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ArthurAndersen

Arthur Andersen

Accountancy

Key concepts
Accountant· Accounting period· Bookkeeping· Cash and accrual basis· Cash flow management· Chart of accounts· Journal · Special journals· Constant Item Purchasing Power Accounting· Cost of goods sold· Credit terms· Debits and credits· Double-entry system· Mark-to-market accounting· FIFO & LIFO· GAAP / IFRS· General ledger· Goodwill· Historical cost· Matching principle· Revenue recognition· Trial balance
Fields of accounting
Cost· Financial· Forensic· Fund· Management· Tax
Financial statements
Statement of financial position· Statement of cash flows· Statement of changes in equity· Statement of comprehensive income· Notes· MD&A· XBRL
Auditing
Auditor's report· Financial audit· GAAS / ISA· Internal audit· Sarbanes–Oxley Act
Accounting qualifications
CA· CPA· CCA· CGA· CMA· CAT· CFA · CIIA · ACCA · CIA
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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 initiation in 1950, it has honored 83 influential accounting professors, professional practitioners, and government and business accountants from the United States and other countries. the Accounting Hall of Fame is well-known among accountants, if no one else.—Philadelphia Inquirer - Newsbank, Apr 25, 1993The 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] for hundreds of accountants working anonymously in offices across Southern California, the Accounting Hall of Fame is considered a career pinnacle—Los Angeles Times - ProQuest Archiver, Dec 29, 1997It is one of the higher honors available within accounting academia at least in the United States, as evidenced by prominent announcements of inductions at annual meetings of the American Accounting Association.[3] The only comparable awards in the United States may be lifetime achievement awards of the American Accounting Association, which have also been received by many of the inductees. The sublist of inductees who are accounting academics, thus, includes many of the most notable accounting academics. The award program is based at Ohio State University, and current professors there are ineligible for the award.

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.[4]

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."[5]

In a keynote speech at the 50th anniversary of the Hall of Fame, Lynn Turner, chief accountant of the SEC, hosted by the Association of Accounting Historians and OSU, noted the effect 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".[6]

The first Canadian and non-American inducted was Howard Irwin Ross in 1977. The first woman inducted was Katherine Schipper in 2007. The two 2008 inductees are Anthony Hopwood of Oxford University in Britain and Walter P. Schuetze, former Chief Accountant of the U. S. Securities and Exchange Commission.

InducteesEdit

Members of the Accounting Hall of Fame are:

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, Ray J.

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