Eric L. Kohler (1892-1976) Papers

The Eric L. Kohler Papers fill 15 boxes and are arranged in six subseries: correspondence, teaching files, consulting files, professional organization files, speeches, and publications.

At the beginning of the series are nine folders of biographical materials. These include vitae, lists of publications, clippings, checking account records and travel invoices, programs, obituaries, material pertinent to Kohler's selection to the Accounting Hall of Fame, and an informative interview with him conducted in 1972.

The correspondence deals primarily with education and standards for accountants and accounting, and Kohler's many talks, trips, and publications.

The consulting files provide evidence of Kohler's manifold consulting activities. They reflect his work for federal, state, and city governments, businesses, and charitable groups. The files mainly include correspondence, notes, reports, and supporting documents. Three folders include material of special interest: Kohler's daily log at the Petrol Administration for War (March 30 - August 13, 1942); three interviews (1971) conducted by the Memphis State University Oral History Research Office Project on the Tennessee Valley Authority; and material documenting Kohler's work for the State of Illinois regarding auditing procedures, laws, and policies after the dismissal in 1956 of Orville E. Hodge as State Auditor of Public Accounts.

The professional organization files contain correspondence, notes, and records, much of which relates to Kohler's interests in accounting procedures and terminology.

The speech files also include correspondence and notes on and drafts of speeches given before a variety of professional, governmental, and lay groups. If a speech was published all of the related materials will be found with the publications files.

The publications files occupy ten boxes, approximately six of which contain drafts, notes, correspondence, and other materials related to Kohler's Dictionary for Accountants. Most material relates to the first edition, a small amount to the fifth edition, and one folder each to the second and fourth editions. Reprints are filed with supporting documentation if it is present.