed also served as president of the ATA (1996-1997) and editor of the Journal of the American Tax Association. He had also been a member of the Diversity, Financial Accounting and Reporting, and International Accounting Sections, and had served on the AAA Council. Recently, Ed earned the 2017 American Accounting Association/J. Michael and Mary Anne Cook/Deloitte Foundation Prize for consistently demonstrating the attributes of a superior teacher in the discipline of accounting at the graduate level. He also received the 2018 ATA/Deloitte Teaching Innovation Award for his innovative teaching techniques, which encouraged critical thinking and enhanced the overall learning experience.
Ed enjoyed volunteering his time and was involved in many community programs, such as Lansing’s Meals on Wheels program and MSU’s Volunteer Income Tax Assistance (VITA) program. He was also an assistant baseball coach at East Lansing High School. After coaching nine seasons at East Lansing, Outslay won the AFLAC National Assistant Coach of the Year award in 2003. His interests also included, reading, and traveling to baseball parks and zoos. He earned his bachelor’s degree from Furman University in Greenville, SC, and his MBA and Ph.D. from the University of Michigan. He is survived by his wife, Jane, sons Mark and Jeff, brother, Frank, two granddaughters and several nieces and nephews.
Hubert Darnell Glover
(April 16, 1957 - May 6, 2019)
Dr. Hubert Darnell Glover was born April 16, 1957 in Elmira, New York to Minnie Lee and Gilbert Jenkins Glover. Hubert was the youngest of five siblings: Johnny Salmond, Gilbert Glover, Jr., Sadie Lawhorn, and Raymond Glover. He graduated from Elmira Free Academy High School in 1974, and went on to complete his undergraduate studies at the University of Southern California with a concentration in Journalism. He then went on to earn his MBA in Accounting at Clark Atlanta University, and his PhD in Accounting at Texas A&M University.
Hubert married Dr. Roni M. Glover upon graduating at Clark Atlanta University, where they first met. To this union was two children, Jason and Chanel. He dedicated his life to expanding access to education, mentoring youth, and empowering small minority businesses, while succeeding in running a small business of his own, REDE, Inc. He joyfully served as an accounting professor at Clemson University and Georgia State University, was Chair of Accounting at Howard University, and most recently, a graduate professor at Drexel University. In between his time serving in academia, he worked at Arthur Anderson, PricewaterhouseCoopers, and served on the board of the AICPA, Institute of Management Accountants (IMA) and other organizations. He has written more than 50 articles for trade publications, professional organizations and academic journals, as well as published a book of poetry and co-authored a leadership book. Hubert was an active member of the American Accounting Association (AAA), having served as a member of Council, and on the AAA Finance Committee, and Professionalism and Ethics Committee. He had served as a selector for the AAA/J. Michael and Mary Anne Cook/Deloitte Foundation Prize, as well as served on the AAA's Notable and Distinguished Contributions to Accounting Literature Award Committee and the Outstanding Accounting Educator Award Committee. He had also been a member of many of the AAA's special interest Sections including the Accounting Programs Leadership Group, Auditing, Diversity, Financial Accounting and Reporting, Gender Issues and Worklife Balance, International Accounting, Management Accounting, and the Teaching, Learning and Curriculum Section.
Family was his love, education was his passion, travel was his delight and music was his joy. He owned over a thousand vinyl records. He was a man who would funk out to George Clinton and the P-Funk All-Stars, while grooving just the same to The Roots or Amy Winehouse. Music fueled his work ethic and helped him relax through it all.
He departed this life peacefully on Monday at 2:01 am, May 6, 2019, in the quietness of the early morning in Silver Spring, Maryland.
He is survived by the mother of his children, Dr. Roni M. Glover; his son, Jason Glover, and daughter, Chanel Glover; daughter-in-law, Amal Nait Hammou; brother-in-law, Dr. James Simples; sisters-in-law, Mildred Glover, Dr. Patricia Simples, Kelli Simples, and Arlette Salmond. He also leaves, devoted college friends, Donald Hune and Leonard Morris, and a host of nieces and nephews, and beloved former students and professional colleagues.
Instead of flowers, the family asks that memorial contributions be made to the Cleveland Clinic for the advancement of sarcoidosis research, at the fundraising page provided: In Honor of Dr. Hubert Darnell Glover https://give.ccf.org/fundraiser/2099700
Kenneth J. Euske
(February 16, 1945 - August 11, 2018)
On August 11, 2018, Professor Kenneth “Ken” J. Euske died peacefully in his sleep in his beloved home in Pacific Grove, California.
