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Born 1913; educated Croydon High School for Boys, the London School of Economics (Honorary Fellow, 1986); Chartered Accountant, 1935; Commander, Royal Navy Volunteer Reserve, 1940-1946; Lecturer in Accounting and Finance, LSE, 1949-55; Reader in Accounting, University of London, 1955-62; Member, UK Advisory Council on Education for Management, 1961-1965; Professor of Accounting, LSE, 1962-1980; Pro-Director, LSE, 1967-70; Member, Academic Planning Board for London Graduate School of Business Studies, and Governor, 1965-71; Chairman, 1965-1971, and Member of Council, 1965-1973, Arts and Social Studies Committee, CNAA; Chairman, Board of Studies in Economics, University of London, 1966-1971; Member of the Senate, University of London, 1975-80; Member of the Council, Institute of Chartered Accountants in England and Wales, 1969-80; Honorary Freeman, 1981, and Honorary Liveryman, 1986, Company of Chartered Accountants in England and Wales; Honorary Professor, University College of Wales, Aberystwyth, 1980-95; Patron, University of Buckingham, 1984-; Bard of the Cornish Gorsedd, 1933; Chartered Accountants Founding Society's Centenary Award, 1987; retired 1980.
Publications: Accounting records and the smaller company (Institute of Chartered Accountants in England and Wales, London, 1992); editor Modern financial management (Penguin, Harmondsworth, 1969); Business Budgets and Accounts (Hutchinson, London, 1959); Introduction to Accounting (Hutchinson, London, 1963); National Income and Social Accounting (Hutchinson's University Library, London, 1954); editor Debits, credits, finance and profits (Sweet and Maxwell, London, 1974); Accounting in England and Scotland: 1543-1800: double entry in exposition and practice (Sweet & Maxwell, London, 1963).