← Search

Eric Kohler: An Accounting Original.

Robert K. Mautz¹; Gary John Previts²

¹ Partner at Ernst & Ernst. 1 · ² Associate Professor at The University of Alabama. 2

ABSTRACT: A historian's riddle asks, "Do great men make history or does history make great men?" Of course, the riddle is a taunt that defies resolution, and so it should seem to be, but for the fact that men such as Eric Kohler make it difficult to believe anything but the premise that "Great men do make history." Kohler's influence over the teaching and practice of accounting covered a half century until his death in February, 1976, He was the only person to serve two terms as President of the AAA and was editor of the Accounting Review for twelve years. His pioneering efforts in the areas of accounting research, principles development and public sector accounting are near legend. The fifth edition of A Dictionary for Accountants (1975) affords us a legacy for contemporary contemplation just as his personal achievements and integrity provide us all with a model worthy of emulation.

DOI

10.2308/tar-4480975

Volume

52 (2)

Pages

301-307

Language

en

Export

BibTeX

Sources

openalex crossref