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Accounting Hall of Fame

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The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century.[1] Inductees are from both accounting academia and practice. Since its inception in 1950 at The Ohio State University, it has honored 120 influential accounting professors, professional practitioners, and government and business accountants from the United States and other countries.

Annual inductions to The Accounting Hall of Fame are the customary procedure. However in some years there are no inductions and in others multiple inductions are made.

Selection to The Accounting Hall of Fame is intended to honor and recognize distinguished service and contributions to the progress of accounting in any of its various fields. Evidence of such service includes contributions to accounting research and literature, significant service to professional accounting organizations, wide recognition as an authority in some field of accounting, advancement of accounting education, and public service. A member must have reached a position of eminence from which the nature of his or her contributions may be established.

Now hosted by the American Accounting Association (AAA), The Accounting Hall of Fame was established in 1950 at The Ohio State University (OSU). In 2017, OSU entered into an agreement with the American Accounting Association to transfer the authority to host the Hall of Fame to the AAA. The Accounting Hall of Fame Committee convenes the electors and administers the process to make the selections.


The induction of the 2024 members took place at the AAA Annual Meeting in Washington, DC.

Overview

The Hall of Fame describes: "While selection to the Hall of Fame is intended to honor the people so chosen, it is also intended to be a recognition of distinguished service contributions to the progress of accounting in any of its various fields. Evidence of such service includes contributions to accounting research and literature, significant service to professional accounting organizations, wide recognition as an authority in some field of accounting, advancement of accounting education, and public service. A member must have reached a position of eminence from which the nature of his or her contributions may be judged."

"Election to The Accounting Hall of Fame is perhaps the only longstanding national award for accountants -- and probably the only international one as well -- in which both academic and practicing accountants vie for the same award."[2]

Induction into The Accounting Hall of Fame is one of the higher honors available within accounting academia. The only comparable awards in the United States may be two awards of the American Accounting Association: the Notable Contributions to Accounting Literature Award Award[3] which has been received by many of the Hall of Fame inductees, and the rare Seminal Contributions to Accounting Literature Award, which has only been awarded seven times.[4] The sublist of inductees who are accounting academics, thus, includes many of the most notable accounting academics.

An accounting of 36 inductees during the first 26 years of the award identifies that 20 were chiefly active in public accounting (including 6 who were founders of major public accounting firms), 10 were university professors, 4 were government officials (including 3 chief accountants of the SEC), and that 2 were most prominent in industry.[5]

The Accounting Hall of Fame Pin

The recipients of the award are otherwise highly decorated: 21 of the first 36 are recipients of the AICPA's highest honor, its Gold Medal award; 15 received the Alpha Kappa Psi Accounting Foundation Award; at least 15 received honorary degrees, one was knighted in England; and one received "the highest honor the U.S. federal government can bestow upon a career civilian employee, the President's Award for Distinguished Federal Civilian Service."[6]

In a keynote speech at the 50th anniversary of the Hall of Fame, hosted by The Ohio State University and The Academy of Accounting Historians, Lynn Turner, then chief accountant of the United States Securities and Exchange Commission (Washington D.C.), noted the influence of George O. May and numerous other recipients upon the evolution of accounting and auditing practice and principles "that makes our system of accounting the greatest in the world".[7]

The award has always been intended to honor world-level contributions. The majority of recipients have been Americans, perhaps reflecting the historic leadership of America in the development of accounting regulations and in formal accounting research as much as reflecting the U.S.-based hosting of the award. Accounting standards co-evolved with the New York Stock Exchange and other public financial markets which have a scale and history in the U.S. not matched by public markets in most other countries. Englishman Sir Arthur Lowes Dickinson was one of the earliest inductees, honored in 1951 for establishing principles of consolidated accounting for conglomerate companies such as U.S. Steel while he was senior partner of Price-Waterhouse in the U.S. during 1901 to 1913. The first Canadian inducted was Howard Irwin Ross in 1977. The first woman inducted was Katherine Schipper in 2007.

Inductees

As of 2024, there are 120 inducted members of The Accounting Hall of Fame:[8] Click the asterisk by each member's name to go to the American Accounting Association's website and learn more about them.

