美国会计名人堂人物系列

1、美国会计名人堂人物系列3. 威廉·安德鲁·佩顿（William Andrew Paton，1875-1961）威廉·安德鲁·佩顿 安德鲁与玛丽·诺林·佩顿之子，1889年7月19日出生于密歇根卡柳梅特近郊。他的父亲是当时的本地学校监，他的母亲也是一位经验丰富的教师。 1897年，家庭定居在密歇根州南部的一个农场。 The son of Andrew and Mary Nowlin Paton, he was born on July 19, 1889, near Calumet, Michigan. His father was th

2、en superintendent of the local school system; his mother was also an experienced teacher. In 1897, the family settled on a farm in southern Michigan.After some delay because of the pressure of farm work, he finally started college study at Michigan State Normal College (now Eastern Michigan Universi

3、ty), and in the fall of 1912 he enrolled at the University of Michigan. He pursued a graduate program after graduating with an AB degree, and received the Ph.D. in economics in 1917. He was elected to Phi Beta Kappa in his senior year at Michigan and later became a member of Beta Alpha Psi and Beta

4、Gamma Sigma. During his career he has received a number of honorary degrees, including the Litt. D. (LeHigh University) and the LLD (Eastern Michigan University).In 1914 he began his long teaching career at the University of Michigan as a part-time instructor. And on the strength of this appointment

5、, so he says, he married Mary K. Sleator, a U of M graduate, then teaching mathematics in the Battle Creek (Mich.) school system. For the school year 1916-17 he served as an assistant professor at the University of Minnesota, and then returned to his alma mater. He was promoted to full professor in

6、1921, and retired in 1958 with the title "professor emeritus of accounting and of economics."While on leave from the University of Michigan he taught at the University of California (Berkeley) for the school year 1937-38. Since retiring at Michigan he has done part-time teaching at univers

7、ities in ten states, beginning with the University of Chicago (1959-60) and ending with University of Kentucky (1968-69).That his family is addicted to the teaching profession, it should be noted, is further evidenced by the fact that his son and namesake, William A., Jr., also holds the University

8、of Michigan Ph.D. and taught accounting at the university level for more than thirty years, and his daughter Margaret, a Michigan alumnus with a master's degree, was a teacher before her marriage, including several years at Michigan State University.During the academic year 1939-40 he was the Di

9、ckinson Lecturer at Harvard, the first academician to be selected for that honor, and over the years he has served as a special lecturer at a number of universities. He has been in demand as a speaker, and has given many talks to professional associations, business organizations, academic societies,

10、 and other groups. He takes pride in never missing a class because of such engagements, though this has meant a lot of night flying.He helped found what is now the AAA in 1916, and was elected president in 1922. He was largely responsible for the launching of The Accounting Review, in 1926, and serv

11、ed as both editor and production manager the first three years. In 1940 the AAA published An Introduction to Corporate Accounting Standards, prepared by himself and A. C. Littleton. He also served the AICPA in several capacities, notably as a member of the Committee on Accounting Procedure (1939-50)

12、. He has long been a member of the Michigan Association of CPAs.He became a CPA (Michigan) in 1927, but his practical experience in the field of accounting has been largely confined to special consulting engagements during vacation periods. He has frequently appeared as an expert witness before cour

13、ts, federal and state commissions, arbitration hearings, Congressional committees, and other official bodies. During the academic year 1918-19, he was on leave in Washington, first with the Bureau of Research and Statistics, War Trade Board, and later as Chief of Special Assignments, Income Tax Unit

14、, Bureau of Internal Revenue (old name). He was director of the Kalamazoo Vegetable Parchment Co. and, later KVP Sutherland Paper Co., 1952-63, and was for many years a trustee of Barhart Foundation of the Foundation of Economic Education, Inc. Among many special assignments was his membership on th

15、e Education Consultant Committee, U. S. General Accounting Office, 1959-63.Among the many honors bestowed upon him are the AICPA's Gold Medal Award (1944), Alpha Kappa Psi Foundation Accounting Award (1953), and the Michigan Association of CPAs' first Distinguished Service Award. In 1961 the

16、 Michigan Association of CPAs established the William A. Paton Award, which honors the candidate with the highest score on the semi-annual CPA examination (in Michigan). In 1955 the William A. Paton Fund for Accounting Scholarships and Fellowships was established at the University of Michigan. On Ju

