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Maurice E. Peloubet: a Life of Impact on Accountancy and Society

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Maurice E. Peloubet: a Life of Impact on Accountancy and Society University of Mississippi eGrove Electronic Theses and Dissertations Graduate School 1-1-2020 Maurice E. Peloubet: A Life Of Impact On Accountancy And Society Brandi Holley Follow this and additional works at: https://egrove.olemiss.edu/etd Recommended Citation Holley, Brandi, "Maurice E. Peloubet: A Life Of Impact On Accountancy And Society" (2020). Electronic Theses and Dissertations. 1818. https://egrove.olemiss.edu/etd/1818 This Dissertation is brought to you for free and open access by the Graduate School at eGrove. It has been accepted for inclusion in Electronic Theses and Dissertations by an authorized administrator of eGrove. For more information, please contact [email protected]. MAURICE E. PELOUBET: A LIFE OF IMPACT ON ACCOUNTANCY AND SOCIETY A Dissertation presented in partial fulfillment of requirements for the degree of Doctor of Philosophy in the Patterson School of Accountancy The University of Mississippi by BRANDI L. HOLLEY May 2020 Copyright Brandi L. Holley 2020 ALL RIGHTS RESERVED ABSTRACT Maurice E. Peloubet was one of accountancy’s major players during the profession’s highly evolutionary period in the United States from before World War I to the Vietnam War. Though Peloubet spent his entire career from 1911 to 1964 in public accounting, he also promoted the profession on the academic, governmental, and international fronts. This dissertation explores his contributions to the profession of accountancy and in turn society at large. Particular focus is placed on his role in the evolution of the American Institute of Certified Public Accountants (AICPA), his lobbying efforts before Congress concerning the Last-In, First- Out (LIFO) Inventory method and depreciation reform, his contribution to accounting thought and literature through his writings and speeches, and the development of his accounting firm into a formidable national presence. This dissertation contributes to accounting history literature, as it gives insight into how and why the profession has developed into its present state. And by tracing Peloubet’s role within the dynamic relationship between accountancy and society, insight into this interplay is gained, which can inform and guide future decisions for the profession. ii DEDICATION To my son, Kurban James Holley. iii LIST OF ABBREVIATIONS AND SYMBOLS AAA American Accounting Association AAPA American Association of Public Accountants ABA American Bar Association AIA American Institute of Accountants AIABE American Institute of Accountants, Board of Examiners AICPA American Institute of Certified Public Accountants APB Accounting Principles Board ARB Accounting Research Bulletin ASCPA American Society of Certified Public Accountants BIR Bureau of Internal Revenue CAP Committee on Accounting Procedure CPA Certified Public Accountant EPD Excess Profits Duty FASB Financial Accounting Standards Board FDIC Federal Deposit Insurance Corporation FRB Federal Reserve Board FTC Federal Trade Commission ICWA Institute of Cost and Works Accountants ITC Investment Tax Credit LIFO Last-In, First-Out iv NACA National Association of Cost Accountants NACPA National Association of Certified Public Accountants NYSE New York Stock Exchange NYSSCPA New York State Society of Certified Public Accountants PSA Poetry Society of America RFC Reconstruction Finance Corporation SCPASNJ The Society of Certified Public Accountants of the State of New Jersey SEC Securities Exchange Commission TD Treasury Decision WPB War Production Board WWII World War II v ACKNOWLEDGMENTS I would like to thank my dissertation committee for their wisdom and encouragement throughout this project. Dr. Dale Flesher, committee chairman, has been a generous mentor, lending support at every stage. My committee members, Dr. Tonya Flesher, Dr. J Shaw, and Dr. Royce Kurtz have all freely given their time and insight to make this a better paper, as well as a more enjoyable endeavor. I also appreciate the Patterson School of Accountancy faculty members, including Dean Mark Wilder, who taught my doctoral seminars. Each seminar has contributed to a more analytical mindset, with which I approached this dissertation. I am also grateful to my colleagues in the doctoral program, present and past, for their unwavering support. And finally, I want to acknowledge two professors from my undergraduate days who inspired me to pursue a career in teaching: Dr. J Shaw and Dr. Dave Nichols. This is all your fault. Thank you. vi TABLE OF CONTENTS ABSTRACT .................................................................................................................................... ii DEDICATION ............................................................................................................................... iii LIST OF ABBREVIATIONS AND SYMBOLS ........................................................................... iv ACKNOWLEDGMENTS ............................................................................................................. vi LIST OF TABLES ....................................................................................................................... xiii Chapter I: INTRODUCTION ......................................................................................................1 Need for Historical Accounting Research ............................................................................6 Objectives of the Study ........................................................................................................8 Methodology ........................................................................................................................9 Scope and Limitations ........................................................................................................ 10 Contributions of the Study ................................................................................................. 10 Plan of Presentation............................................................................................................ 11 Chapter II: BIOGRAPHY ..............................................................................................................12 Family and Background ..................................................................................................... 12 Early Career with Price, Waterhouse & Company ............................................................ 15 Years with Pogson, Peloubet & Co .................................................................................... 20 Career with the Firm ..............................................................................................20 Forensic Accounting and Expert Witness ..............................................................21 Governmental Testimonies ........................................................................22 Testimonies in a Court of Law...................................................................23 vii Organizations .........................................................................................................24 Governmental Work...............................................................................................26 Awards ...................................................................................................................28 Review of His Writings ...................................................................................................... 29 Conclusion ......................................................................................................................... 30 Chapter III: CONTEXT OF PELOUBET’S CAREER .................................................................32 Introduction ........................................................................................................................ 32 1910s .................................................................................................................................. 32 Society at a Glance.................................................................................................32 Accounting .............................................................................................................35 Organization of the Profession...................................................................35 Uniform Accounting ..................................................................................36 Taxation .....................................................................................................37 The Rise of the Accountant during World War I .......................................39 1920s .................................................................................................................................. 42 Society at a Glance.................................................................................................42 Accounting .............................................................................................................43 Audit and Advisory Services .....................................................................43 Taxation .....................................................................................................47 1930s .................................................................................................................................. 48 Society at a Glance.................................................................................................48 viii Accounting .............................................................................................................49
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