Accounting Hall of Fame 2000 Induction: Ross M. Skinner
Bibliographic record
Abstract
August 14, 2000 Philadelphia, Pennsylvania Remarks, Citation, and Response ROSS M. SKINNER REMARKS by Robert T. Rutherford, FCA The Canadian Institute of Chartered Accountants It is indeed an immense honour for me to be here today, to have been given opportunity to recognize outstanding contribution of Ross Skinner to accounting world and our community and to be amongst such an august body. Even today, I'm sure Ross does not realize significant impact he has had on accounting profession and business community. His first major accounting book Accounting Principles: A Canadian Viewpoint, published in 1972, was highly influential in shaping accounting frameworks land providing substantial guidance to accountants, lawyers, educators and judges. Many legal cases were resolved on strength of insight found in this publication. The book has been republished over years and just recently latest edition Accounting Standards in Evolution has been published with co-author Dr. Alex Milburn. The book continues to contain important insights into need for accounting, starting with a look back into history right up to present day. All of these things may not have happened, because accounting profession almost lost Ross several times. Once, while riding on a friend's motorcycle, Ross got into a bit of an accident and nearly went over a hill into St. Lawrence River. On another occasion Ross, who was looking for new challenges, was offered a position with Ontario Jockey Club. On other hand, a partnership with Clarkson Gordon (now Ernst & Young) was also offered. So horseracing went on to have Northern Dancer and Clarkson Gordon got Ross. Which seems only fair. After all, why should Ontario Jockey Club gain two bright stars in one decade? So here we are today paying tribute to accounting star, who is accompanied by his wife, partner and best friend, Helen, and other supporters from Canada. It now gives me great pleasure to read citation prepared by Dan Jensen. CITATION prepared by Daniel L. Jensen The Ohio State University read by Robert T. Rutherford The Canadian Institute of Chartered Accountants The scholarly approach of this distinguished Canadian accountant, brought new solutions to problems of both accounting and auditing. Born in 1923 in Saskatoon of parents who immigrated from Scotland, he was son of a Presbyterian minister and a mother who valued education and took a firm hand in securing best schooling for her son. The family moved to Oneonta, New York shortly after his birth but returned to Toronto four years later where he spent remainder of his youth. At University of Toronto Schools, to which he gained entry by highly competitive examination, he was one of top students in his class and also took a keen interest in sports. He developed a life-long involvement in tennis and, despite weighing less than 100 pounds, he played goalie on both Toronto Hockey League and UTS hockey teams. Following graduation from UTS in 1940, he applied for admission to University of Toronto. After seven days of scholarship examinations, he won highest marks in Greek and Latin and a University College scholarship for general proficiency. Knowing that he wanted to pursue a business career, he enrolled in Commerce and Finance Honours Course at University of Toronto. At that time, business curriculum was under Department of Political Economy and fully half of C&F subjects were shared with students in political science and economics. Although he found economics courses very satisfying, he later noted the accounting and auditing courses were trivial and statistics course mechanical rather than insightful. The most practically useful courses to my later career proved to be actuarial science, particularly theory of interest, and commercial law. …
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.004 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.003 | 0.000 |
| Scholarly communication | 0.005 | 0.003 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.004 | 0.003 |
| Insufficient payload (model declined to judge) | 0.519 | 0.326 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".