{"title":"Rear Admiral N. Loyall McLaren: The Highest-Ranking CPA in the U.S. Navy","authors":"Mark E. Jobe, Dale L. Flesher","doi":"10.2308/aahj-2020-026","DOIUrl":null,"url":null,"abstract":"ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins & Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.","PeriodicalId":43735,"journal":{"name":"Accounting Historians Journal","volume":"27 1","pages":"0"},"PeriodicalIF":1.2000,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting Historians Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/aahj-2020-026","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
ABSTRACT From the onset of World War II, America needed men of integrity, ability, and proven leadership to facilitate the wartime economy—the nation turned to CPAs for help. In 1941, the president of the American Institute of Accountants, N. Loyall McLaren, stepped away from his accounting firm and from his Institute presidency to serve in the U.S. Navy where he handled a variety of accounting-related duties. McLaren was a pioneer California CPA, serving as a partner in the largest firm in the Golden State, and had served as president of the California Society of CPAs. He later was a powerful business leader in the San Francisco area; his firm eventually merged with Haskins & Sells. This is the story of Commander (later Rear Admiral; also Army Brigadier General) McLaren and his service to the nation and the profession during World War II and thereafter.
从第二次世界大战开始,美国就需要正直、有能力、有领导力的人来促进战时经济——于是美国向注册会计师寻求帮助。1941年,美国会计师协会(American Institute of Accountants)主席N. Loyall McLaren离开了他的会计师事务所和协会主席职位,在美国海军服役,处理各种与会计相关的职责。麦克拉伦是加州注册会计师的先驱,在金州最大的公司担任合伙人,并曾担任加州注册会计师协会主席。后来,他成为旧金山地区一位有影响力的商界领袖;他的公司最终与哈斯金斯公司合并;销售。这是指挥官(后来的海军少将;也是陆军准将)麦克拉伦以及他在二战期间和之后为国家和职业所做的贡献。
期刊介绍:
Accounting Historians Journal is an international journal that addresses the development of accounting thought and practice. AHJ embraces all subject matter related to accounting history, including but not limited to research that provides historical perspective on contemporary issues.