Gordon Shillinglaw was born on July 26, 1925 in Albany, New York, and died on March 31, 2012 in Mesa, Arizona. Although he is mostly known to more recent generations of accounting academics and students as the author of an undergraduate managerial accounting textbook (Shillinglaw 1961, et seq.) and as co-author of a work directed to the manager-education market (Gordon and Shillinglaw 1964, et seq.), his initial reputation was based on a cluster of influential publications covering a wide range of topics in the dozen years following the award of his Ph.D. These topics included discounted-cash-flow (DCF) analysis, divisional performance, transfer pricing, the determination of relevant costs, the treatment of leases in financial statements, and interim financial reporting.
Shillinglaw was raised in Albany, New York, the son of a state prison inspector whose wife died a year after giving birth to Gordon.1 He...
