Electronic Theses and Dissertations

Date of Award

1-1-2020

Document Type

Dissertation

Degree Name

Ph.D. in Accountancy

First Advisor

Dale L Flesher

Second Advisor

J R Shaw

Third Advisor

Royce Kurtz

School

University of Mississippi

Relational Format

dissertation/thesis

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.

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