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Edward Preston Moxey, Jr. (Oct. 2, 1881 - April 6, 1943〔''The Certified Public Accountant,'' Vol. 23. (1943), p. 20.〕 ) was an American accountant, and the first Professor of Accounting at the Wharton School of Finance and Commerce at the University of Pennsylvania.〔Matz, Adolph. "(Edward P. Moxey, Jr. )" ''The Accounting Historians Journal'' (1976): 63-68. ((Jstor stable link ))〕 He is known for his early works on cost keeping in factories, which describe the elementary principles of cost accounting.〔〔Academy of Accounting Historians (1979). ''Working Paper Series.'' Vol. 2. p. 101.〕 == Biography == Born in Philadelphia to Edward P. and Mary Ann, Moxey was named after his father. He was banker, broker, businessman and accountant, had founded the Edward P. Moxey accountancy firm, and had published the 1881 book, entitled "Fluctuations of the New York stock market, 1870-1880." Moxey obtained his BS in Economics in 1904, his MA in 1906, and his PhD at the University of Pennsylvania in 1909. Subsequently he obtained his Certified Public Accountants license in 1913 for the state of Pennsylvania. After his graduation Moxey joined the accountancy firm Edward P. Moxey & Co, where he became partner in 1911. After his father's death in 1915, he took over the prestigious accounting firm.〔Steven A. Sass (1982). ''The pragmatic imagination: a history of the Wharton School, 1881-1981.'' p. 168〕 The firm would eventually merge into Coopers & Lybrand in 1962.〔Coopers & Lybrand. ''Journal, Volume 43,'' 1962. p. 69.〕 Moxey had started at the University of Pennsylvania as Assistant Instructor in 1904,〔Cornell March Dowlin. ''The University of Pennsylvania today: its buildings, departments & work.'' University of Pennsylvania press, 1940. p. 53〕 became Instructor in 1907, Assistant Professor in 1910 and Full Professor in 1915.〔American Association of Collegiate Schools of Business (1940) ''Faculty Personnel.'' Vol. 5. p. 220〕 At the Wharton School of Finance and Commerce he was the first to be appointed Professor of Accounting, and the first chairman of its Accounting department.〔Carl Thomas Devine, Harvey S. Hendrickson (1999). ''Carl Thomas Devine: Essays in Accounting Theory : a Capstone.'' p. 278〕 Moxey was co-founder of the National Association of Cost Accountants,〔Michael Chatfield, Richard Vangermeersch (eds.) ''(The History of Accounting (RLE Accounting): An International Encylopedia )'' 2014. p. 334.〕 board member and co-founder of its Philadelphia chapter and its president in 1929-31.〔 Moxey's son, Edward P. Moxey, III, graduated from Wharton in 1930 and followed his father's and grandfather's footsteps and became a third generation CPA. He worked for Philco-Ford Corporation, later Ford Aerospace, and taught at Temple University.〔 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「Edward P. Moxey」の詳細全文を読む スポンサード リンク
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