Abraham Jacob Briloff (July 19, 1917 - Dec. 12, 2013) was an American accounting scholar and Professor of accounting at Baruch College in New York. He was known for his contributions to accountancy, [1] [2] and also as the "most prominent accounting critic." [3]
Born in Manhattan to Benjamin and Anna Briloff, Briloff obtained his BA in commerce at the City College School of Business and Civic Administration, now Baruch College, in 1937. Later in 1965 he obtained his PhD in accountancy and taxation at the New York University with the thesis, entitled "The Effectiveness of Accounting Communication."
Briloff began his career in the final days of the Great Depression as high school teacher, teaching bookkeeping and stenography, and as assistant accountant in the accountancy firm of Apfel & Englander. In 1944 he became partner in that firm, and in 1951 started his own accountancy firm. In 1944 he also started lecturing accounting at the City College of New York, where he became a full-time faculty member in 1965. In 1976 he was appointed Emanuel Saxe Distinguished Professor of Accountancy. [4] He later started writing for the Barron's Magazine, a financial weekly. [1]
Briloff was inducted into the Accounting Hall of Fame in 2014. Their argument was, that "for over half a century, he was the conscience of the accounting profession, challenging it to raise standards and to meet its obligations to society. Always motivated by the best interests of the accounting profession, he was respected by both supporters and targets of his criticism." [2] *Briloff's research, teaching, and professional accomplishments, as well as his backbone and personality, are described in detail in a 13-part series in the following journal: Aishi Imafuku, Department of Economics, The Challenge of an Accountant, Business Accounting, Cyuou Keizaisha, Tokyo, Japan, Vol. 49 No. 1 to Vol. 49 No. 13 (1997).
Articles, a selection:
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non-financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
An accountant is a practitioner of accounting or accountancy. Accountants who have demonstrated competency through their professional associations' certification exams are certified to use titles such as Chartered Accountant, Chartered Certified Accountant or Certified Public Accountant, or Registered Public Accountant. Such professionals are granted certain responsibilities by statute, such as the ability to certify an organization's financial statements, and may be held liable for professional misconduct. Non-qualified accountants may be employed by a qualified accountant, or may work independently without statutory privileges and obligations.
Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience.
Baruch College is a public college in New York City. It is a constituent college of the City University of New York system. Named for financier and statesman Bernard M. Baruch, the college operates undergraduate and postgraduate programs through the Zicklin School of Business, the Weissman School of Arts and Sciences, and the Marxe School of Public and International Affairs.
The Accounting Principles Board (APB) is the former authoritative body of the American Institute of Certified Public Accountants (AICPA). It was created by the American Institute of Certified Public Accountants in 1959 and issued pronouncements on accounting principles until 1973, when it was replaced by the Financial Accounting Standards Board (FASB).
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