17、ne 11, 1976, a new building was dedicated at the University of Michigan, named the William A. Pedon Center for Accounting Education and Research. This structure was financed entirely by former students and other friends. In 1987 the AICPA designated him the Outstanding Educator of the Century. This

18、special, one-time award was given at the AICPA's 100th annual meeting in 1987.He is author or co-author of many books, including his classic Accounting Theory (1922), Principles of Accounting (1918), Corporate Profits as Shown by Audit Reports (1935), Essentials of Accounting (1938), Advanced Ac

19、counting (1941), Shirtsleeve Economics: A Commonsense Survey (1952), Corporation Accounts and Statements (1955), Corporate Profits-Measurement, Distribution, Reporting, Taxation (1965), Assets - Accounting and Administration (1971). He was editor of (and a major contributor to) the 1932 and 1943 edi

20、tions of the Accountants' Handbook. Over a 60-year period, beginning in 1916, he has published more than 150 articles.He has dabbled in sports, especially track and tennis, tried his hand at flying, and claims that his article entitled "On Going Underground" is still the only systemati

21、c account of the advantages of subsurface housing. His love for the English language led to the publication in 1984 of his book, Words! Combining Fun and Learning.On the Friday (July 14,1989) preceding his 100th birthday in 1989, a party was given at the business school on the University of Michigan

22、 campus to celebrate the occasion. More than 200 former students, friends, and colleagues were on hand to share birthday wishes. He died April 26, 1991 at the age of 101.经过由于农业工作压力延误，他终于开始在美国密歇根州立大学师范学院学习（现东密歇根大学），并在1912年秋天，他在密歇根大学录取。之后，他一直在与AB学位毕业研究生课程，并获博士学位在1917年经济学。他被选为Phi Beta Kappa的四年级，他在密歇根州，

23、后来成为测试法珀西和Beta伽玛西格玛成员。在其职业生涯，他收到了一些荣誉学位，包括利特。 D.（利哈伊大学）和法学博士（东密歇根大学）。 1914年他开始在作为兼职讲师密西根大学他漫长的教学生涯。而对这一任命的力量，因此他说，他娶了玛丽光Sleator，研究生的M u，则教学的巴特尔克里克（密歇根州）数学学校制度。对于学年1916至1917年，他作为美国明尼苏达大学担任助理教授，然后回到他的母校。他于1921年晋升为正教授，并于1958年退役，题目是“教授会计和经济学名誉教授。” 在休假期间，从他在密歇根大学，加州大学（伯克利）为学年1937至1938年任教。退休以来，他在密歇根州做了10个

24、州在大学兼职，从芝加哥（1959至1960年），大学和肯塔基（1968-69）大学结束。 他的家人是上瘾的教学专业，应该指出，进一步的是，他的儿子同名，威廉A，小，还拥有美国密歇根大学的博士学位证明并任教于超过三十年大学一级核算，和他的女儿玛格丽特，具有硕士学位的密歇根校友，是她结婚前，包括密歇根州立大学几年的老师。 在本学年1939年至40年，他在哈佛大学的迪金森讲师，首先要选择院士该荣誉，并主持了他作为一个特殊的一些大学担任讲师多年。他一直作为一个演讲者的需求，并曾多次会谈，专业协会，商业组织，学术团体和其他团体。他以在没有错过，因为这种参与类的骄傲，尽管这意味着大量的夜间飞行。 他帮助找

25、到了现在是在1916年AAA级，并于1922年当选总统。他主要是负责发射的会计审查，在1926年，既是编辑和生产管理人员的头3年服务。在1940年出版的AAA级企业概论会计准则，由他本人和AC利特尔顿准备。他还担任过多种身份AICPA的，尤其是作为会计程序（1939年至1950年）委员会的成员。他长期以来一直是密歇根州注册会计师协会会员。 他成为注册会计师（密歇根州）于1927年，但他在会计领域的实际经验，主要限于在假期期间的特别顾问接触。他作为一个频繁出现在法院，联邦和各州委员会，仲裁听证会，国会各委员会的专家证人和其他官方机构。在学年1918至1919年，他在离开华盛顿，首先在研究和统计局，战争贸易局，以及后来作为特别任务行