Do you know?

              DO YOU KNOW?
Professor Louis Goldberg seeks an
answer to a minor puzzle concerning the
identification of another Gilman. The
following represents Professor Goldberg's
observations and question. If you have the
answer, you may communicate it to the
editor and to Professor Goldberg.
Recently, I was glancing at a pamphlet
entitled, "Business Analysis," published in
Chicago in 1929 by the International
Accountants Society, Inc., a division of the
Alexander Hamilton Institute. It is, in
effect, a promotional document for
undertaking the study course provided by
the Society.
On page 2 of the pamphlet, the "Organ­ization"
of the Society is provided which
includes a list of directors. Among the list
of directors is the name and information,
"Stephen Gilman, B.Sc., C.P.A. Member
of the Advisory Board, International
Accountants Society, Inc., and author of
Principles of Accounting, Analyzing
Financial Statements, etc." This provides a
clear identification of this person as the
Taiwan and China came together for a
seminar on accounting and auditing on
July 5, 1991. This six-day meeting was
held at the Friendship Hotel in Beijing and
was the first in 42 years. The seminar was
co-sponsored by the Yong-You Institute of
Accounting and Auditing Research in
subsequent author of Accounting Concepts
of Profit, which had a great impact on
accounting thought for many years.
Below the Board of Directors, there is a
list of Active Faculty which includes the
name of Paul W. Pinkertin, C.P.A., who,
along with W.A. Paton, Gilman tendered
thanks in his Preface to Accounting
Concepts of Profits for having read the
entire manuscript and for giving helpful
comments.
Next, the Advisory Board of the Society
is listed, and my minor puzzle develops.
Among those listed is Stephen Gilman,
B.Sc., C.P.A. and Stephen W. Gilman,
LL.D., C.P.A. Who is Stephen W.
Gilman? Does this represent two references
to the same person? Is this just a printer's
error?
Likely a simple explanation exists. If
anyone can provide additional information
to satisfy my curiosity of what may appear
a matter of trivial interest, I would greatly
appreciate your help.
Beijing, the Management Accounting
Association, and the Institute of Certified
Public Accountants of Taiwan.
The seminar included 37 scholars and
practitioners of accounting and auditing
from Taiwan, more than 80 from China,
and 25 reporters. Dr. Stephen Yam of the
SEMINAR ON ACCOUNTING AND
AUDITING
TAIWAN AND CHINA MEET
Reported by
Professor Wen Shuo, Director
Yong-You Institute of Accounting and Auditing Research
20 The Accounting Historians Notebook, Fall, 1991