Vale Louis Goldberg PPrrooffeessssoorr EEmmeerriittuuss,, TThhee UUnniivveerrssiittyy ooff MMeellbboouurrnnee The father of academic accounting in Australia, Louis Goldberg, died peacefully at home on Saturday, 18 October 1997 at the age of 89 years. Held in high esteem as a scholarly gentleman, Lou will be remembered by all those who were touched by his life-time study of accounting. Lou began his academic career in 1931 as a part-time tutor in accounting at The University of Melbourne. In 1946 at Melbourne, he was appointed to the earliest full-time lectureship in accounting in an Australian university. During 1931 to 1946 he gained valuable practical experience in public accounting, cost accounting and government accounting. In 1958 on appointment as the G.L. Wood Professor and Head of Department at The University of Melbourne, he became the first full-time professor of accounting in Australia. After Lou's retirement from these positions in 1973 the title of Professor Emeritus was conferred on him. One of Lou's most significant contributions to the literature is An Inquiry into the Nature of Accounting, an American Accounting Association monograph published in 1965. Herein, Lou expounded his "commander theory" under which accounting focuses upon the "commander" of resources rather than on
Vale Louis Goldberg
Abstract
Vale Louis Goldberg PPrrooffeessssoorr EEmmeerriittuuss,, TThhee UUnniivveerrssiittyy ooff MMeellbboouurrnnee The father of academic accounting in Australia, Louis Goldberg, died peacefully at home on Saturday, 18 October 1997 at the age of 89 years. Held in high esteem as a scholarly gentleman, Lou will be remembered by all those who were touched by his life-time study of accounting. Lou began his academic career in 1931 as a part-time tutor in accounting at The University of Melbourne. In 1946 at Melbourne, he was appointed to the earliest full-time lectureship in accounting in an Australian university. During 1931 to 1946 he gained valuable practical experience in public accounting, cost accounting and government accounting. In 1958 on appointment as the G.L. Wood Professor and Head of Department at The University of Melbourne, he became the first full-time professor of accounting in Australia. After Lou's retirement from these positions in 1973 the title of Professor Emeritus was conferred on him. One of Lou's most significant contributions to the literature is An Inquiry into the Nature of Accounting, an American Accounting Association monograph published in 1965. Herein, Lou expounded his "commander theory" under which accounting focuses upon the "commander" of resources rather than onPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Vale Louis Goldberg
Carnegie,Garry D.
Follow Accounting History
, Volume 2 (2): 7
SAGE – May 1, 1997
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