Alvin R. Jennings: Managing Partner, Policy-Maker and Institute President

Accounting Historians Journal, Vol. 42, No. 1, pp. 85-104, 2015

Posted: 21 Jul 2014 Last revised: 17 Mar 2016

See all articles by Martin Emanuel Persson

Martin Emanuel Persson

Ivey School of Business, University of Western Ontario

Vaughan S. Radcliffe

University of Western Ontario - Richard Ivey School of Business

Mitchell Stein

University of Western Ontario - Richard Ivey School of Business

Date Written: July 8, 2014

Abstract

Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants’ Committee on Auditing Procedure (1946-49) and later as the president of the American Institute of Certified Public Accountants (1957-58). This paper explores these activities and Jennings’ contribution to the professional, academic, and institution discourse of the accounting discipline.

Keywords: Accounting History, Biography, Alvin R. Jennings, Lybrand, Ross Bros. & Montgomery, American Institute of Certified Public Accountants, Committee on Auditing Procedure

JEL Classification: B31, M40, M41, M49

Suggested Citation

Persson, Martin Emanuel and Racliffe, Vaughan S. and Stein, Mitchell, Alvin R. Jennings: Managing Partner, Policy-Maker and Institute President (July 8, 2014). Accounting Historians Journal, Vol. 42, No. 1, pp. 85-104, 2015. Available at SSRN: https://ssrn.com/abstract=2468692 or http://dx.doi.org/10.2139/ssrn.2468692

Martin Emanuel Persson (Contact Author)

Ivey School of Business, University of Western Ontario ( email )

1151 Richmond Street North
London, Ontario N6A 3K7
Canada

Vaughan S. Racliffe

University of Western Ontario - Richard Ivey School of Business ( email )

1151 Richmond Street North
London, Ontario N6A 3K7
Canada

Mitchell Stein

University of Western Ontario - Richard Ivey School of Business ( email )

1151 Richmond Street North
London, Ontario N6A 3K7
Canada

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