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Business School Professor Dies at 90

Robert N. Anthony wrote widely-used accounting primer

By Van Le, Contributing Writer

EDITOR'S NOTE

A Dec. 7 obituary of Robert N. Anthony, an emeritus professor at the Business School, contained several statements that were incorrectly attributed to David W. Young, the Boston University emeritus professor who co-wrote “Management Control in Nonprofit Organizations” with Anthony.

Young said that Anthony’s 1965 text “Planning and Control Systems: A Framework for Analysis” was “revolutionary” and perhaps his “greatest contribution.” Young did not use that description for Anthony’s 1964 primer on bookkeeping, “Essentials of Accounting.”

Moreover, the information and quotes in the final paragraph of the article, wrongly attributed to Young, in fact came from McPherson Professor of Business Administration Regina E. Herzlinger. Young never suggested that then-Defense Secretary Robert S. McNamara did not want Anthony to succeed in his effort to develop a new accounting and control system for the military.

The Crimson regrets the errors.

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