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Richard Mattessich : ウィキペディア英語版
Richard Mattessich
Richard Victor Alvarus Mattessich (born August 9, 1922〔(Richard Mattessich ) CV at sauder.ubc.ca. Accessed 07.02.2015〕) is an Austrian/Canadian business economist, and Emeritus Professor of Accounting at the University of British Columbia, known for introducing the concept of electronic spreadsheets into the field of business accounting in 1961,〔Mattessich, Richard, and Giuseppe Galassi. "History of the Spreadsheet: From Matrix Accounting to Budget Simulation and Computerization." ''Accounting and history: a selection of papers presented at the 8th World Congress of Accounting Historians: Madrid-Spain, 19–21 July 2000.'' Asociación Española de Contabilidad y Administración de Empresas, AECA, 2000.〕〔McHaney, R. (2000), “Spreadsheets” in Encyclopedia of Computers and Computer History, Volume Two, M-Z, in R. Rojas, editor in chief, Chicago: Fitzroy Dearborn Publishers, pp. 728-9.〕〔Power, Daniel J. "A Brief History of Spreadsheets." DSSResources. COM, World Wide Web, http://dssresources. com/history/sshistory. html, version 3 (2004): 08-30.〕〔Jelen, B. (2005), The Spreadsheet at 25—The Invention that Changed the World, Uniontown, OH: Holy Macro and Independent Publishers Group.〕 as well as pioneering analytical and philosophical methods in accounting.〔Ryan, Bob, Robert William Scapens, and Michael Theobald. "Research Method and Methodology in Finance and Accounting." (2002).〕〔Pallot, June. "Elements of a Theoretical Framework for Public Sector Accounting." ''Accounting, Auditing & Accountability Journal'' 5.1 (1992).〕
== Life and work ==
Born in Trieste, Mattessich obtained his degree in Mechanical Engineering in 1940 at the Engineering College, Vienna IV, his MBA in 1944 at the Vienna School of Economics and Business Administration, where in 1945 he also obtained his Dr. rer. pol. in Economics.〔
After his graduation Mattessich in 1945 started as research associate at the Austrian Institute of Economic Research in Vienna. In 1947 he moved to the Rosenberg Institute of St. Gallen, where he was appointed Instructor of Commerce. In 1952 he moved to Canada and was Department Head of Commerce from 1953 to 1959 at the Mount Allison University. From 1959 to 1967 he was Associate Professor of Accounting at the University of California, Berkeley, and from 1967 to 1987 Professor of Accounting at the University of British Columbia, and since 1988 emeritus professor.〔
Mattessich was awarded honorary doctoral degrees from the University of Madrid (Complutense) in 1998, the University of Malaga, Spain in 2006; from the University of Montesquieu in Bordeaux in 2006; and from the University of Graz in Austria in 2007.〔

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