Leslie Arthur Schumer: Australian cost accounting crusader and historian

Abstract

The maturity of an academic discipline manifests itself in a variety of ways. One of these, an essentially historical manifestation, is the attention which a discipline pays to its pioneers. This article seeks to continue this maturation process through an examination of the life of Leslie Arthur Schumer, an Australian cost accountant. Schumer's contribution to accounting development was made through his multidimensional approach to accounting and financial management and through his practical work, teaching, writing and involvement with professional associations. In later life Schumer's contribution to accounting and business history was recognised.