- Existence: 1905 - 1989
Cecil Merle Gillespie was born in New Castle, Pennsylvania on January 1, 1905. He earned a bachelor of arts degree in business at Pennsylvania State College in 1926 and an M.B.A. in accounting at Northwestern University in 1928. His M.B.A. thesis was entitled “Accounting for Blast Furnace Operations.”
In 1928 Northwestern appointed Gillespie an instructor in accounting. The University promoted him to the rank of assistant professor in 1930, to associate professor in 1933, and to professor in 1938. At the time of his retirement in 1973 Gillespie was professor of accounting and information systems in Northwestern's Graduate School of Management.
A respected author, Gillespie was known especially well for his major textbook, Accounting Systems: Procedures and Methods. Published in three editions (Prentice-Hall, 1951, 1961, and 1971), this book was translated into several languages. Other books include Standard and Direct Costing (Prentice-Hall, 1962), formerly titled Accounting Procedure for Standard Costs (Ronald Press, 1935; Revised, 1952), and Introductory Cost Accounting (Ronald Press, 1932; Revised, 1941).
Gillespie married twice. His first wife, Dorothy Speirs, died in 1967; in 1971 he married Eunice Aherne.
Gillespie died September 29, 1989.
Found in 1 Collection or Record:
Cecil M. Gillespie (1905-1989) Papers
Cecil M. Gillespie was a professor of accounting at Northwestern University's Graduate School of Business. His papers consist primarily of teaching files and materials relating to his publications. There are also small amounts of biographical data, correspondence, and research and consulting material.