The editors are reintroducing Memorials also known as Intellectual Obituaries into
Accounting Horizons. The first Memorial reintroduced was in the September 2010
issue, recognizing the intellectual contributions of Philip W. Bell. Prior to this Memorial,
a previous Memorial was published in the March 1987 issue, recognizing the
intellectual contributions of Edward Stamp. The intent of these Memorials is to honor
recently deceased academics who made significant and lasting intellectual contributions
to the field of accounting and also to keep their contributions alive. Professor
Stephen Zeff, of Rice University, raised and championed this idea through the Executive
Committee and Publications Committee of the American Accounting Association.
Professor Zeff, in conjunction with the co-editors of Accounting Horizons, identifies
the individuals to be honored. He selects the authors to prepare the Memorials and
edits the submitted manuscripts.