Accounting Hall of Fame

              Thomas J. Burns
THE OHIO STATE UNIVERSITY
THE ACCOUNTING HALL OF FAME
The Accounting Hall of Fame was established in 1950 at The Ohio State University by the Faculty of Accounting in the College of Ad-ministrative Science and with the approval of the Board of Trustees of the University, for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the beginning of the twentieth century. This year the 35th accountant has been elected to the Hall.
While selection to the Hall of Fame is intended to honor the people so chosen, it is also intended to be a recognition of distinguished service contribution to the progress of accounting in any of its various fields. Evidence of such service includes contributions to accounting research and literature, significant service to profession-al accounting organizations, wide recognition as an authority in some field of accounting, and public service. Obviously, a candidate, if living will have reached a position of eminence from which the nature of his contributions may be judged and his continuing in-fluence may be reasonably forecast.
Annual election to the Accounting Hall of Fame is declared by a Faculty of Accounting Committee upon the canvass of a single ballot of a Board of Nominations. The sole purpose of the canvass is to determine the individual whom the Board of Nominations, by its ballot, has entered into the Hall.
Nominations and the election to the Accounting Hall of Fame by the Board are made annually by mail in two steps. Individual mem-bers of the board are asked to nominate one or two living or de-ceased accountants for possible election to the Hall of Fame. The faculty committee receives these preliminary nominations and pre-pares a ballot containing names alphabetically listed of not more than four candidates who have been nominated most frequently. The single candidate each year who receives the most votes on the ballot is entered into the Hall.
Evidence of election to the Accounting Hall of Fame takes three forms. A certificate signed by the President of The Ohio State Uni-versity and a representative of the Board of Nominations and issued