ABSTRACT
Eric Kohler represented the best in accounting strength, independence, integrity, service and dedication and in its constant search for precision in concept and improvement in practice. Kohler graduated from the University of Michigan in 1914 with an A.B. in Economics and in the following year completed a Master’s degree in Economics at Northwestern. Kohler’s early books dealt with a variety of subjects, including income taxes, auditing and principles. In 1936, as President of the American Accounting Association, he was the guiding force in the development of a statement of accounting principles, the first such pronouncement issued in this country. In public service, Kohler combined his interest in practical application of his ideas with his desire to influence others through the written word. During World War II, Kohler served as executive officer of the Petroleum Administration for War and also was a member of the Office of Emergency Management and the War Production Board.
