Thomas J. Burns
THE OHIO STATE UNIVERSITY

THE ACCOUNTING HALL OF FAME

The Accounting Hall of Fame was established in 1950 at The Ohio State University by the Faculty of Accounting in the College of Ad¬ministrative Science and with the approval of the Board of Trustees of the University, for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the beginning of the twentieth century. This year the 35th accountant has been elected to the Hall.

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 contribution 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 profession¬al accounting organizations, wide recognition as an authority in some field of accounting, and public service. Obviously, a candidate, if living will have reached a position of eminence from which the nature of his contributions may be judged and his continuing in¬fluence may be reasonably forecast.

Annual election to the Accounting Hall of Fame is declared by a Faculty of Accounting Committee upon the canvass of a single ballot of a Board of Nominations. The sole purpose of the canvass is to determine the individual whom the Board of Nominations, by its ballot, has entered into the Hall.

Nominations and the election to the Accounting Hall of Fame by the Board are made annually by mail in two steps. Individual mem-bers of the board are asked to nominate one or two living or de-ceased accountants for possible election to the Hall of Fame. The faculty committee receives these preliminary nominations and pre-pares a ballot containing names alphabetically listed of not more than four candidates who have been nominated most frequently. The single candidate each year who receives the most votes on the ballot is entered into the Hall.

Evidence of election to the Accounting Hall of Fame takes three forms. A certificate signed by the President of The Ohio State Uni-versity and a representative of the Board of Nominations and issued under the seal of The Ohio State University is presented to each person elected (or to the representative of the person elected). The names of the elected persons are inscribed on a scroll, and a photo¬graphic portrait of each person elected and the citation attesting to the election are permanently displayed, together with the scroll, in the corridors of Hagerty Hall. Presentation of the certificate takes place at the American Accounting Association convention. The 35 elected members of the Accounting Hall of Fame are:

Arthur Edward Andersen
Thomas Coleman Andrews
George Davis Bailey
Andrew Barr
Carman George Blough
Samuel John Broad
Percival Flack Brundage
John Lansing Carey
Arthur Lowes Dickinson
Marquis George Eaton
Harry Anson Finney
Arthur Bevins Foye
Paul Franklin Grady
Henry Rand Hatfield
Roy Bernard Kester
Eric Louis Kohler
Ananias Charles Littleton
Perry Mason
George Oliver May
Herrnann Clinton Miller
Robert Hiester Montgomery
Lloyd Morey
William Andrew Paton
James Loring Peirce
Donald Putnam Perry
Thomas Henry Sanders
Hiram Thompson Scovill
Elijah Watt Sells
Leonard Spacek
Charles Ezra Sprague
Maurice Hubert Stans
Victor Hermann Stempf
Joseph Edmund Sterrett
Robert Martin Trueblood
William Welling Werntz

The Board of Nominations is an international one; it consists of forty-five accountants chosen from public practice, governmental and industrial practice, and the universities. Members are chosen for set terms. Over 150 accountants have served on the Board of Nominations.

The Faculty of Accounting at The Ohio State University does not participate in nominating candidates for the Accounting Hall of Fame, and no member of the Faculty of Accounting is eligible for membership on the Board of Nominations. Neither is a member of the Faculty of Accounting eligible for nomination or election to the Hall of Fame. In addition to the functions previously suggested, the Faculty of Accounting determines matters of policy, which are con¬fined to operating procedures.

(Vol. 2, No. 3, p. 4, 1975)