THROUGH THE AGES

We have been informed of the death of Dr. O. ten Have on July 14, 1974. Dr. ten Have was a noted Dutch accounting historian. His writings included Bookkeeping in the Netherlands in the 17th and 18th Centuries, Delft: N. V. Technische Boekhandel en Drukkerij J. Waltman Jr., 305 pp. Within this work was a short biography of the life of Simon Stevin of Bruges (1548-1620) who is believed to have had an important role in the bridging the gap between medieval and modern accounting.

(Vol. 2, No. 1, p. 2, 1975)

Herman Edward Krooss (1912-1975). Professor Krooss, long a major figure in business and economic history activities died in March. His research contributed to the understanding of the financial history of the United States and American economic development. Until his death he served as Secretary-Treasurer of the Economic History Association. He was an active member of the faculty of New York University for many years. His genuine talent and cryptic wit are irreplaceable and we share in the deep sense of loss at his passing.

(Vol. 2, No. 1, p. 2, 1975)

Seiichi Okada (1879-1975), the eldest accounting historian in Japan, passed away on July 6th. He was formerly a professor of accounting at Waseda University and also at Kanagawa University. He introduced the works of Hugli and Gomberg to Japan. In recent years he served as an advisor to the Japan Accounting Association.

(Vol. 2, No. 3, p. 7, 1975)

Wm. Baker Flowers, Professor of Accounting, The University of Alabama, passed away in September. Baker Flowers studied and taught accounting history for many years, supervising several doctoral dissertations on the history of accounting and accountants. He was a founder and director of The Academy and contributed to an early issue of The Accounting Historian.

(Vol. 2, No. 4, p. 2, 1975)