AHoF
number 		Year Member
1 1950 May, George Oliver*
2 1950 Montgomery, Robert Hiester*
3 1950 Paton, William Andrew*
4 1951 Dickinson, Arthur Lowes*
5 1951 Hatfield, Henry Rand*
6 1952 Sells, Elijah Watt*
7 1952 Stempf, Victor Hermann*
8 1953 Andersen, Arthur Edward*
9 1953 Andrews, Thomas Coleman*
10 1953 Sprague, Charles Ezra*
11 1953 Sterrett, Joseph Edmund *
12 1954 Blough, Carman George *
13 1954 Broad, Samuel John *
14 1954 Sanders, Thomas Henry *
15 1954 Scovill, Hiram Thompson*
16 1955 Brundage, Percival Flack*
17 1956 Littleton, Ananias Charles*
18 1957 Kester, Roy Bernard*
19 1957 Miller, Hermann Clinton*
20 1958 Finney, Harry Anson *
21 1958 Foye, Arthur Bevins *
22 1958 Perry, Donald Putnam *
23 1959 Eaton, Marquis George *
24 1960 Stans, Maurice Hubert*
25 1961 Kohler, Eric Louis *
26 1963 Barr, Andrew *
27 1963 Morey, Lloyd *
28 1964 Grady, Paul Franklin *
29 1964 Mason, Perry Empey *
30 1965 Peirce, James Loring *
31 1968 Bailey, George Davis *
32 1968 Carey, John Lansing *
33 1968 Werntz, William Welling *
34 1974 Trueblood, Robert Martin *
35 1975 Spacek, Leonard Paul *
36 1976 Queenan, John William *
37 1977 Ross, Howard Irwin *
38 1978 Mautz, Robert Kuhn *
39 1979 Moonitz, Maurice *
40 1980 Armstrong, Marshall Smith *
41 1981 Staats, Elmer Boyd *
42 1982 Miller, Herbert Elmer *
43 1983 Davidson, Sidney *
44 1984 Benson, Henry Alexander *
45 1985 Gellein, Oscar Strand *
46 1986 Anthony, Robert Newton *
47 1987 Defliese, Philip Leroy *
48 1988 Bedford, Norton Moore *
49 1989 Ijiri, Yuji *
50 1990 Horngren, Charles Thomas *
51 1991 Chambers, Raymond John *
52 1992 Solomons, David *
53 1993 Baker, Richard Thomas *
54 1994 Sprouse, Robert Thomas *
55 1995 Cooper, William Wager *
56 1996 Beaver, William Henry *
57 1996 Bowsher, Charles Arthur *
58 1996 Kirk, Donald James *
59 1997 Burns, Thomas Junior *
60 1997 Burton, John Campbell *
61 1998 Wyatt, Arthur Ramer *
62 1999 Cook, Jay Michael *
63 1999 Groves, Ray John *
64 2000 Demski, Joel Stanley *
65 2000 Haskins, Charles Waldo *
66 2000 O'Malley, Shaun Fenton *
67 2000 Skinner, Ross Macgregor *
68 2001 Dopuch, Nicholas *
69 2001 Edwards, James Don *
70 2002 Zeff, Stephen Addam *
71 2003 Edwards, Edgar O. *
72 2003 Bell, Philip W. *
73 2003 Leisenring, James J. *
74 2004 Beresford, Dennis Robert *
75 2004 Feltham, Gerald Albert *
76 2004 Vatter, William Joseph *
77 2005 Baxter, William Threipland *
78 2005 Jenkins, Edmund Lowell *
79 2006 Kaplan, Robert Samuel *
80 2006 Sterling, Robert Raymond *
81 2007 Schipper, Katherine *
82 2008 Hopwood, Anthony *
83 2008 Schuetze, Walter P. *
84 2009 Dyckman, Thomas *
85 2009 Ball, Raymond John *
86 2010 Walker, David Michael *
87 2011 Previts, Gary John *
88 2011 Storey, Reed Karl *
89 2012 Herz, Robert *
90 2013 Tweedie, David Philip *
91 2014 Kinney, William Rudolph *
92 2014 Briloff, Abraham Jacob *
93 2015 Ohlson, James A. *
94 2018 Anderson, George David *
95 2018 Barth, Mary Elizabeth *
96 2018 Kirtley, Olivia Faulkner *
97 2018 Stringer, Kenneth Wilson *
98 2019 Campfield, William Louis *
99 2019 Nicholson, J. Lee *
100 2019 Palmrose, Zoe-Vonna *
101 2019 Penman, Stephan Harland *
102 2020 Brink, Victor Zinn *
103 2020 Mednick, Robert *
104 2020 Seidman, Leslie French *
105 2020 Sunder, Shyam *
106 2020 Williams, Doyle Zane *
107 2021 Carter, Arthur Hazelton *
108 2021 Larcker, David Francis *
109 2021 Mobley, Sybil Collins *
110 2021 Noski, Charles Howard *
111 2022 Brown, Frank Donaldson *
112 2022 Bunting, Robert Louis *
113 2022 Verrecchia, Robert Ernest *
114 2023 Elliott, Robert Kalb *
115 2023 Lybrand, William Mitchell *
116 2023 Peters, Aulana Louise *
117 2023 Wilson, Gordon Peter *
118 2024 Libby, Robert (Bob) *
119 2024 Ross, Frank Kenneth *
120 2024 Watts, Ross Leslie *

References

  1. ^ Burns and Coffman, 342.
  2. ^ Jensen
  3. ^ "AAA > Education > Awards".
  4. ^ "Seminal Contributions to Accounting Literature". American Accounting Association.
  5. ^ Burns and Coffman, 344.
  6. ^ Burns and Coffman, 346.
  7. ^ Turner
  8. ^ "MEMBERSHIP IN HALL". ACCOUNTING HALL OF FAME. Fisher College of Business. Retrieved 27 November 2017.

Further reading


Quelle: https://en.wikipedia.org/wiki/Accounting_Hall_of_Fame