THROUGH THE AGES

Professor H. Peter Hain (1917-1973), the Viennese born account¬ing historian, passed away in Australia, August 10, 1973. Peter’s series of articles “History Tells . . .” appeared in The Australian Accountant since 1964.

During the past decade he visited the United States and several other countries to work on accounting history projects. The Ac-counting Educators of Australia and New Zealand have planned to bring out a special issue of their publication Accounting Education dedicated to his memory. The issue will consist of his unpublished papers and commentaries.

The loss of Professor Hain’s talent and enthusiasm represents an event that has saddened his colleagues and deprived the history movement of a needed authority and force. Those who now have the opportunity to advance the goals of accounting history can be consoled by the abundance of material Peter has bequeathed. This legacy affords the opportunity of insuring that his tireless efforts will be remembered through the ages.

(Vol. 1, No. 1, p. 2, 1974)

Three contributors to the literature of accounting history have passed on since the first issue of The Accounting Historian was prepared.
Thomas G. Higgins, former senior partner of Arthur Young & Co., died December 29th. His autobiography was published in 1965. Born in 1900in Ireland, he emigrated to the United States in 1921.

Robert M. Trueblood, born in North Dakota in 1916, succumbed February 7th. Co-author of William Werntz: His Accounting Thought, published by the AICPA in 1968, his work for the Study Group of the Objectives of Financial Statements was only recently completed. A noted accounting historian, Professor A. C. Littleton, died at the age of 87 in Salt Lake City on January 13. He served actively on the faculty of the University of Illinois from 1915 to 1952, having received his doctorate in 1931. His important work Accounting Evo¬lution to 1900 was reprinted in 1966. A member of the Accounting Hall of Fame at The Ohio State University, Professor Littleton’s ac¬complishments are well known. An article, “The Long Shadow of a Scholar,” by Professor V. K. Zimmerman (The International Journal of Accounting Education and Research, Spring, 1967) portrays the role of Littleton in professional accounting circles.

(Vol. 1, No. 2, p. 3, 1974)

Since the publication of the April newsletter we have learned of the death of the following associates. A. Busch-Sorensen , Denmark. Federigo Melis, author of Storia della Ragioneria, (1950), Italy.

(Vol. 1, No. 3, p. 4, 1974