Abstract Through this article, the author narrates those associations and events that, in author's mind, have clearly been most influential in his accounting career. The account is organized according to institutions: the University of Cincinnati, the University of California, Arthur Andersen & Co., the American Accounting Association, and the Chinese University of Hong Kong. In virtually every case, however, he found the influence of individuals of paramount importance. The sequence is chronological, which gives the impression that the author is writing a part of his autobiography but that is not his intention. The biographical details are given to provide perspective as to the time and place of the influences that seem so important to the author. Author's first exposure to accounting was in the academic year 1928-29. Upon graduation from Withrow High School in 1927, he received a small scholarship to the University of Cincinnati. As the oldest of nine children of his immigrant father, he could not count on any financial support from home. So he chose a course in the College of Engineering and Commerce because that college housed a highly successful "cooperative program" with an 11-month academic year. During the 11 months he spent half of the time in class, the other half on a job arranged by the college. After five years, he received a bachelor's degree.
Maurice Moonitz (Sun,) studied this question.