Ken was born in Chicago, Illinois on February 16, 1945, and from an early age displayed the creativity, charm, collegiality, determination, and pursuit of excellence that would be his hallmark for the rest of his life. He worked to earn the tuition to allow him to attend his first choice of high school, from which through academic scholarships and steady part-time jobs, he graduated with honors while being elected class president every year of his attendance. That work ethic and pursuit of excellence took him to Gonzaga University in Spokane, Washington, where he spent a year abroad in Florence, Italy and graduated cum laude with an AB in Economics. This was followed by an MBA from the Amos Tuck School of Business at Dartmouth College, Hanover, New Hampshire; and a Ph.D. in Accounting from Arizona State University in Tempe, Arizona.
Between his MBA and Ph.D. studies, Ken started his professional academic career at the University of San Diego, where he met Nancy, whose lifelong partnership and friendship grew to include many colleagues and friends. Completing his Ph.D. in 1978, Ken joined the Naval Postgraduate School (NPS) in Monterey, California, which became another lifelong love. In addition to becoming a popular professor, and much sought-after consultant addressing difficult Fleet issues, Ken became a mentor to generations of budding academics and leaders who are making valuable contributions far beyond NPS.
Among his groundbreaking achievements at NPS was the establishment of the Graduate School of Business and Public Policy (GSBPP). Ken was central in developing the initial concept of GSBPP and in implementing it from the ground up. He was its first dean and paid careful attention to grooming his successor. In 2010, NPS conferred upon Ken the title of Distinguished Professor, an honorary title, which constitutes the highest honor that can be accorded a member of the NPS faculty. It is reserved for extraordinary, internationally acclaimed academics vetted by their peers and approved by the president of the university. Ken’s legacy will endure, especially through the endowed “Kenneth J. Euske Dean’s Medal for Innovative Contribution to National Defense.” The medal will recognize and honor the excellence of an MBA student or of a project group in each graduating class.
A leader in the fields of behavioral accounting, management, and control, Ken gained an international reputation for his research, books, top academic publications, presentations, and advice. He was very active within the American Accounting Association, especially the Accounting, Behavior and Organization, and Management Accounting sections. Ken served as President of the Management Accounting section in 2006-2007. His service to the section spans a wider time period, though, dating back to the section’s origins, when he served on the initial Volunteer Committee in 1982-1983. Through the years, he contributed in various and wide-ranging capacities, including service as a member (and often chair) of the Instruction Committee (1983-1985), Research Committee (1985-1989), Conference Policy Committee (1992), Contributions to the Literature Committee (1998-2000), Outstanding Dissertation Award Committee (2004-2005), Nominations Committee (2007-2008), Management Accounting Lifetime Contribution Award (2007-2010), and Impact on Managerial Accounting Practice Award Committee (2008-2009). Additionally, he organized the section’s 1991 Spring Case Symposium, served as the Faculty Development Liaison to the AAA (2000-2002), and was a member of the Journal of Management Accounting Research editorial review board (1991-1995). In addition to serving on the editorial board of numerous academic journals, Ken was the founding editor of Behavioral Research in Accounting, created to fill an important gap in the field. His work is widely referenced and is a testament to the quality of his academic scholarship. Ken also served as a visiting professor at the University of California, Berkeley; Darden Graduate School of Business at the University of Virginia; and the School of Accounting at the University of Southern California.
Ken’s broad interests brought him into contact with a wide and diverse circle of friends. He was an avid gardener, a jazz lover, an adventurous and curious traveler. Ken reveled in good food and drink. Ken and Nancy opened their home and hearts, hosting many wonderful dinners with friends. Ken is greatly missed and celebrated by the many whose lives he touched. His life was lived with enthusiasm and joy, enriching those around him.
Donald R. Herrmann
(October 21, 1963 - May 8, 2018)
Donald (Don) R. Herrmann, 54, passed away on May 8th 2018 after a 14-month battle with brain cancer.
Don was born on October 21, 1963 to Richard and Doris Herrmann in Lincoln, Nebraska. After graduating from Lincoln Northeast High School, Don attended Emmaus Bible College in Chicago. He went on to John Brown University where he played tennis and met and married Mary Mugler. Don received his masters degree in accounting from Kansas State University in 1987, worked as an auditor for Deloitte in Colorado, then moved to Stillwater where he earned his PhD in accounting from OSU in 1995. He spent nine years at Oregon State University, where he and his family enjoyed camping in the Cascades and at the beach nearby. Don accepted a faculty position at Oklahoma State University in 2005. In addition to his research, teaching, and textbook authorship, he served in various roles, including department head and PhD coordinator.
