David Solomons

David Solomons (October 11, 1912 – February 12, 1995) was a British/American accounting scholar, known from his work on accounting and business management, its concepts, standards, history and politicization.

Biography

Born in London, Solomons obtained his BCom from the London School of Economics in 1932. In 1936 he obtained his Chartered Accountant licence for England and Wales, and became Associate of the Chartered Accountants.

From 1936 to 1939 he was accountant at Lawrence Robson & Co in London, now Robson Rhodes. In the Second World War he served in the British Army, where he was captured in 1942 during the North African Campaign. In internment camps in Italy and Germany he lectured accounting and economics until his release in April 1945.

Solomons was chairman of the Association of University Teachers of Accounting (today British Accounting Association). In the year 1977–78 he was president of the American Accounting Association. Solomons was inducted into the Accounting Hall of Fame in 1992.

David Solomons died at his home in Swarthmore, Pennsylvania on February 12, 1995.

Selected publications Solomons, David. Divisional performance: measurement and control. Homewood, Illinois: Irwin, 1965. Solomons, David. Guidelines for financial reporting standards. Taylor & Francis, 1997.

Articles, a selection Solomons, David. "The historical development of costing". Studies in costing (1952): 1–52. Solomons, David. "Economic and accounting concepts of income". Accounting Review (1961): 374–383. Solomons, David. "Economic and accounting concepts of cost and value". Modern Accounting Theory (1966): 117–140. Solomons, David. "The politicization of accounting". Journal of Accountancy 146.5 (1978): 65–72. Solomons, David. "Accounting and social change: a neutralist view". Accounting, Organizations and Society 16.3 (1991): 287–295. Solomons, David. "Costing Pioneers: Some Links with the Past". The Accounting Historians Journal 21.2 (1994): 136