The death of Prof Desmond (Des) Hally on September 11th brings to an end a defining period in the development of accounting education in Ireland. He leaves behind a discipline which is now firmly established in third-level institutions and it is difficult to envisage an accounting department which has not been influenced by his labours over a period of 36 years.
His career abounds with firsts. He entered UCD in 1955 with an entrance scholarship from Blackrock College. In his B. Comm. studies he obtained first place and first-class honours in each of his three years. His training as a chartered accountant with Craig Gardiner culminated in an award of first place in the final professional examination in 1961. During the period 19581964, apart from his professional accounting career, he also embarked on part-time lecturing in a professional accounting programme based in UCD.
The turning point of his career was in 1965, when he became the first full-time lecturer in accountancy in Irish universities and began the task of strengthening the range and depth of accounting courses. In 1971 he was awarded a Ph.D. by the National University of Ireland for his thesis on the cost of capital for Irish companies.
One of the major events in the development of Irish business education in the 1960s was the creation of the first MBA in Europe at UCD. This initiative by Prof M.J. McCormac was to have a profound impact in the development of a corps of outstanding Irish managers. One of the key elements in the programme was the contribution by Des Hally. It was in this MBA environment that he made his most powerful contribution as teacher - charismatic, incisive, challenging and demanding.
In 1971, at the age of 34, Des Hally became the first full-time professor of accountancy at UCD and immediately began the task of building up the discipline and creating a cadre of full-time staff. Courses were expanded in both undergraduate and postgraduate programmes. Two notable landmarks were the creation of a Master of Business Studies (MBS) degree, which offered as one of its variations an academically oriented accounting programme. More important was the creation of the postgraduate Diploma in Professional Accounting and subsequently the Master of Accounting. This award effectively transformed accounting education by transferring to the classroom much of what had been previously taught in the workplace. The curriculum also required practitioner expertise which was imported from the marketplace, so that the programme had both an academic and practical dimension. Overall, the approach is one which has been replicated to various degrees in other institutions.
His involvement in accounting education also had an international dimension. In 1975, he presented a report on the development of accounting education to the government of Zambia and in 1977/78 he served as external examiner to the University of Nigeria. He was also involved in executive education with Management Centre Europe, based in Brussels.
All this activity was, of course, in addition to his involvement with the Institute of Chartered Accountants in Ireland, where he was a member of the education and training committee. He also collaborated with Prof Jim Bates of Queen's University Belfast in the publication of a volume, The Financing of Small Business.
Des Hally was also involved with many external institutions - Blackrock College past pupils' union, where he served as president, the Irish Wheelchair Association and Elm Park Golf Club, where his putting stance did not feature in any textbook. He and his wife May were also active supporters of the R & R musical society.
In the spring of 1997 he was told that he had cancer. Having survived major surgery, he returned to his academic duties with renewed vigour, until illness finally drove him from the classroom in March of this year.
The common denominator of his career was the clarity and urgency of the message to students: a challenge to engage with their subject now - "to seize the day". One may safely conclude that the students, for their part, will never refer to their accounting lecturer as Professor Whatshisname.
Des is survived by his wife May, daughters Lisa, Gillian and Sheena, and his brother Brendan, C.S.Sp., all of whom treasure many happy memories of a very special husband, father and brother. May he rest in peace.
P.B.C.