Carman George Blough (November 11, 1895 – March 9, 1981) was an American accountant, professor of accounting, and civil servant. He is described as "one of the most influential 'high priests' of the profession in the Twentieth Century." He was inducted into the

Accounting Hall of Fame The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and pract ...

in 1954.

Biography

Born in

Johnstown, Pennsylvania Johnstown is a city in Cambria County, Pennsylvania, United States. The population was 18,411 as of the 2020 census. Located east of Pittsburgh, Johnstown is the principal city of the Johnstown, Pennsylvania, Metropolitan Statistical Area, whi ...

, to Silas S. and Mary Wertz Blough, Blough obtained his BA in economics in 1917 from Manchester College, and his MA in 1922 from the

University of Wisconsin A university () is an institution of higher (or tertiary) education and research which awards academic degrees in several academic disciplines. Universities typically offer both undergraduate and postgraduate programs. In the United States, ...

. In the same year he obtained his CPA certification for the state of Wisconsin. In the year 1932–33 he did graduate work at Harvard University.Carman George Blough
in ''The Accounting Hall of Fame.'' Accessed 11.02.2015. After his graduation in 1917 Blough started as lecturer at the Bridgewater College in 1917, spent two years at Fond du Lac, Wisconsin High School as head of the commercial department, and was instructor in accounting at the University of Wisconsin from 1920 to 1922. From 1922 to 1929 he was employed in the state of Wisconsin civil administration. In 1929 he was appointed professor at the

University of North Dakota The University of North Dakota (also known as UND or North Dakota) is a public research university in Grand Forks, North Dakota. It was established by the Dakota Territorial Assembly in 1883, six years before the establishment of the state of N ...

and head of its accounting department, and in 1933 he moved to the

Armour Institute of Technology Illinois Institute of Technology (IIT) is a private research university in Chicago, Illinois. Tracing its history to 1890, the present name was adopted upon the merger of the Armour Institute and Lewis Institute in 1940. The university has prog ...

, where he was professor and head of the social science department for another year. In 1934 Blough was among the first to join the new

U.S. Securities and Exchange Commission The U.S. Securities and Exchange Commission (SEC) is an independent agency of the United States federal government, created in the aftermath of the Wall Street Crash of 1929. The primary purpose of the SEC is to enforce the law against market ...

. He started as staff member, and became the first Chief Accountant of the Commission.Julia Grant.
Chief Accountants of the Securities and Exchange Commission
in Michael Chatfield,

Richard Vangermeersch Richard G.J. Vangermeersch (born 1940) is an American economist, and Emeritus Professor of Accounting at the University of Rhode Island, particularly known for his ''History of Accounting: An International Encyclopedia,'' edited with Michael Chat ...

(eds.), ''History of Accounting: An International Encyclopedia''. 1996/2014. pp. 120-122. From 1938 to 1942 he joined Arthur Andersen & Co. as partner, but resigned when the United States entered

World War II World War II or the Second World War, often abbreviated as WWII or WW2, was a world war that lasted from 1939 to 1945. It involved the vast majority of the world's countries—including all of the great powers—forming two opposing ...

, serving in several federal functions. In 1944 he became research director at the American Institute of Certified Public Accountants, and was an adjunct professor of accounting at

Columbia University Columbia University (also known as Columbia, and officially as Columbia University in the City of New York) is a private research university in New York City. Established in 1754 as King's College on the grounds of Trinity Church in Manhatt ...

from 1947 until his retirement in 1961.

Publications

* Blough, Carman George. ''Some Accounting Problems of the Securities and Exchange Commission.'' 1937. About Carman George Blough * Scott, Richard A., and Elizabeth G. Ward. "Carman G. Blough: His Personality and Formative Years." ''The Accounting Historians Journal'' (1982): 53–60. * Maurice Moonitz.
Memorial: Carman George Blough 1895–1981
" ''The Accounting Review,'' Vol. 57, No. 1 (Jan., 1982), pp. 147–160

References

External links

Carman George Blough
The Accounting Hall of Fame {{DEFAULTSORT:Blough, Carman G. 1895 births 1981 deaths American accountants American business theorists Accounting academics Manchester University (Indiana) alumni University of Wisconsin–Madison alumni University of Wisconsin–Madison faculty University of North Dakota faculty Columbia University faculty People from Johnstown, Pennsylvania