David Solomons (October 11, 1912 – February 12, 1995) was a British/American accounting scholar, known from his work on accounting and business management, its concepts, standards, history and politicization.[1][2]
Born in London, Solomons obtained his BCom from the London School of Economics in 1932. In 1936 he obtained his Chartered Accountant licence for England and Wales, and became Associate of the Chartered Accountants.
From 1936 to 1939 he was accountant at Lawrence Robson & Co in London, now Robson Rhodes. In the Second World War he served in the British Army, where he was captured in 1942 during the North African Campaign. In internment camps in Italy and Germany he lectured accounting and economics until his release in April 1945.[2]
On invitation of his undergraduate teacher Arnold Plant, Solomons started his academic career at the London School of Economics in 1946 as part-time lecturer. After the death of Stanley W. Rowland in 1947 he work full-time, and was appointed reader in accounting in 1948. He worked under William T. Baxter, who was appointed the first full-time professor of accounting in the UK in the same year.[2] In 1955 Solomons moved to the University of Bristol, where he was appointed professor of accounting. In 1959 he was appointed professor of accounting at the Wharton School of the University of Pennsylvania in 1974. He decided to emigrate and became American citizen in 1976. In 1983 he retired from the Wharton School.[3]
Solomons was chairman of the Association of University Teachers of Accounting (today British Accounting Association).[3] He was part of the AICPA's Wheat Committee chaired by Francis M. Wheat, "to study the establishment of accounting principles and to make recommendations for improving that process".[4] In the year 1977–78 he was president of the American Accounting Association. Solomons is induced into the Accounting Hall of Fame in 1992.
Solomons, David. Guidelines for financial reporting standards. Taylor & Francis, 1997.
Articles, a selection
Solomons, David. "The historical development of costing". Studies in costing (1952): 1–52.
Solomons, David. "Economic and accounting concepts of income". Accounting Review (1961): 374–383.
Solomons, David. "Economic and accounting concepts of cost and value". Modern Accounting Theory (1966): 117–140.
Solomons, David. "The politicization of accounting". Journal of Accountancy 146.5 (1978): 65–72.
Solomons, David. "Accounting and social change: a neutralist view". Accounting, Organizations and Society 16.3 (1991): 287–295.
Solomons, David. "Costing Pioneers: Some Links with the Past". The Accounting Historians Journal 21.2 (1994): 136
Referencesedit
^Merchant, Kenneth A. (1985). Control in business organizations. Boston: Pitman. p. 149.
^ abcZeff, Stephen A. (1995). "David Solomons (1912–1995)—an appreciation". Accounting and Business Research. 25 (100): 315–319. doi:10.1080/00014788.1995.9729919.
^ abcStephen A. Zeff. "In memory of a statesman: David Solomons (1912–1995)", in: The Accounting Historians Notebook, Spring 1995. p. 6–7
Setting Auditing Standards - Whose Responsibility? by David Solomons, 1978.
January 01, 1970
david, solomons, accounting, scholar, david, solomons, october, 1912, february, 1995, british, american, accounting, scholar, known, from, work, accounting, business, management, concepts, standards, history, politicization, contents, biography, selected, publ. David Solomons October 11 1912 February 12 1995 was a British American accounting scholar known from his work on accounting and business management its concepts standards history and politicization 1 2 Contents 1 Biography 2 Selected publications 3 References 4 External linksBiography editBorn in London Solomons obtained his BCom from the London School of Economics in 1932 In 1936 he obtained his Chartered Accountant licence for England and Wales and became Associate of the Chartered Accountants From 1936 to 1939 he was accountant at Lawrence Robson amp Co in London now Robson Rhodes In the Second World War he served in the British Army where he was captured in 1942 during the North African Campaign In internment camps in Italy and Germany he lectured accounting and economics until his release in April 1945 2 On invitation of his undergraduate teacher Arnold Plant Solomons started his academic career at the London School of Economics in 1946 as part time lecturer After the death of Stanley W Rowland in 1947 he work full time and was appointed reader in accounting in 1948 He worked under William T Baxter who was appointed the first full time professor of accounting in the UK in the same year 2 In 1955 Solomons moved to the University of Bristol where he was appointed professor of accounting In 1959 he was appointed professor of accounting at the Wharton School of the University of Pennsylvania in 1974 He decided to emigrate and became American citizen in 1976 In 1983 he retired from the Wharton School 3 Solomons was chairman of the Association of University Teachers of Accounting today British Accounting Association 3 He was part of the AICPA s Wheat Committee chaired by Francis M Wheat to study the establishment of accounting principles and to make recommendations for improving that process 4 In the year 1977 78 he was president of the American Accounting Association Solomons is induced into the Accounting Hall of Fame in 1992 David Solomons died at his home in Swarthmore Pennsylvania on February 12 1995 3 Selected publications editSolomons David Divisional performance measurement and control Homewood Illinois Irwin 1965 Solomons David Guidelines for financial reporting standards Taylor amp Francis 1997 Articles a selection Solomons David The historical development of costing Studies in costing 1952 1 52 Solomons David Economic and accounting concepts of income Accounting Review 1961 374 383 Solomons David Economic and accounting concepts of cost and value Modern Accounting Theory 1966 117 140 Solomons David The politicization of accounting Journal of Accountancy 146 5 1978 65 72 Solomons David Accounting and social change a neutralist view Accounting Organizations and Society 16 3 1991 287 295 Solomons David Costing Pioneers Some Links with the Past The Accounting Historians Journal 21 2 1994 136References edit Merchant Kenneth A 1985 Control in business organizations Boston Pitman p 149 a b c Zeff Stephen A 1995 David Solomons 1912 1995 an appreciation Accounting and Business Research 25 100 315 319 doi 10 1080 00014788 1995 9729919 a b c Stephen A Zeff In memory of a statesman David Solomons 1912 1995 in The Accounting Historians Notebook Spring 1995 p 6 7 Richard Vangermeersch Wheat Committee Archived 11 February 2015 at the Wayback Machine in History of Accounting An International Encyclopedia Michael Chatfield Richard Vangermeersch eds 1996 2014 p 607 8 External links editSetting Auditing Standards Whose Responsibility by David Solomons 1978 Retrieved from https en wikipedia org w index php title David Solomons accounting scholar amp oldid 1201293683, wikipedia, wiki, book, books, library,
