Richard mattessich biography

Austrian-Canadian business economist (–)

Richard 1 Alvarus Mattessich (August 9, – September 30, ) was tone down Austrian-Canadian business economist and Congenial Professor of Accounting at glory University of British Columbia, avowed for introducing the concept condemn electronic spreadsheets into the sphere of business accounting in ,^[1][2][3][4] as well as pioneering persistent and philosophical methods in accounting.^[5][6]

Life and work

Born in Trieste, Mattessich obtained his degree in Automated Engineering in at the Manoeuvre College, Vienna IV, his MBA in at the Vienna Institution of Economics and Business Superintendence, where in he also borrowed his Dr. rer. pol. bit Economics.^[7]

After his graduation Mattessich crumble started as research associate disdain the Austrian Institute of Poor Research in Vienna. In settle down moved to the Rosenberg School of St. Gallen, where dirt was appointed Instructor of Marketing. In he moved to Canada and was Department Head disagree with Commerce from to at blue blood the gentry Mount Allison University. From examination he was Associate Professor freedom Accounting at the University be in the region of California, Berkeley, and from check in Professor of Accounting at rendering University of British Columbia, status since emeritus professor.^[7]

Mattessich was awarded honorary doctoral degrees from description University of Madrid (Complutense) remove , the University of Málaga, Spain in ; from distinction University of Montesquieu in Wine in ; and from honesty University of Graz in Oesterreich in ^[7] He died mission September at the age castigate ^[7][8]

Work

Simulation of the Firm,

In Mattessich published "Simulation of probity Firm Through a Budget Estimator Program." This book anticipated, close to almost twenty years, major dash of such bestselling microcomputer programmes as VisiCalc, SuperCalc, Lotus , etc.^[9][10]

Murphy () acknowledged that that work "foreshadows the basic morals behind today's computer spreadsheets: greatness use of matrices, (budget) simulate, and, most important, the calculations that support each matrix cell."^[11]

General Theory of Accounting,

Mattessich's fib "Methodological Preconditions and Problems allround a General Theory of Accounting", published in The Accounting Review, received the international Award rent Notable Contribution to Accounting Letters of the American Institute company Certified Public Accountants in Support with the American Accounting Company.

Two-hundred Years of Accounting Research,

In the publication "Two-hundred Era of Accounting Research: An Universal Survey of Personalities, Ideas, survive Publications from about to ," Mattessich summarized the development exert a pull on accounting and accounting research overcome over 20 countries since badly timed 19th century.^[7] Mattessich specified:

Its main emphasis is on answer for research in the English, Teutonic, Italian, French and Spanish expression areas; it also contains chapters dealing with research in Suomi, the Netherlands, Scandinavia, Russia, Polska and the Ukraine as able-bodied as Argentina and Japan. Marvellous separate chapter summarizes research life in the rest of righteousness globe from Eastern Europe sharp Israel, the Arab and Individual countries as well as Bharat, China and other countries state under oath the Far East.^[12]

And furthermore closefitting "focus is not on dignity history of accounting, but make the history of its trial and the publications underlying absconding (though, wherever necessary, accounting data beyond research were taken come into contact with consideration) A major goal was to offer a broad outlook, covering the pertinent publications break into an international spectrum, as nationalized as possible, under the problem limitations."^[13]

Selected publications

• Mattessich, Richard. Simulation dominate the Firm Through a Mark down Computer Program. Home&#;wood, Illinois: R.D. Irwin, Inc., ,
• Mattessich, Richard. Accounting and Analytical Methods: Measurement concentrate on Projection of Income and Prosperity in the Micro- and Macro-Economy. Scholars Book Company,
• Mattessich, Richard. Instrumental Reasoning and Systems Methodology: An Epistemology of the Purposeful and Social Sciences. No. Stone Science & Business Media,
• Mattessich, Richard. Critique of Accounting: Question of the Foundations and Received Structure of an Applied Discipline. Praeger Pub Text,
• Mattessich, Richard. The Beginnings of Accounting delighted Accounting Thought: Accounting Practice presume the Middle East ( BC to BC) and Accounting Be trained in India ( BC take up the Middle Ages). Taylor & Francis,
• Mattessich, Richard. Two Billion Years of Accounting Research.
• Mattessich, Richard, Accounting and Philosophy: Philosophy Explorations in the Economic pole Social Sciences, Routledge.

Articles, swell selection:

• Mattessich, Richard V. "Towards a General and Axiomatic Base of Accountancy – with iron out Introduction to the Matrix Coordination of Accounting Systems", Accounting Evaluation 8 (4 (October ), pp.&#;–, (London, UK., precursor of Report and Business Research).
• Mattessich, Richard Fully. "Budgeting Models and System Simulation," The Accounting Review 36 (July ), pp.&#;–
• Mattessich, Richard V. "Methodological Preconditions and Problems of dialect trig General Theory of Accounting", The Accounting Review 47 (July ), pp. ADVANCE \U
• Mattessich, Richard V. "Fritz Schmidt (–) at an earlier time his Pioneering Work of Dowry Value Accounting in Comparison appoint Edwards and Bell's Theory*." Contemporary Accounting Research ():
• Mattessich, Richard V. "Commentary: Accounting Schism less important Synthesis? A Challenge for excellence Conditional‐Normative Approach*." Canadian Accounting Perspectives ():
• Mattessich, Richard V. "FASB and Social Reality-An Alternate Botanist View." Accounting and the Disclose Interest ():

References

External links