Alvin R. Jennings (1905-1990) was a rare breed of an accountant. He was trained as a practitioner and rose to become a managing partner at Lybrand, Ross Bros. & Montgomery, but he kept a constant watch on the academic field of accounting research. Jennings served on the influential American Institute of Accountants’ Committee on Auditing Procedure (1946-49) and later as the president of the American Institute of Certified Public Accountants (1957- 58). This paper explores these activities and Jennings’ contribution to the professional, academic, and institution discourse of the accounting discipline.
ASJC Scopus subject areas