Don had been an active member of the American Accounting Association throughout the years. He served as a member of the AAA Council from 2007-2008. He was also involved with a number of the AAA's Sections: He had been President (2006-2007) of the International Accounting Section, as well as their Treasurer, Vice President-Academic, Advisory Board member, and Publications Committee member. Don had also been a member of the AAA Auditing and Financial Accounting and Reporting Sections.
Don and his family had spent the past 13 years in Stillwater, OK where he was active in the community and loved hosting families and students.
It is with great sadness that the University of Southern California announces the passing of colleague and esteemed scholar, Professor Emeritus Jerry Arnold. Until his retirement from USC in 2014, Professor Arnold had been a member the USC faculty for more than 35 years. Prior to joining USC, he served on the faculty of the Wharton School at the University of Pennsylvania, taught at UCLA, University of Michigan and University of Missouri. He was also the founding director of the SEC and Financial Reporting Institute, which promotes interaction among policy makers, their constituencies and researchers in academia. While director, he was responsible for all fundraising activities of the Institute. He not only raised funds from annual conferences that he helped to organize but also by instituting memberships in the Institute from corporations, CPA firms and individuals. As a result of his efforts, the Institute raised over $400,000 during his directorship which allowed the institute to be self-sustaining from its inception. Jerry noted this to be one of his proudest accomplishments.
For many years, Dr. Arnold taught a comprehensive SEC reporting and compliance seminar for the professionals and clients of major accounting firms. He published extensively in business and academic journals and monographs and had been a sought after speaker at conferences and before government bodies. He was known as a leading expert on accounting issues, particularly those related to compliance with US Securities and Exchange Commission rules. He served many times as an expert witness in commercial litigation focusing on SEC and accounting issues, as well as matters involving valuation and assessment of damages. Over the years, he had been retained by the SEC and the US Department of Justice as an expert on accounting and disclosure issues and advised several companies on SEC compliance issues.
Professor Arnold published in a wide range of professional and academic journals and served as the managing editor of Accounting Horizons. He received both an undergraduate and a graduate degree from University of Missouri and earned a PhD in accounting from the University of Michigan.
USC Dean James G. Ellis said "It was a great privilege to have known Jerry over the years. He was plainspoken, candid and always quite passionate in his beliefs. I have met few who cared more deeply about our students, about our university and about the accounting profession than Jerry. We have lost a dear member of our Trojan Family, an accomplished scholar and a gifted teacher."
Jerry is survived by his wife, Karen, his sons, Scott, Matthew and Brent, his daughter, Kelly, and a large extended family. Our deepest condolences go out to Karen and their family.
(November 15, 1929 - February 4, 2018)
University of Illinois at Urbana-Champaign Gies College of Business alumnus Nicholas Dopuch ’59 MSA, ’61 PhD ACCY, passed away on February 4, 2018. He was 88.
He was a professor emeritus of Olin Business School at Washington University in St. Louis. Throughout his career, he had been known as a leading accounting scholar of international renown, a skilled mentor to fellow accounting scholars, and a dedicated teacher.
He was born in 1929 in St. Louis, Missouri. After graduating high school, he enrolled in Washington University as a part time student. In 1950 he joined the Air Force, where he served as an electronics counter measures operator on a bomber crew.
His time in the Air Force convinced him of the importance of education. In January 1955 he enrolled in Indiana State University, where he majored in accounting and was an exceptional student. Following his graduation from Indiana State, he came to the University of Illinois in fall 1957 for graduate studies.
Upon completing his PhD in 1961, he joined the accounting faculty of the University of Chicago. In 1968 he became the editor of the University of Chicago’s Journal of Accounting Research. He held that position until 1983, when he joined the faculty of Olin Business School, but he remained as a co-editor for an additional 15 years. In his career with that journal, he was well regarded for his insistence on excellence and his willingness to work with aspiring researchers.
He was the recipient of the AICPA Outstanding Contribution to Accounting Literature Award in 1974 and 1982, the American Accounting Association’s Outstanding Educator Award in 1981, the Olin Dean’s Medal in 1994, the AAA’s Outstanding Auditing Educator Award in 1999, and a Distinguished Faculty Award from Washington University in 2004. He was named a distinguished alumnus by the University of Illinois in 1979, and he was inducted into the Accounting Hall of Fame in 2001, the year that he retired. In 2008 Olin Business School named its long-running accounting research conference in his honor.
Cheryl Lynn Allen
(April 23, 1959 - January 29, 2018)
Dr. Cheryl Allen, a dedicated professor in her 25th year of service at Morehouse College, passed away at the age of 58 on January 29, 2018 in Atlanta, GA. Dr. Allen taught accounting in the Division of Business Administration and Economics.
