RICHARD V. MATTESSICH is Professor Emeritus of the University of British Columbia, where he held the Arthur Andersen & Co. Chair. Mattessich and his work have been discussed in Twentieth-Century Accounting Thinkers (1994) and similar surveys, and his professional memoirs were published in Japan by Chuo University. His practical experience comprises several years as an engineer and accountant. He is a Ford Foundation Fellow (USA), a distinguished Erskine Fellow (New Zealand), a Killam Senior Fellow (Canada), and a member of two national academies (Italy and Austria), as well as an honorary Life Member of the Academy of Accounting Historians. He has served on the Board of Governors of the School of Chartered Accountancy of the Institute of Chartered Accountants of British Columbia and was on the Board of Directors of the Canadian Certified General Accountants Research Foundation for six years.