JOURNAL ARTICLE

Charles J. Hirsch, Controller, Golden Nugget Casino: Rolling the Dice on Statistical Sampling and Analysis.

  • Published In: Accounting Historians Journal, 2023, v. 50, n. 2. P. 33 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Boylan, Scott J. 3 of 3

Abstract

Charles J. Hirsch was an accountant and controller for the Golden Nugget casino from 1950 to 1970. He contributed to a movement in the 1950s and 1960s to advance the use of statistical sampling and analysis in the accounting profession. This manuscript is based on analysis of Hirsch's professional papers, held at the University of Nevada, Las Vegas, Libraries Special Collections and Archives. Hirsch used statistical sampling and analysis at Golden Nugget when statistical techniques had not yet been widely accepted or implemented by practicing accountants and auditors. Beginning in 1959, Hirsch made numerous conference presentations describing his work. In addition, Hirsch explicitly challenged the accounting profession to follow his lead and integrate statistical sampling and analysis into existing practice. In doing so, he joined an exclusive group of individuals, including Robert Trueblood, who were early advocates for using statistical techniques to improve the practice of accounting and auditing. [ABSTRACT FROM AUTHOR]

Additional Information

  • Source:Accounting Historians Journal. 2023/12, Vol. 50, Issue 2, p33
  • Document Type:Article
  • Subject Area:Geography and Cartography
  • Publication Date:2023
  • ISSN:0148-4184
  • DOI:10.2308/AAHJ-2022-022
  • Accession Number:173965623
  • Copyright Statement:Copyright of Accounting Historians Journal is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

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