She came to Morehouse in 1988 after working as an auditor with the public accounting firm, Ernst and Whinney. Dr. Allen found her calling in the classrooms of Morehouse College and devoted her time to her students, stopping her career as a professor only to earn her doctorate in accounting from the Terry College of Business at the University of Georgia in 1998. She had earned a bachelor’s degree from Clark and an MBA from Atlanta University before the two colleges merged.
Dr. Keith Hollingsworth, professor and department chair, called his longtime colleague and friend a stalwart part of the accounting faculty. “She took no excuses, always maintaining high expectations for these young men,” Dr. Hollingsworth said. “She was devoted to them and their well-being.”
Dr. Allen was a former member of the Board of Trustees. She also was appointed as a visiting member of the Board’s Audit Committee.
She served the College by traveling on the Morehouse College International Spring Tour more than 10 times, accompanying Morehouse students to countries such as Egypt, Sweden, Norway, Denmark, Greece, and France. She was also the advisor to the National Association of Black Accountants, and an active member of the Morehouse Business Association, participating often in its Spring Symposium.
Dr. Allen made College history when she was named as Interim Dean of the Business and Economics Division twice. She was the first female dean in Morehouse’s Business Administration and Economics Division.
She taught last semester, and she was on the roll to teach this semester. Her passing was sudden and has left faculty, staff, and scholars shocked and saddened.
Dr. Allen had been a member of the American Accounting Association and served as President (2006-2007) of the Diversity Section. She had been a member of several of the AAA sections including Auditing, Diversity, Forensic Accounting, Management Accounting, and Teaching, Learning and Curriculum. She had also served on the AAA Annual Meeting Program Committee (2006-2007).
Services for Dr. Allen will be held in Chattanooga, TN.
Arthur Ramer Wyatt
(October 8, 1927 - November 17, 2017)
Arthur Ramer Wyatt was born on October 8, 1927 in Aurora, Illinois and died on November 17, 2017 in Boynton Beach, Florida. He was an undeviating defender of principle both in the accounting profession and in standard setting for financial reporting.
After growing up in Aurora, he attended the University of Illinois, in Champaign, where he took three degrees, all in Accountancy: B.S. in 1949, M.S. in 1950, and PhD. in 1953. He wrote his doctoral thesis, “The Influence of Tradition in Accounting,” under C. A. (Tee) Moyer. At Illinois, he became an assistant professor in accounting in 1954, an associate professor in 1957, and a full professor in 1961. Together with Norton M. Bedford and Kenneth W. Perry, two departmental colleagues, he coauthored Advanced Accounting: An Organizational Approach, which came out in four editions from 1961 to 1979. He was devoted to the University of Illinois throughout his long career: as a teacher, a mentor to students, and a staunch supporter of the university’s varsity athletics program. Golf was his passion, and he served as the university’s assistant golf coach from 1952 to 1965. As an undergraduate, he had lettered in golf all four years and was also team captain.
In 1963, he authored Accounting Research Study No. 5 for the Accounting Principles Board, A Critical Study of Accounting for Business Combinations, in which he famously advocated “fair-value pooling” to replace “pooling of interests” accounting.
In June 1966, Art left academe to join the staff of Arthur Andersen & Co. in Chicago, where he became a partner in just two years and then joined the firm’s Accounting Principles Group under the leadership of the venerable George R. Catlett. The Group had responsibility for setting the firm’s accounting policy and advising client partners on the application of GAAP. In 1980, upon Catlett’s retirement from the firm, he became managing director of the Group and eventually also chair of the firm’s Committee on Professional Standards. He was also active in the broader practicing profession, chairing the AICPA’s Accounting Standards Executive Committee in 1977-79 and serving as the Institute’s vice president in 1980-81 and as a member of its Board of Directors from 1980 to 1984.
In January 1985, he left the firm to become a member of the Financial Accounting Standards Board. But he resigned in September 1987 because of his growing concerns over improper interference by preparer groups in the Board’s process, and he returned to Arthur Andersen as a principal in its Accounting Principles Group. At the FASB, Art voted on a dozen standards: for nine and against three (including SFAS 87 on pensions). In January 1988, he joined the U.S. delegation to the International Accounting Standards Committee (IASC). From July 1990 to December 1992, he served as the IASC’s chair and led it through a challenging period when it was laboring to improve ten of its standards in the hope that they would be endorsed by the International Organization of Securities Commissions (IOSCO) and by the SEC as well.
