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Carman George Blough (November 11, 1895 - March 9, 1981) was an American accountant, Professor of Accounting, and civil servant. He is described as "one of the most influential 'high priests' of the profession in the Twentieth Century."〔Maurice Moonitz. "(Memorial: Carman George Blough 1895-1981 )," ''The Accounting Review,'' Vol. 57, No. 1 (Jan., 1982), pp. 147-160〕 He was inducted into the Accounting Hall of Fame in 1954.〔Thomas J. Burns, and Edward N. Coffman. ''The Accounting Hall of Fame: profiles of thirty-six members.'' College of Administrative Science, Ohio State University, 1976.〕 == Biography == Born in Johnstown, Pennsylvania, to Silas S. and Mary Wertz Blough, Blough obtained his BA in economics in 1917 from Manchester College, and his MA in 1922 from the University of Wisconsin. In the same year he obtained his CPA license for the state of Wisconsin. In the year 1932-33 he did graduate work at Harvard University.〔(Carman George Blough ) in ''The Accounting Hall of Fame.'' Accessed 11.02.2015.〕 After his graduation in 1917 Blough started as lecturer at the Bridgewater College in 1917, spend two years at Fond du Lac, Wisconsin High School as head of the commercial department, and was instructor in accounting at the University of Wisconsin from 1920 to 1922. From 1922 to 1929 he was employed in the state of Wisconsin civil administration. In 1929 he was appointed Professor at the University of North Dakota and Head of its Accounting Department, and in 1933 he moved to the Armour Institute of Technology, where he was Professor and Head of the Social Science Department for another year.〔 In 1934 Blough was among the first to joined the new U.S. Securities and Exchange Commission. He started as staff member, and became its first Chief Accountant of the Commission.〔Julia Grant "(Chief Accountants of the Securities and Exchange Commission )," ," in: ''History of Accounting: An International Encyclopedia.'' Michael Chatfield, Richard Vangermeersch eds. 1996/2014. p. 120-122〕 From 1938 to 1942 back in the industry he joined Arthur Andersen & Co. as partner, but resigned when the US went into World War II in 1942 to serve in several federal functions. In 1944 he became research director at the American Institute of Certified Public Accountants, and became Adjunct Professor of Accounting at Columbia University in 1947 until his retirement in 1961.〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Carman George Blough」の詳細全文を読む スポンサード リンク
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