Reviewed by Kathryn Verreault Bentley College
Possible themes for a book on the forty-one members of the Accounting Hall of Fame are numerous. The book could center around a chronological development of contributions in accounting by selected individuals. A grouping of contemporaries and their respective contributions might constitute an interesting theme. Accounting contributions summarized by subject also could be constructed creatively. The contributions of these individuals organized by economic similarities might also produce a successful book. This book contains none of the above.
Instead, forty-one alphabetic profiles comprise this book. No more. No less. Each profile is accompanied by a sketch of the re-spective member. Any narrative exceeding the first page is located at the end of the book. This magazine-style format has been adopted throughout.
The contents of this book could have been made interesting and informal. Each member’s contributions could have been summarized in a meaningful manner rather than the mundane recitation of details. For instance, educational contributions could have been isolated from theoretical or research contributions. Professional contributions might have been emphasized as such. Any rational summary of material would aid the teacher. Unfortunately, the content does not follow any recognizable method of analysis.
Each profile seems similar to a “Who’s Who?” listing in terms of both style and content. An analysis of three random profiles tracing
“Who Was Who” content supported this suspected overlap. Fact after fact is listed with little attempt to project the personality of the individual. Perhaps if the number of people under review was large, this would be acceptable. Forty-one, however, is a manageable number for which to prepare a summary of contributions in an informative, readable structure.
A crisp, clear introductory summary of reasons for an individual’s selection to the Accounting Hall of Fame would have been appreciated by this reader. The detailed profile would then flow from this summary. As an alternative, a final summary of achievements might contain this information.
A summary—any summary—would help. About all one might conclude from reading this book is that the individuals read much, wrote much, worked much, and in summary contributed much. They must have enjoyed little leisure time and their private lives are barely noted. A summary of contributions from all individuals should have been generated. An analysis by educational contribution, research contributions, theoretical contribution, chronological contribution, charitable contribution—any contribution—would improve the value of the book. The achievements of the individuals certainly were noteworthy, but this reviewer believes they have not been properly recognized.
In summary, this book can be judged by its cover. Forty-one profiles of Accounting Hall of Fame members. No less. No more.