After retiring from Arthur Andersen in 1992, he taught senior-level undergraduate accounting courses at the University of Illinois during the fall semesters for ten years, and devoted the rest of each year to playing golf and attending golf tournaments. His enthusiasm for the game led him to sponsor several young professional golfers.
Art was always active in the American Accounting Association (AAA), serving as Vice President in 1980-82 and as President in 1991-92. He received the Deloitte Wildman Award in 1994 and the AAA Public Interest Section’s Accounting Exemplar Award then as well. In 1998, he was inducted into the Accounting Hall of Fame at The Ohio State University.
Art had an outstanding career as a teacher, researcher, partner, and standard setter. Yet what marked him as an intellectual leader was his independence of thought and unwavering dedication to principle, as well as deeply held professional values. He was an inspiring presence. Late in his career, he gave an invited plenary address at the AAA’s 2003 annual meeting in Honolulu, which he published in the March 2004 issue of Accounting Horizons: “Accounting Professionalism: They Just Don’t Get it!” He cited chapter and verse of how the accounting profession had lost its way and was “failing to meet the expectations of investors, creditors, and other users of financial statements.” The article was, in effect, his parting advice to the leaders of the big firms and of the organized accounting profession. He hoped it would “prompt a reconsideration of what is necessary to restore the accounting profession to the level of credibility that it once enjoyed.”
Art Wyatt never married. He leaves behind a nephew, six nieces, their children and grandchildren.
(written by Stephen A. Zeff)
Walter P. Schuetze
Walter P. Schuetze passed away on Friday, Oct 27, 2017 at the age of 85. He was the son of Herbert & Loretta Lillard Schuetze of Comfort, Texas.
Walter was preceded in death by his parents, his brother Harry Schuetze and his son Andrew Schuetze. He is survived by his wife, Jean; Children, Brian Schuetze and his wife Betty, and Gary Schuetze; Grandson, Bryce Schuetze and his wife Courtney, and Granddaughter Lori Schuetze; Great Grandchildren, Bradley Schuetze and Annalise Schuetze; Brother Fred Schuetze and his wife Judy; Sister, Annabelle Lindner and her husband Ralph; Numerous Nieces and Nephews.
Walter Schuetze's paternal grandparents immigrated from Germany in the 1890's and they lived on the same farm with Walter and his parents. He learned German before learning English and went on to graduate as class valedictorian from Center Point High School in 1949. He began his college education at Stephen F. Austin State College and transferred to the University of Texas in Austin in 1950 with the intent to major in English and foreign languages. In January 1951, he enlisted in the United States Air Force where he served as a Russian language specialist during the Korean War. Upon returning from the service in 1955, he returned to the University of Texas at Austin, where he took his first accounting class, which kindled a life-long enthusiasm for accounting. He received his baccalaureate degree with honors from the University of Texas in 1957.
Walter began his professional career in 1957, joining the firm of Eaton & Huddle which merged with Peat, Marwick, Mitchell & Co; now known as KPMG LLP. In 1965 he was named a partner in PMM&Co and then in 1973, he left the firm to become one of the original seven members of the Financial Accounting Standards Board, serving as a member from 1973 through mid-1976, when he returned to PMM&Co. In January 1992, he was appointed Chief Accountant to the United States Securities and Exchange Commission, serving through March 1995, when he retired. He was encouraged to come out of retirement in November 1997, and was appointed Chief Accountant of the Commission's Division of Enforcement and served until February 2000. He served as Consultant to the Commission's Division of Enforcement from March 2000 through March 2002 on accounting, auditing and enforcement matters. Following retirement, he served on various corporate boards of directors and chaired their audit committees.
In addition, he authored many articles on financial reporting and auditing issues of which 43 papers and speeches were published in 2004 in a book titled Mark-to-Market Accounting: True North in Financial Reporting. His writings emphasized his desire for simplified financial reporting.
Chauncey M. Beagle
(March 19, 1917 - October 7, 2017)
Chauncey Beagle died Saturday, October 7 at the age of 100. Born on March 19, 1917 in Forest, Ohio, to Harry and Inez Miller Beagle, Chauncey graduated in 1935 from DeVilbiss High School in Toledo. He attended Miami University of Ohio and the University of Illinois, graduating from the latter with a Bachelors and Masters. He married Ada Jane Henderson whom he met after his junior year at the Hiram Settlement House in Cleveland. They married while he was a student at U of I and Jane a recent graduate. They were married 63 years and had five daughters.
