David Solomons (October 11, 1912 – February 12, 1995) was a British/American accounting scholar, known from his work on accounting and business management, its concepts, standards, history and politicization.

Biography

Born in London, Solomons obtained his BCom from the

London School of Economics , mottoeng = To understand the causes of things , established = , type = Public research university , endowment = £240.8 million (2021) , budget = £391.1 millio ...

in 1932. In 1936 he obtained his Chartered Accountant licence for England and Wales, and became Associate of the Chartered Accountants. From 1936 to 1939 he was accountant at Lawrence Robson & Co in London, now

Robson Rhodes RSM Robson Rhodes LLP was a partnership of chartered accountants in the United Kingdom and Ireland. It was the UK member firm of RSM Global, the 6th largest network of professional accountancy firms in the world. With offices throughout the UK ...

. In the Second World War he served in the British Army, where he was captured in 1942 during the North African Campaign. In internment camps in Italy and Germany he lectured accounting and economics until his release in April 1945. On invitation of his undergraduate teacher

Arnold Plant Sir Arnold Plant (29 April 1898 – 19 April 1978) was a British economist. Biography Plant was born in Hoxton, London, the son of a municipal librarian, William Charles Plant, and Thomasine Emily Plant. Coase, Ronald H. (1995). "12: Arnold P ...

, Solomons started his academic career at the London School of Economics in 1946 as part-time lecturer. After the death of Stanley W. Rowland in 1947 he work full-time, and was appointed reader in accounting in 1948. He worked under William T. Baxter, who was appointed the first full-time professor of accounting in the UK in the same year. In 1955 Solomons moved to the

University of Bristol , mottoeng = earningpromotes one's innate power (from Horace, ''Ode 4.4'') , established = 1595 – Merchant Venturers School1876 – University College, Bristol1909 – received royal charter , type ...

, where he was appointed professor of accounting. In 1959 he was appointed professor of accounting at the

Wharton School of the University of Pennsylvania The Wharton School of the University of Pennsylvania ( ; also known as Wharton Business School, the Wharton School, Penn Wharton, and Wharton) is the business school of the University of Pennsylvania, a Private university, private Ivy League rese ...

in 1974. He decided to emigrate and became American citizen in 1976. In 1983 he retired from the Wharton School. Stephen A. Zeff
"In memory of a statesman: David Solomons (1912–1995)"
in: ''The Accounting Historians Notebook'', Spring 1995. p. 6–7 Solomons was chairman of the Association of University Teachers of Accounting (today British Accounting Association). He was part of the AICPA's Wheel Committee chaired by Francis M. Wheat, "to study the establishment of accounting principles and to make recommendations for improving that process".

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 ...

br>"Wheel Committee"
in: ''History of Accounting: An International Encyclopedia''.

Michael Chatfield Michael Chatfield (1930s-2004) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, and particularly for hi ...

, Richard Vangermeersch eds. 1996/2014. p. 607–8. In the year 1977–78 he was president of the

American Accounting Association The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a volunt ...

. Solomons is induced 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 1992. David Solomons died at his home in Swarthmore, Pennsylvania on February 12, 1995.

Selected publications

* Solomons, David. ''Divisional performance: measurement and control.'' Homewood, Illinois: Irwin, 1965. * Solomons, David. ''Guidelines for financial reporting standards.'' Taylor & Francis, 1997. ;Articles, a selection * Solomons, David. "The historical development of costing". ''Studies in costing'' (1952): 1–52. * Solomons, David. "Economic and accounting concepts of income". ''Accounting Review'' (1961): 374–383. * Solomons, David. "Economic and accounting concepts of cost and value". ''Modern Accounting Theory'' (1966): 117–140. * Solomons, David. "The politicization of accounting". ''Journal of Accountancy'' 146.5 (1978): 65–72. * Solomons, David. "Accounting and social change: a neutralist view". ''Accounting, Organizations and Society'' 16.3 (1991): 287–295. * Solomons, David.
Costing Pioneers: Some Links with the Past
. ''The Accounting Historians Journal'' 21.2 (1994): 136

References

External links

*

' by David Solomons, 1978. {{DEFAULTSORT:Solomons, David 1912 births 1995 deaths British accountants Accounting academics British non-fiction writers Alumni of the London School of Economics Academics of the London School of Economics Academics of the University of Bristol British male writers 20th-century non-fiction writers 20th-century British businesspeople Male non-fiction writers British emigrants to the United States