Mattessich, Richard

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eGrove (Univ. of Mississippi)

The Accounting Historians NotebookVolume 27Number 1 April 2004 Article 920042003 Hourglass Award presented to Richard V.Mattessich; Dr. Mattessich's responseRichard MattessichFollow this and additional works at: https://egrove.olemiss.edu/aah_notebookPart of the Accounting Commons, and the Taxation CommonsThis Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion inThe Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact memanuel@olemiss.edu.Recommended CitationMattessich, Richard (2004) "2003 Hourglass Award presented to Richard V. Mattessich; Dr. Mattessich's response," The AccountingHistorians Notebook: Vol. 27 : No. 1 , Article 9.Available at: https://egrove.olemiss.edu/aah_notebook/vol27/iss1/9 The Accounting Historians Notebook, April 2004      23 The 2003 Hourglass award was given to Dr. Richard V. Mattessich to honor his significant contribu-tions to the study of accounting his-tory over a sustained period of time. Dr. Mattessich’s contributions to the discipline and practice of ac-counting are varied and fundamen-tal. His interests include work on the development of an axiomatic approach to accounting postulates, the heralding of computer spread-sheets, the categorization and cri-tique of modem accounting re-search, and inquiries into account-ing practices in the Middle East from 8000 BC to 2000 BC and in India in 300 BC. This latter work was reproduced in a book published by Garland in 2000.    Dr. Mattessich was born in 1922 in Trieste, Italy. He was educated in Vienna where he received degrees in Mechanical Engineering, Busi-ness Administration, and a doctor-ate in Economic Sciences. In 1967, after completing several years of both practical and teaching experi-ence, Dr. Mattessich accepted a faculty post at the University of British Columbia. Twenty years later, he retired from teaching but remained in Vancouver where he continued his research. In fact, much of the Middle-Eastern work was done during this period. Dr. Mattesich’s own words best de-scribe his views: "The most impor-tant thing for creative work is to remain true to oneself and to not pander to the creeds and interests of others. Better to fight a seemingly losing battle than to fight for some-thing you are not convinced about; no authentic person can escape from taking the risks inherent in his own convictions. In spite of this -whether you are a scientist, artist or philosopher - your work will, in the long run, be more appreciated if you find your bearing through con-templation of your very essence, i.e., your own experience, beliefs and passions." 2003 Hourglass Award Presented to  Richard V. Mattessich Dear Colleagues, [I wish] to convey to all of you, and particularly to the Selection Com-mittee of the Academy, my deep gratitude for offering me the Hour-glass Award of 2003. I humbly ac-cept this great honour, particularly since I am not a trained historian but rather a theoretician and phi-losopher of accounting. Indeed, I have not ceased to admire account-ing historians for their meticulous archival research and necessary patience. Yet, I have always been extremely curious about the devel-opment of accounting thought, and am fascinated by history in general. Recently (in a paper in the July 2003 issue of ABFH) I expressed those sentiments in words that might be worth repeating at such an august occasion: (Continued on page 22) Dr. Mattessich’s Response 1Mattessich: 2003 Hourglass Award presented to Richard V. Mattessich; Dr. Mattessich's responsePublished by eGrove, 200422                                                                                     The Accounting Historians Notebook, April 2004  ACADEMY PUBLICATIONS AVAILABLE MONOGRAPHS:                          Price  #2 John Raymond Wildman   by Previts and Taylor $5.00  #3 E. L. Kohler: A Collection of His Writings    (1919-1975) by Cooper, Ijiri, and Previts  $15.00      Paperback, $10.00  #4 Selected Papers from The Charles Waldo    Haskins Accounting History Seminars   by Gaertner $5.00  #6 The Costing Heritage: Studies in Honor        of S. Paul Garner by Graves     Individual Members $5.00     Institutional Affiliates  $20.00 WORKING PAPERS:  Volume III (Nos. 41-60)        Individual Members        $7.50  Volume IV (Nos. 61-80)     Institutional Affiliates      $15.00   THE ACCOUNTING HISTORIANS JOURNAL:  Single Volumes (when  available in stock)   Individual Members ($19 per issue)             $38.00  Institutional Affiliates ($27 per issue)  $54.00 THE ACCOUNTING HISTORIANS NOTEBOOK:  1978-2001 (2 per year $3.00 per copy) $100.00  (Some issues in very short supply.) (All items above subject to availability) TO ORDER: Check Payable to:   The Academy of Accounting Historians     Kathy Rice, Administrative Coordinator    Academy of Accounting Historians     Culverhouse School of Accountancy      Box 870220      Tuscaloosa, Alabama 35487-0220 AVAILABLE ON THE WEB:  The Evolution of Cost Accounting to 1925 by S. Paul Garner    Free at http://weatherhead.cwru.edu/Accounting/pub/garner  History is a paradise,  Where the dead get resurrected,  Where the past is reality,  And where reality becomes eter-nity. Being an octogenarian, I appreciate the Hourglass for another reason apart from the pleasure of recogni-tion. It is a powerful symbol, not only of the flux of time but also that, on a personal level, time will “run out” one day. It will constantly remind me that time has to be used efficiently if the projects occupying my mind can still be put to paper. This, I think, would be the best way of showing my gratitude beyond these words. So, thank you very, very much. If you think those thoughts are ap-propriate, I would be much obliged if they can be conveyed to the con-ference participants or an even wider audience. With kind personal regards, sin-cerely, yours, Ricco Mattessich (Continued from page 23) 2The Accounting Historians Notebook, Vol. 27 [2004], No. 1, Art. 9https://egrove.olemiss.edu/aah_notebook/vol27/iss1/9

2003 Hourglass Award presented to Richard V. Mattessich; Dr. Mattessich\u27s response

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2003 Hourglass Award presented to Richard V. Mattessich; Dr. Mattessich\u27s response

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