Chauncey's career was generally in public accounting and teaching. During the war years, he was employed by the War Department until he served in the Navy. His accounting jobs spanned Arthur Andersen & Co in Chicago, teaching at Western Reserve University in Cleveland, practicing public accounting in Urbana, and ultimately teaching accounting at the University of Colorado from 1957 to 1986.
He was a member of First Presbyterian Church, Boulder Rotary, and various accounting organizations. He was an enthusiastic participant in the Bolder Boulder even into his 90s. He was a devoted father, husband, grandfather and friend. After the death of Jane, he married Nancy Henderson in 2002. Nancy's first husband, Morris, and Jane were first cousins. Chauncey's adult children and Nancy's became a blended family of second cousins. His daughter Barbara Lynn Smith died in 1974 and grandson Gregory Smith in 2012. Chauncey is survived by his wife, Nancy; daughters Cathy Swanson (Jon), Muff Stinson (Ken), Sara Bowdey (Dan) and Beth Smith (Keith Lewis); five step-children Martha Henderson, David Henderson (Sharon), Ann Bothe (Rick), John Henderson (Amy), and Mark Henderson (Machelle); nine grandchildren; eight step-grandchildren; twenty great-grandchildren; and five great-great grandchildren.
The family is very grateful for the loving care of the Frasier Meadows staff and Tru Hospice. In lieu of flowers, contributions may be made to First Pres Boulder, 1820 15th Street, 80302 or the Beagle Family Accounting Scholarship, payable to the University of Colorado Foundation, c/o Leeds School of Business Development Office, UCB, Boulder 80309.
(October 3, 1969 - September 12, 2017)
The Kennesaw State University Coles College of Business lost one of its most powerful voices with the passing of Dr. Kathryn Epps, Associate Dean and Director of the School of Accountancy on September 12, 2017. Whether for her accounting expertise, her dedication to student success, or her passion for minority empowerment, Kathryn’s loss will be felt across the University. Kathryn joined Kennesaw State University in 2004 as an assistant professor of accounting. She quickly made a name for herself and, in 2006, received the Coles College of Business’s Distinguished Teaching Award. Kathryn became the School of Accountancy’s Director in 2009 before earning the title of Associate Dean of Coles College five years later.
“Kathryn made such an incredible impact at KSU and beyond in a very short period of time,” said Dr. Kathy Schwaig, Dean of Coles College. “When she assumed the SOA director role, she immediately engaged in the life of not only the SOA, but also of the college and KSU, leading many key strategic initiatives across the University.” As the School of Accountancy’s Director, Kathryn worked tirelessly to prepare students for successful futures in accounting. “For Kathryn it was about more than just helping students earn degrees. It was about creating qualified accounting professionals,” said Dr. Richard Clune, current Acting Director of the School of Accountancy who served alongside Kathryn as Associate Director for three years. “She loved the School of Accountancy. That shined through in everything she did.”
One of Kathryn’s major accomplishments was the expansion of Kennesaw State’s Master of Accounting degree from a part-time program into a full-time cohort. The change allowed students to complete the program in just one year with the skills necessary to thrive in real-world accounting jobs. While Kathryn was dedicated to helping all students succeed, she was especially passionate about offering guidance to underrepresented minorities. She supported programs at Kennesaw State and on the national level to encourage women and minorities to pursue careers in accounting. In 2010 she published a report on curriculum and scholarship diversity in Academy of Educational Leadership Journal, and, in 2013, she presented at the Association of International Certified Professional Accountants Women’s Global Leadership Summit.
Kathryn earned several awards during her career with Kennesaw State, including the Gary Roberts Faculty Advisor of the Year Award and the National Association of Black Accountants Student Chapter of the Year Award, which she received twice. Her work has been published in multiple journals such as Auditing: A Journal of Practice and Theory, Research in Accounting Regulation, and The CPA Journal. She was also Vice-Chair of the Association to Advance Collegiate Schools of Business’s Accounting Accreditation Committee and served as Secretary/Treasurer of the American Accounting Association’s Accounting Program Leadership Group.
"The fact that Kathryn was engaged at so many levels inside and outside the University gave her a perspective and insight that few people have,” Schwaig said. “I sought Kathryn’s guidance and advice on many topics and was never disappointed.” With all of her achievements, Kathryn’s most important career goal was the continued success of her students in the School of Accountancy. “She loved our KSU accounting students and wanted them to be successful not only academically, but also in life,” Schwaig said. “Students were always front and center for her."
Schwaig described Kathryn as a natural leader who truly saw the value in her work as an educator. “She wanted to make our world a better, more equitable place and she knew that education was a great platform from which to do so. She will always be a part of us.”
