Roy B. Kester

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Roy Bernard Kester (September 11, 1882 - October 21, 1965) was an American accountant, and Professor of accounting at the Columbia University. He is known as a prolific author in the field of accounting. [1]

Columbia University Private Ivy League research university in New York City

Columbia University is a private Ivy League research university in New York City. Established in 1754 near the Upper West Side region of Manhattan, Columbia is the oldest institution of higher education in New York and the fifth-oldest institution of higher learning in the United States. It is one of nine colonial colleges founded prior to the Declaration of Independence, seven of which belong to the Ivy League. It has been ranked by numerous major education publications as among the top ten universities in the world.

Accounting measurement, processing and communication of financial information about economic entities

Accounting or accountancy is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. The modern field was established by the Benedikt Kotruljevic in 1458, merchant, economist, scientist, diplomat and humanist from Dubrovnik (Croatia), and Italian mathematician Luca Pacioli in 1494. 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 users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

Contents

Biography

Born in Cameron, Missouri to Julius B. and Jessie M. Corn Kester, Kester attended Cameron High School, and obtained his BA in economics in 1902 at Missouri Wesleyan College. About a decade later he obtained another BA from the University of Denver, in 1911. He continued his studies at Columbia University, where he obtained his MA in 1912 and his PhD in 1919. In between, in 1914, he obtained his CPA license for the State of Colorado. [2]

Cameron, Missouri City in Missouri, United States

Cameron is a city in Clinton, DeKalb and Caldwell counties in the U.S. state of Missouri. The population was 9,933 at the 2010 census.

Missouri Wesleyan College was a college in Cameron, Missouri from 1883 until 1930.

University of Denver private university in the Rocky Mountain Region of the United States

The University of Denver (DU) is a private research university in Denver, Colorado. Founded in 1864, it is the oldest independent private university in the Rocky Mountain Region of the United States. DU enrolls approximately 5,600 undergraduate students and 6,100 graduate students. The 125-acre (0.51 km2) main campus is a designated arboretum and is located primarily in the University Neighborhood, about five miles (8 km) south of downtown Denver.

Kester had started his academic career at the Missouri Wesleyan College in 1902, and from 1907 he was also lecturer at East Denver High School and subsequently at the University of Denver. In 1915 he moved to Columbia University in New York City, where he worked his way up from Assistant Professor in 1919, to Associate Professor in 1920, and to Full Professor in 1922. He served until his retirement in 1948. Among his PhD students was Henry Whitcomb Sweeney (1898-1967). [3] From 1911 on, Kester also was working as a practising public accountant, and had joined the New York accountancy firm Boyce, Hughes and Farrell in 1917. [2]

Kester was elected vice president of the American Accounting Association from 1922 to 1925, and served as its president during 1925. From 1925 to 1928 he served at the National Academy of Arbitrators as director of research in cost and management accounting, as successor of Professor Gould Harris of New York. [4] In 1941 Kester was awarded an honorary Doctor of Laws degree by Baker University. [2] He was inducted into the Accounting Hall of Fame in 1957.

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 voluntary group of persons interested in accounting education and research.

The National Academy of Arbitrators (NAA) is a not-for-profit 501(c)(3) honorary and professional organization of labor arbitrators in the United States and Canada that was founded in 1947.

Baker University

Baker University is a private liberal arts university located in Baldwin City, Kansas. Founded in 1858, it was the first four-year university in Kansas and is affiliated with the United Methodist Church. Baker University is made up of four schools. The College of Arts and Sciences and the undergraduate courses in the School of Education (SOE) are located on the campus in Baldwin City, Kansas. The School of Professional and Graduate Studies (SPGS) and the graduate branch of the SOE serve nontraditional students on campuses in Overland Park, Kansas, and online. The School of Nursing, which is operated in partnership with Stormont Vail Health in Topeka, offers a Bachelor of Science in Nursing (BSN) and an online Master of Science in Nursing (MSN).

Selected publications

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References

  1. Burns, Thomas J.; Coffman, Edward N. (1976). "The Accounting Hall of Fame: A Profile of the Members". Journal of Accounting Research . 14 (2): 342–347. JSTOR   2490547.
  2. 1 2 3 "Roy Bernard Kester". The Accounting Hall of Fame . Retrieved 2015-02-13.
  3. A. N. Mosich. "Henry Whitcomb Sweeney," in: Accounting Historians Journal, Vol. 1, Nr. 1-4. p. 25-26
  4. M. Chatfield & R. Vangermeersch (eds.) History of Accounting: An International Encyclopedia: An International Encyclopedia. (2014). p. 335