Dale L Flesher
Biographic Data
| ID | 1315410 |
|---|---|
| NAME | Dale L Flesher |
| GIVEN NAMES | Dale L |
| FAMILY NAME | Flesher |
| SIGNATURE | FLESHER D L |
| AFFILIATIONS | University of Mississippi |
| ORCID | 0000-0002-9481-7569 |
| VERIFIED | Yes |
| TOTAL WORKS | 12 |
| TOTAL CITATIONS | 15 |
| WORKS AS AUTHOR | 12 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 1994 |
| LATEST PUBLICATION YEAR | 2026 |
| H-INDEX | 1 |
Arthur L. Litke
Arthur L. Litke was one of the seven original members of the Financial Accounting Standards Board (FASB) when the standard-setting body was initially formed in 1973. Although a CPA, Litke filled what was considered an investor position on the Board. He took his role of protecting investors seriously and had a track record of taking strong stances for what he believed in. His case highlights the pressures of the time on standard-setting and sheds …
Walter Schuetze and the Numbers Game
This paper examines the life of Walter Schuetze (1932–2017) and his contributions to the accounting profession. He was a public accountant, a founding member of the Financial Accounting Standards Board (FASB), the Chief Accountant for the United States Securities and Exchange Commission (SEC), a corporate board member, and an advocate for accounting reform. In 2008, he was inducted into the Accounting Hall of Fame. This paper shows how Walter Sch…
Mary Lanigar
Mary Lanigar became the first woman partner in a Big 8 public accounting firm in 1957, after the local firm in which she had been a partner merged with Arthur Young & Company. This was nearly a decade before the next female was promoted to partnership at a Big 8 firm. This distinction has gone unrecognized in the accounting literature, despite being recognized in the Congressional Record. Lanigar was able to have a career in public accounting due…
Inflated Accounts
Inflation is a longstanding and difficult challenge for accounting theorists, practitioners, and standard setters. Historically, inflation accounting has been divisive, not only complex in terms of theory, but also time-sensitive and difficult to execute. High levels of inflation are predominantly epochal and temporary, but unlike past episodes of inflation, the 2021 resurgence of inflation in the United States has not resulted in a reprisal of i…
Rear Admiral N. Loyall McLaren
From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving…
The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthrie & Co. (1883–1950)
The late 1880s saw the rise of early public accounting practice in the United States and the origin of emerging national firms, one of which was Barrow, Wade, Guthrie & Co. (BWG). BWG served a broad range of clients, from railroads to breweries, and a variety of financial and other commercial enterprises. This project was started as a search for the answer to a mystery surrounding early audit reports and then developed into a history of BWG from …
The Townsend Journal
The 19th century brought on much economic growth and advancement in accounting in the United States. The teaching of accounting began to veer away from rules and instead sought the logical underpinnings of the system. It was a time when accounting evolved into accountancy through the development of theory, such as the proprietary theory and the theory of two-account series. The Townsend Journal (1840–1841), which chronicles the joint venture betw…
Edward Everett Gore
Edward Everett Gore was the president of the American Institute of Accountants (now AICPA) from 1922 to 1924 He served on the AICPA Council from 1916 until his death in 1935. At the same time he was leading the accounting profession, he was the president of the Chicago Association of Commerce. He was later founder and president of the Chicago Crime Commission during the era when Alphonse Capone was terrorizing the city. He was responsible for the…
The Aauia From 1916–1920
This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants…
Debt to Society
Reviewed by: Debt to Society: Accounting for Life under Capitalism by Miranda Joseph Dale L. Flesher Miranda Joseph. Debt to Society: Accounting for Life under Capitalism. Minneapolis: University of Minnesota Press, 2014. xxii + 218 pp. ISBN 978-0-8166-8744-2, $22.50 (paper); 978-0-8166-8741-1, $67.50 (hardcover). According to its cover blurb, Debt to Society provides an “innovative and ambitious scholarly intervention across a wide swath of fiel…
Internal control systems in US churches
The concept of internal control is just as relevant to churches as it is to profit seeking organizations. Inadequate internal controls can hinder the management responsibilities of church officers and employees and place them in a position where they may be tempted to engage in questionable activities and accounting practices, or could subject individuals to unwarranted accusations of such activities. This study was designed to evaluate the effec…
Early nineteenth-century productivity accounting
The University of Mississippi Archives houses a ledger used by the Locust Grove Plantation to record slave inventory and cotton harvest for the years from 1825 to 1844. This ledger provides daily harvest data, by slave, for those years. The ledger also lists the inventory of the plantation's slaves as of 1 January 1828, and their marriages, births and deaths. Locust Grove increased its inventory of slaves over the years 1825 to 1844 and sold few …
Early nineteenth-century productivity accounting
The University of Mississippi Archives houses a ledger used by the Locust Grove Plantation to record slave inventory and cotton harvest for the years from 1825 to 1844. This ledger provides daily harvest data, by slave, for those years. The ledger also lists the inventory of the plantation's slaves as of 1 January 1828, and their marriages, births and deaths. Locust Grove increased its inventory of slaves over the years 1825 to 1844 and sold few …
