Growing up: life on the fringe: rebutting groupthink -- Chambers the man -- Historian: past, present, future -- Archivist: classifying, searching for order -- Management educator -- Theoretician: new system of accounting: cocoa -- Practitioner: theoretician-cum-practitioner -- Reformer of...

The 1972 report of the Wheat Study on Establishment of Accounting Principles became the blueprint for the Financial Accounting Standards Board (FASB), which began its official operations on July 1, 1973, succeeding the Accounting Principles Board. The FASB was the world's first independent,...

This paper examines the background and work of the AICPA's Accounting Objectives Study Group, chaired by Robert M. Trueblood, which issued its important report in October 1973. In particular, the research is informed by interviews with three members of the Study Group and with four of the...