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1991年4月26日,美国会计学家威康·A·佩顿(William.A.Paton)去世,享年102岁。佩顿1889年7月19日出生于美国密执安州,22岁考入密执安大学,28岁获经济学博士学位,他的博士论文就是论述帐户理论。佩顿的一生主要从事会计教育和理论研究工作,执教于密执安大学,32岁便提升为正教授,直至1959年年满70岁时退休。他在会计教育战线上成就辉煌,1944年获AICPA金奖,1950年首批列入会计名人大厅。佩顿是美国大学会计教员协会(美国会计学会的前身)的创始人之
On April 26, 1991, the American accountant William A. Paton passed away at the age of 102. Peyton was born in Michigan, USA on July 19, 1889 and was admitted to the University of Michigan at age 22 and a Ph.D. in economics at age 28. His doctoral dissertation deals with account theory. Payton’s life is mainly engaged in accounting education and theoretical research, coaching at the University of Michigan, 32-year-old was promoted to full professor, until the age of 70 in 1959 retired. He made a brilliant career in accounting education. He won the AICPA Gold Award in 1944 and the first batch of accountants’ hall in 1950. Payton is the founder of the American College of Accounting Teachers Association (the predecessor of the American Accounting Association)