Early nineteenth-century productivity accounting
The University of Mississippi Archives houses a ledger used by the Locust Grove Plantation to record slave inventory and cotton harvest for the years from 1825 to 1844. This ledger provides daily harvest data, by slave, for those years. The ledger also lists the inventory of the plantation's slaves as of 1 January 1828, and their marriages, births and deaths. Locust Grove increased its inventory of slaves over the years 1825 to 1844 and sold few …
Internal control systems in US churches
The concept of internal control is just as relevant to churches as it is to profit seeking organizations. Inadequate internal controls can hinder the management responsibilities of church officers and employees and place them in a position where they may be tempted to engage in questionable activities and accounting practices, or could subject individuals to unwarranted accusations of such activities. This study was designed to evaluate the effec…
Debt to Society
Reviewed by: Debt to Society: Accounting for Life under Capitalism by Miranda Joseph Dale L. Flesher Miranda Joseph. Debt to Society: Accounting for Life under Capitalism. Minneapolis: University of Minnesota Press, 2014. xxii + 218 pp. ISBN 978-0-8166-8744-2, $22.50 (paper); 978-0-8166-8741-1, $67.50 (hardcover). According to its cover blurb, Debt to Society provides an “innovative and ambitious scholarly intervention across a wide swath of fiel…
The Aauia From 1916–1920
This paper explores how the formation of the American Association of University Instructors in Accounting (AAUIA, the predecessor of the American Accounting Association) and its efforts toward achieving its original objectives provided initial solutions to a variety of interrelated problems facing both the accounting profession and accounting educators. In the early 20th century, the accounting profession saw an increase in demand for accountants…
The Townsend Journal
The 19th century brought on much economic growth and advancement in accounting in the United States. The teaching of accounting began to veer away from rules and instead sought the logical underpinnings of the system. It was a time when accounting evolved into accountancy through the development of theory, such as the proprietary theory and the theory of two-account series. The Townsend Journal (1840–1841), which chronicles the joint venture betw…
Edward Everett Gore
Edward Everett Gore was the president of the American Institute of Accountants (now AICPA) from 1922 to 1924 He served on the AICPA Council from 1916 until his death in 1935. At the same time he was leading the accounting profession, he was the president of the Chicago Association of Commerce. He was later founder and president of the Chicago Crime Commission during the era when Alphonse Capone was terrorizing the city. He was responsible for the…
Rear Admiral N. Loyall McLaren
From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving…
The History and Mystery of the Public Accounting Firm of Barrow, Wade, Guthrie & Co. (1883–1950)
The late 1880s saw the rise of early public accounting practice in the United States and the origin of emerging national firms, one of which was Barrow, Wade, Guthrie & Co. (BWG). BWG served a broad range of clients, from railroads to breweries, and a variety of financial and other commercial enterprises. This project was started as a search for the answer to a mystery surrounding early audit reports and then developed into a history of BWG from …
Inflated Accounts
Inflation is a longstanding and difficult challenge for accounting theorists, practitioners, and standard setters. Historically, inflation accounting has been divisive, not only complex in terms of theory, but also time-sensitive and difficult to execute. High levels of inflation are predominantly epochal and temporary, but unlike past episodes of inflation, the 2021 resurgence of inflation in the United States has not resulted in a reprisal of i…
Walter Schuetze and the Numbers Game
This paper examines the life of Walter Schuetze (1932–2017) and his contributions to the accounting profession. He was a public accountant, a founding member of the Financial Accounting Standards Board (FASB), the Chief Accountant for the United States Securities and Exchange Commission (SEC), a corporate board member, and an advocate for accounting reform. In 2008, he was inducted into the Accounting Hall of Fame. This paper shows how Walter Sch…
Mary Lanigar
Mary Lanigar became the first woman partner in a Big 8 public accounting firm in 1957, after the local firm in which she had been a partner merged with Arthur Young & Company. This was nearly a decade before the next female was promoted to partnership at a Big 8 firm. This distinction has gone unrecognized in the accounting literature, despite being recognized in the Congressional Record. Lanigar was able to have a career in public accounting due…
Arthur L. Litke
Arthur L. Litke was one of the seven original members of the Financial Accounting Standards Board (FASB) when the standard-setting body was initially formed in 1973. Although a CPA, Litke filled what was considered an investor position on the Board. He took his role of protecting investors seriously and had a track record of taking strong stances for what he believed in. His case highlights the pressures of the time on standard-setting and sheds …
Economics (9 works) · Business (8 works) · Accounting (7 works) · Accounting and Organizational Management (7 works) · Law (7 works) · Political science (7 works) · Accounting (6 works) · Auditing, Earnings Management, Governance (5 works) · Accounting Education and Careers (4 works) · Management (4 works)