Kathryn earned a Bachelor of Arts from Emory University before earning her Master of Professional Accountancy and her Ph.D. in Business Administration from Georgia State University. She leaves behind her husband Adrian and her three children, Kathryn, Malik, and Summer.
Richard Lee Brummet
(March 16, 1921 - July 25, 2017)
Lee Brummet was born on March 16, 1921 in Ewing, Illinois, and died on July 25, 2017 in Chapel Hill, North Carolina. He received a Bachelor of Engineering degree from Illinois State University in 1942, and, following four years in the Army, a Master of Science degree from the University of Illinois in 1947. He was recipient of a PhD degree from the University of Michigan in 1957. Following a year on the Cornell University faculty, he was on the Michigan accounting faculty from 1956 to 1969. In 1970, he moved to the University of North Carolina, where he became the Willard J. Graham Distinguished Professor of Accounting. He retired in 1986.
Lee was the author of Overhead Costing, drawn from his doctoral thesis, in 1957, as well as of numerous articles in academic and professional journals. He was a pioneer in the fields of social accounting and human resource accounting.
He was active in both the American Accounting Association and the National Association of Accountants (today known as the Institute of Management of Accountants, IMA). He was the AAA’s secretary-treasurer in 1967-69 and president in 1974-75. He was the IMA’s vice-president in 1970-71, president in 1979-80, and chairman in 1980-81. In 1975-77, he served on Council of the American Institute of Certified Public Accountants.
Lee married Nellie Eldora Riddle, known to all as Eldora, on August 6, 1942. She died on June 28, 2011. He is survived by his two children, Carmen and John.
(written by Stephen A. Zeff)
(February 24,1935 - January 18, 2017)
Yuji Ijiri, former Trueblood University Professor of Accounting and Economics at Carnegie Mellon University, died on January 18, 2017. He was 81.
Renowned for his creativity and engagement with fundamental aspects and role of accounting in society, Yuji Ijiri was one of the most important accounting scholars of the twentieth century. His writings on accounting foundations had a profound impact on accounting research, policy, and practice. His seminal contributions include writings on: the axiomatic foundations of accounting and historical cost-based measurements in particular; the introduction of spreadsheet approaches to accounting; stewardship and accountability; audit sampling; the causal basis of double-entry bookkeeping, its matrix representation, and triple-entry bookkeeping (which he invented). Besides accounting, Yuji made important contributions to economics (aggregation theory and theory of firm size distributions with Herbert A. Simon), operations research (goal programming with William W. Cooper), linear algebra (generalized inverse of incidence matrices), statistics, marketing, and computer science. Of the more than 200 articles and 25 books he authored, he was especially fond of his 1989 AAA monograph Momentum Accounting and Triple-Entry Bookkeeping. He is the only four-time winner of the AICPA/AAA Notable Contributions to Accounting Literature Award: 1966 ("Reliability and Objectivity of Accounting Measurements" with R.K. Jaedicke), 1967 (The Foundation of Accounting Measurement), 1971 ("A Model for Integrating Sampling Objectives in Auditing" with R.S. Kaplan), and 1976 (Theory of Accounting Measurement).
Yuji served the AAA in many roles, including as vice-president and later as president in 1982-1983. He received the AAA’s Outstanding Educator Award in 1986 and was inducted into Ohio State’s Accounting Hall of Fame in 1989.
Born on February 24, 1935 in Kobe Japan, Yuji loved the abacus school he went to at age six. He was evacuated to a Temple in Okayama during the war at age nine and studied algebra then. At fourteen, his father Takejiro Ijiri put Yuji in charge of the family bakery’s account books. Yuji passed the CPA exam in 1953, while attending Doshisha Junior College at night. He finished three years at Ritsumeikan University with a bachelor of law degree, completing all requirements for a CPA certificate at age 21, the youngest ever in Japan.
At Doshisha, Professor Taminosuke Nishimura was a great influence on Yuji. Nishimura asked his students to read Thomas Carlyle’s Sartor Resartus (Tailor Retailored) and draw analogies. It helped Yuji develop a life-long ability to make deep connections between seemingly disparate ideas, a hallmark of his creativity and thought.
As a CPA, he worked at a small accounting firm and then with Price Waterhouse & Co. before leaving in 1959 to attend graduate school at the University of Minnesota, where he received a master’s degree in 1960. He then studied at Carnegie Mellon University (CMU), where he earned a Ph.D. in Industrial Administration in 1963. It was during these years that Yuji obtained Prof. Nishimura’s permission to marry his daughter Tomoko (Tomo).
