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Stephen Gilman (1887–1959): An Accounting Scholar

Stephen A. Zeff

Accounting Historians Journal2026https://doi.org/10.2308/aahj-2025-016article
AJG 2ABDC B
Weight
0.50

Abstract

This memorial article traces the career and examines the major writings of Stephen Gilman, the longtime owner, senior manager, and director of instruction of the correspondence school, International Accountants Society, Inc. As very little is publicly known about Gilman and his career, extensive use was made of archival resources and of multiple library searches. Gilman is known chiefly for his scholarly 1939 treatise, Accounting Concepts of Profit, which will be treated at length, together with his two other major books and four of his articles. JEL Classifications: M41.

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https://doi.org/https://doi.org/10.2308/aahj-2025-016

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@article{stephen2026,
  title        = {{Stephen Gilman (1887–1959): An Accounting Scholar}},
  author       = {Stephen A. Zeff},
  journal      = {Accounting Historians Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.2308/aahj-2025-016},
}

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Stephen Gilman (1887–1959): An Accounting Scholar

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.