ABSTRACT

David Solomons had a major impact on policy deliberations, and often on policy itself, in standard-setting, financial reporting and in educational preparation for the profession, on both sides of the Atlantic. At the same time, he made many admirable and important contributions to the research and professional literature, and he headed associations of accounting academics in two countries. He had the remarkable ability to translate complex notions into simple, understandable terms, accessible to a wide audience. In 1955, he was appointed the first professor of accounting at the University of Bristol, and in 1958 he served as chairman of the Association of University Teachers of Accounting (AUTA). Solomons’ 1956 and 1961 articles signalled the end of a long era of unquestioned reliance on the system of articles for the education and training of English chartered accountants. In the early 1970s, Solomons added standard-setting to his previous interests in accounting history, cost accounting, financial accounting theory and accounting education.