Carman G. Blough, first SEC Chief Accountant and later Director of Research for the American Institute of Certified Public Accountants, was interviewed in 1964 as part of The Distinguished Accountants Lecture Series, Michigan State University. The videotape includes an introduction by Dr. Herbert E. Miller (approx. 10 minutes) and remarks by Mr. Blough (approx. 50 minutes).

Mr. Blough discusses financial reporting, development of accounting principles and disclosure of financial statements. The final 15-20 minutes of his comments focus on the SEC. The inclusion of this videotape in the museum is made possible by the Accounting History Videotape Library, sponsored by the Academy of Accounting Historians, and housed at the University of Mississippi.

View the video. (Please note that this black-and-white videotape has occasional black-outs and static. There is no transcript)

• Part 1
• Part 2
• Part 3
• Part 4
• Part 5