Adolph Matz

Adolph Matz (April 25, 1905 – October 1, 1986) was a German/American organizational theorist, and Professor of Accounting at the Wharton School of the University of Pennsylvania, known for his work on cost accounting.[1]

Life and work

Matz was born in Karlsruhe[2] or Heidelberg,[3] Germany and started his studies in Weimar Republic. In the early 1930s he came to the United States, and obtained the American citizenship in 1933. He obtained his BA in 1932 at the Wharton School of the University of Pennsylvania, where he also obtained his MA in 1933 and his PhD in 1937. He started his academic career at the Wharton School of the University of Pennsylvania, and became Professor of Accounting.[4]

Matz is noted for his 1946 prediction, that "completion of the first all-electronic general-purpose computing machine [would open] the future to the development of business machines heretofore undreamed of... and may well also revolutionize methods and systems of dealing with everyday business transactions." These ideas were however dismissed as "too ephemeral," and his article initially rejected.[5]

Matz died October 1, 1986, in Blue Bell, Montgomery County, Pennsylvania.

Selected publications
  • Matz, Adolph, Othel J. Curry, and George W. Frank. Cost Accounting: Management's Operational Tool for Planning, Control, and Analysis. South-Western, 1962.
  • Matz, Adolph, and M. F. Usry. Cost Accounting, Planning and Control South. western Publishing Co (1984).

Articles, a selection:

gollark: Moronically written by complete beeoids.
gollark: It's a really awful law.
gollark: Glucose is not, by itself, food and drink.
gollark: > The law defines as a "psychoactive substance" anything which "by stimulating or depressing the person’s central nervous system ... affects the person’s mental functioning or emotional state". The law bans all such substances but exempts alcohol, tobacco or nicotine-based products, caffeine, food and drink, medicinal products and any drug that is already regulated under the Misuse of Drugs Act 1971.[5]
gollark: Assuming the psychoactive substances act was passed as I remember ir.

References
  1. Pong, Chris, and Falconer Mitchell. "Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–2002." The British Accounting Review 38.2 (2006): 131-148.
  2. Michael-Jörg Oesterle et al. Internationalisierung und Institution Springer-Verlag, 2005. p. 454
  3. Klaus Brockhoff (2012) Betriebswirtschaftslehre in Wissenschaft und Geschichte: Eine Skizze. p. 157
  4. Peter Mantel (2009). Betriebswirtschaftslehre und Nationalsozialismus. p. 773
  5. Dilys Winegrad. "Crackpot notions the story of ENIAC." Penn Printout. March 1996. Vol 12.4.
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