Costing pioneers: Some links with the past; Retrospective: David Solomons, 1912-1995 In memoriam

When the author was working on the history of cost accounting at the beginning of the 1950s, he entered into correspondence with some of the pioneers who were developing the subject at the beginning of this century, or with men who had been personally associated with those pioneers. This paper places on record the more important biographical information that that correspondence gleaned about (in alphabetical order) Alexander Hamilton Church, Harrington Emerson, Emile Garcke and J. M. Fells, G. Charter Harrison, J. Slater Lewis, Sir John Mann and George P. Norton. It also comments briefly on their significance for the development of costing

Twilight of income measurement: Twenty-five years on

The paper reviews events and trends since 1961,when the author incautiously forecast a possible decline in the importance of income measurement. He finds that little has changed in the intervening 25 years, and the forecast has not been borne out by events. Historical cost accounting has survived a period of serious inflation with hardly a dent. Earnings seem to be as important to financial analysts and to academic researchers as they ever were, and recent tax changes bring taxable income somewhat closer to accounting income than previously, thereby increasing the importance of the income concept rather than diminishing it

1992 Accounting Hall of Fame induction : David Solomons; Accounting Hall of Fame membership [1992]

1992 Accounting Hall of Fame Induction: David Solomons with introduction by Stephen A. Zeff (Herbert S. Autrey Professor, Jones Graduate School of Administration, Rice University); Induction citation by Thomas J. Burns (Professor and Chairman, Committee on Accounting Hall of Fame, College of Business, The Ohio State University); Response by David Solomons (Ernst & Young Professor Emeritus, The Wharton School, University of Pennsylvania)

Face-to-face versus online-based lectures: A covid-19 induced study on assessments

There is much debate regarding the impact of COVID-induced lockdown on the standard of assessments, mainly since students were assessed at home via an online assessment platform. Regular orthodox lectures and assessments were carried out during the first term, while the strictly enforced South African COVID lockdown warranted that 2nd term lectures and assessments were based online. This created the fortunate control conditions to statistically compare orthodox face-to-face with online-home-based assessments

Influence of race/ethnicity on response to lupus nephritis treatment: the ALMS study.

OBJECTIVE: To compare the efficacy and safety of mycophenolate mofetil (MMF) and intravenous cyclophosphamide (IVC) as induction treatment for lupus nephritis (LN), by race, ethnicity and geographical region. METHODS: A total of 370 patients with active Class III-V LN received MMF (target dose 3.0 g/day) or IVC (0.5-1.0 g/m(2)/month), plus tapered prednisone, for 24 weeks. Renal function, global disease activity, immunological complement (C3 and C4) and anti-dsDNA levels are the outcomes that were assessed in this study. RESULTS: MMF was not superior to IVC as induction treatment (primary objective). There were important pre-specified interactions between treatment and race (P = 0.047) and treatment and region (P = 0.069) (primary endpoint). MMF and IVC response rates were similar for Asians (53.2 vs 63.9%; P = 0.24) and Whites (56.0 vs 54.2%; P = 0.83), but differed in the combined Other and Black group (60.4 vs 38.5%; P = 0.03). Fewer patients in the Black (40 vs 53.9%; P = 0.39) and Hispanic (38.8 vs 60.9%; P = 0.011) groups responded to IVC. Latin American patients had lower response to IVC (32 vs 60.7%; P = 0.003). Baseline disease characteristics were not predictive of response. The incidence of adverse events (AEs) was similar across groups. Serious AEs were slightly more prevalent among Asians. CONCLUSIONS: MMF and IVC have similar efficacy overall to short-term induction therapy for LN. However, race, ethnicity and geographical region may affect treatment response; more Black and Hispanic patients responded to MMF than IVC. As these factors are inter-related, it is difficult to draw firm conclusions about their importance

The development of accounting in UK universities:an oral history

This article reports on the development of the accounting discipline in universities in England and Scotland from the 1960s. Drawing on the oral history narratives of six distinguished accounting scholars who played a significant role in the discipline, this article documents (1) the initial influences on the teaching of accounting in English universities, (2) the different influences on the teaching of accounting in Scottish universities and (3) the influence of US universities and their scholars on the development of academic accounting in the United Kingdom. With a focus on the second wave of accounting professoriate who followed the London School of Economics (LSE) ‘Triumvirate’ of William Baxter, Harold Edey and David Solomons, this article provides first-hand insights into the shape and spread of university accounting education at a crucial stage of its development. This, in turn, develops an understanding of the contemporary academic accounting discipline in the United Kingdom.PostprintPeer reviewe

Trading Justice for Peace? Reframing reconciliation in TRC processes in South Africa, Canada and Nordic countries

Conflict in its various manifestations continues to be a defining feature in many places throughout the world. In an attempt to address such conflict, various forms of a Truth and Reconciliation Commission (TRC) have been introduced to facilitate the transition from social conflict to a new dispensation. The introduction and subsequent proceedings of TRCs in South Africa, Canada and Norway are widely regarded as good examples of this approach. Against this background, a number of researchers from VID Specialized University and the University of the Western Cape had an exploratory meeting in Oslo in 2018 where the possibility for a joint research project under the broad theme of ‘discourses on reconciliation’ was first discussed. This led to two further research symposia in Cape Town and Tromsø in 2019. With the inclusion of specialists working on the Canadian Truth and Reconciliation process, these meetings demonstrated common ground and a shared understanding of the issues at stake. Moreover, it pointed to the differences between the South African, Canadian and Norwegian Commissions. In comparing the South African, Canadian and Norwegian experiences, researchers identified that these countries were, in fact, at different stages of their respective truth and reconciliation processes. This has prompted scholars to revisit and problematise these processes in relation to ongoing societal challenges. In all cases, it is quite apparent that reconciliation between individuals and groups remains a significant challenge