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
Date Written: July 8, 2014
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: Suggested Citation