Yuji had close working relationships and friendships with three key figures at CMU: William W. Cooper, who was his mentor, thesis advisor, co-author, and third father figure; Herbert A. Simon, who co-authored the book Skew Distributions and the Sizes of Business Firms with Yuji; and Richard M. Cyert, who worked with Yuji on the AICPA’s Committee on the Objectives of Financial Statements (the Trueblood Committee). One of the last papers Yuji wrote was a tribute to Professor Cooper on the occasion of his ninety-fifth birthday, summarizing Cooper’s contributions to accounting.
After receiving his PhD, he spent four years at the Stanford Graduate School of Business before returning to CMU as a full professor in 1967. He remained a central CMU figure until his retirement in 2011.
“Yuji played an instrumental role in the history of the Tepper School and is considered one of the intellectual giants of his era,” said Robert Dammon, Dean of the Tepper School. Established in 1990, the Yuji Ijiri Award for Excellence in Accounting is awarded to an MBA student each year. Upon the occasion of his retirement in 2011, CMU established the Yuji Ijiri Distinguished Lectures in Accounting.
Yuji loved games, toys, and gadgets. His lunchtime relaxation was often an intense game of go with a colleague. He shared his latest thinking with his students in introductory classes. His playfulness, ready smile, gentle manner, caring, and generosity with his time earned him the love and loyalty of legions of students and colleagues.
Surviving Yuji are his brother Haruhisa, wife of 54 years Tomoko, two daughters Lisa and Yumi (both academics), and five grandchildren.
Rebecca Gilmore Fay
(February 27, 1978 – January 2, 2017)
Rebecca (Becky) Gilmore Fay, 38, of Greenville, N.C., formerly of Lynchburg, VA passed away Monday, January 2, 2017 in Carilion Roanoke Memorial Hospital following a car accident in Roanoke, Virginia.
Born February 27, 1978 in Wheaton, IL, she was a daughter of Philip Gilmore and the late JoAnn Wilson Gilmore. In addition to her mother, Becky was preceded in death by her maternal grandparents, Joseph and Annette Wilson and paternal grandparents, the Rev. Earl and Ruth Gilmore.
In addition to her father, she leaves to cherish her memory her husband, Patrick Fay and their two children, Erin and Wilson; three siblings, Marty Boone (Chris), David Gilmore (Kim) and Lori Leon; her parents-in-law, James and Alison Fay; sister-in-law, Brenyn Fay; and many aunts, uncles and cousins.
Becky was salutatorian of her graduating high school class at LCA; completed her Undergraduate and MBA at Liberty University; and received her PhD from Virginia Tech. She was a licensed CPA and worked as an audit manager with Cherry Bekaert before returning to academia. She was presently the Assistant Professor of Accounting at East Carolina University having joined their faculty in 2011.
Dr. Stan Eakins, dean of East Carolina University’s College of Business, described Becky as “one of the stars of the college.” “She had a tremendous academic future ahead of her,” said Eakins. “She was extremely liked by faculty and students, and a future leader of this college.” Her primary research interests focused on enhancing the quality of audits and accounting education. She received the College of Business’ Scholar-Teacher Award in 2015 for the outstanding integration of research in the classroom. Her work has been featured on the cover of the Journal of Accountancy and has been published in Issues in Accounting Education, the CPA Journal, Managerial Auditing Journal, Current Issues in Auditing, and Research in Accounting Regulation. In 2016, she was the co-recipient, with Norma R. Montague, of the American Accounting Association’s Issues in Accounting Education Best Paper award for “Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises.”
Becky was also engaged with the students. She recently served as the president of Beta Gamma Sigma, an honor society for business students, from 2013-2015 and was also the faculty advisor for Beta Alpha Psi in 2015. “Dr. Fay was very talented and dedicated to her work,” said Dr. John Reisch, professor and chair for the College of Business’ Department of Accounting. “She was willing to work with students outside of the classroom to help promote their intellectual curiosity. Her presence will be sorely missed.”
In addition to her research on auditing, she was the lead author of “Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting,” a textbook supplement developed by a team of authors from Virginia Tech that has been implemented in classrooms across the country. She has provided IFRS training seminars to accountants and professors, and has contributed IFRS questions to the CPA exam.
Becky was a loving wife and mother who loved spending time with her family. She was a former member of Grace Baptist Church in Madison Heights, VA and her present church membership was at Christ Presbyterian Church in Winterville, N.C. She loved her church and was active in mission work and supporting various missionaries.
Memorial contributions may be made in memory of Rebecca Fay to Ronald McDonald House, 529 Moye Blvd., Greenville, N.C. 27834