ABSTRACT This memorial article traces the career and examines the major writings of Stephen Gilman, the longtime owner, senior manager, and director of instruction of the correspondence school, International Accountants Society, Inc. As very little is publicly known about Gilman and his career, extensive use was made of archival resources and of multiple library searches. Gilman is known chiefly for his scholarly 1939 treatise, Accounting Concepts of Profit, which will be treated at length, together with his two other major books and four of his articles. JEL Classifications: M41.
Stephen A. Zeff (Thu,) studied this question.