Driven by keen intellectual inquisitiveness, purpose, and conviction, Robert Raymond Sterling (1931–2010) dedicated his professional life to developing scholarship in accounting education, practice, and research. He did so with what his Australian intellectual counterpart and kindred spirit, Raymond John Chambers (1997, xvii), described as a “sustained, but temperate, passion.” We are honored to write this intellectual memorial to Sterling. Although from the United Kingdom and Australia, respectively, we had the privilege, benefit, and pleasure of knowing him as a colleague, friend, and mentor for more than 25 years. We present this memorial, however, knowing that no finer intellectual tribute could be paid to Sterling than that written by Chambers in his invited essay, “Sterling as Scholar,” published in an edited anthology of Sterling's published papers (Lee and Wolnizer 1997, vii–xxxi). We warmly commend Chambers' tribute to Sterling to all who wish further insight into this remarkable theoretician's...
