The sun., 1916-12-31
University Instructors
in Accounting Organize


Tr you controlled the destiny OF an
American university and were to
start q schcoi wherein to teach the
fundamentals Of business to thousands
Of young individuals about 2 per cent.
OF whom wanted to become certified pub
lc accountants. what would you call
your school? Would you call II n school
Of business administration. of commerce.
accounts and finance, Of m and
finance, OF commerce. or what? II some
lDconsiderate person asked you to state
offhand the difference between book
keeping and accounting and between nc.
counting n accountancy would you at
tempt It or would you offer to send him
. thirty page pamphlet which you once
wrote about II? II a tall stranger sud-
6snay arose n asked you how you
would apply the economic theory Of i'm
putation In distributing overhead selling
expense. whit would you tell him?
These and several hundred other ques-
e6ono were asked. but not always an
0Wered. last Thursday, the 28th. In CO.
oum0us. Ohio. The town was not We
lected out Of sympathetic respect to the
old and reliable d~iscoverer. The honor
fell TO that energetic burg Of the eastern
middle West because the American Eco
nonnic Association was holding its an
nuai convention there. But the American
Doonomic Association cannot be held
directly responsible for h questions; II
cannot wen be held legally to be the
proxtmate cause of them. Full respon-
ability must be assumed by the Amer
tcAa Association OF University 1nstruc-
tors In Accounting.
II you never heard of the American
Association of University Instructors In
Accounting you will be pardoned this
time because tho association although
lusty 10 quite young. II was born at 10
A. n. In Columbus on Thursday. the
30th. But you cannot escape hearing OF
q IN the future. Its earnest. high pow
cred sponsors have already mad II q
recognizable factor in modern education
M is future will he active and inspir-
ing. At present II Is engaged chiefly N
asking questions of itself n all who
can BE- made TO listen to II. but very
shortly II will be answering questions
n It's " will carry conviction.
Reforms are usually said to originate
in the West and to move slowly east
ward This one was conceived in the
East by a New Yorker. o II. Wild
man. professor Of accounting in New
York University. With forethought,
based on observation. ne saw the need
of organizing the accounting instructors
in the various universities throughout
the country SO that they might better
advance the ca use Of education for busi-
ness through the study Of accounting.
IA suitable opportunities for the dis
cussion of their problems. promote more
Intimate acquaintanceship among them
selves. strive for Standardization Of
courses and formulate definite policies
concerning the reception Of students who
migrate from one university to another.
So Prof. Wildman took a trip to WASH
ington, Incorporated this new associa-
ton under the laws Of the District OF
columbia. announced a first meeting and
%rranged programmes for morning, az
ternoon and evening sessions. Every
mai drafted for these programmes took
hold with n will. every man who posi-
bly, could do SO attended the first meet
ing I'M when the eavel of the tempO-
rary chairman fell on the stroke Of 10
last Thursday morning there were pres
ent representatives from the University
OF California, Duquesne and the Univer-
sity Of Pittsburgh. Cornell. Yale, Ohio
State. the University OF Ohio and Gin
c%innati. the Universities OF Oregon. Wis
consin. Texas. Illinois and Minnesota.
Northwestern University and Brigham
Young University OF Utah, and OF course
New York University. On hand also
were divers and sundry individuals who
for one reason or another take an ac-
tive interest In the cause OF business
education although not directly affiliated
with any Of the schools.
Little time was wasted at the organ.
iBation meeting. The constitution was
read n referred to n committee. which
later reported II without substantial
cdhAnge. whereupon II was adopted. A
nominating committee proposed the fol-
lowing officers. who were elected: John
r. Wildman New York University for
president and Fayctte II. Elwell (Uni-
versity Of wisconsin, for secretary
treasurer. each to serve one year John
E. Treleven university OF Texas) for
vfce-president to serve one year. Earl A.
6aliers yale University for vice-presi-
dent TO serve two years and II. r. Hat
field university of California; for vice.
president to serve three years. At each
annual meeting hereafter "A president
n secretary-treasurer to serve one year
md one vice-president to serve three
years will be elected.
The keynote of this meeting and Of all
the others was simplicity and infOr-
mality substance and not form. No one
VINO a any idea to express was ever
out Of order In stating II and yet there
was no disorder. A considerable amount
of good natured bantering showed these
Wectacled professors to he grown up
boys at heart. II there was any pro-
fessional jealousy II didn't show and
not one of the many text book writer's
present could he accused of boosting his
own books. The sessions were highly
interesting and the close attention puid
to them was rivallcd only by the zest