Book Reviews: Proud of the Past: 75 Years of Excellence through Leadership 1919-1994

Article excerpt

Grant U. Meyers and Erwin S. Koval, Proud of the Past: 75 Years of Excellence Through Leadership 1919-1994, (Montvale, NJ: Institute of Management Accountants, 1994, 143 pp., $10 paper, $15 hardcover).

Reviewed by Richard Vangermeersch University of Rhode Island

This book is a very good "company history" of the Institute of Management Accountants, 1919-1994. As a "company history," academics should not expect a heavily referenced work, although there are some references, nor a very critical look at the organization or its leadership, both volunteer and staff. A very good "company history" does provide a base for academic researchers to add these historical dimensions.

A very good "company history" is written by authors who have done their homework. In this instance, the authors brought much to the plate. Grant U. Meyers was national president of the IMA in 1969-70 and has remained quite active since then as well. He joined the IMA in 1946 and was a national vice president in 1962-63. He was program chairman for the 1969 annual meeting. Erwin S. (Speed) Koval was a former editor of Management Accounting and a long-time, 27 years, IMA staff member. A very good "company history" is well documented and, at the same time, interesting to read. The documentation that is presented is: (1) original letter of invitation; (2) the attendees of the organizational meeting; (3) the opening address by J. Lee Nicholson at that meeting; (4) charter members; (5) advertisement about the formation in Industrial Management; (6) membership numbers by years; (7) former presidents; (8) chapter growth; (9) competition trophy winners; (10) excerpt from Long-Range Objectives Committee Report 1968; (11) CMA activity by year; (12) front page of first bulletin; and (13) Lybrand Awards to best authors. The book has a nice mix of photographs. The text is extremely well written.

Members of The Academy of Accounting Historians will probably be most interested in the people who founded the IMA

first, in 1919, the National Association of Cost Accountants (NACA) and then, in 1957 and until 1991, the National Association of Accountants (NAA)

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