Adolph Matz

Adolph Matz (April 25, 1905 – October 1, 1986) was a German/American organizational theorist, and Professor of Accounting at the Wharton School of the University of Pennsylvania, known for his work on cost accounting.

[1] Matz was born in Karlsruhe[2] or Heidelberg,[3] Germany and started his studies in Weimar Republic.

He started his academic career at the Wharton School of the University of Pennsylvania, and became Professor of Accounting.

[4] Matz is noted for his 1946 prediction, that "completion of the first all-electronic general-purpose computing machine [would open] the future to the development of business machines heretofore undreamed of... and may well also revolutionize methods and systems of dealing with everyday business transactions."

[5] Matz died October 1, 1986, in Blue Bell, Montgomery County, Pennsylvania.