Longtime Baruch Professor Martin Mellman circa 1976.
Stan Ross Department of Accountancy Professor Martin Mellman died on Oct. 11, 2013, at his home in Boca Raton, Fla. He was 87 years old.
Professor Mellman was a faculty member at Baruch College for over 30 years, nine of which (from 1972 to 1981) he served as chair of the department.
Mellman earned his BBA from City College of New York “Downtown” (today’s Baruch) in 1949 and an MBA and PhD from New York University in 1952 and 1961, respectively. He began his career in public accounting with Leidersdorf and transitioned to teaching, first as an assistant professor of accountancy at NYU while earning his PhD and later, in 1961, returning to his beloved Baruch College. Mellman was dedicated to his students and, after retiring from Baruch in 1994, continued to teach at Hofstra University and at Florida Atlantic University.
Professor Mellman was a consultant for Deloitte-Touche for over 25 years. In addition, he was a consultant to industrial and financial corporations, law firms, and governmental agencies. His writings included such influential books as Accounting Theory—A CPA Review and Discovery Techniques: Obtaining and Analyzing Business Financial Data. Mellman authored and co-authored over 40 articles and publications throughout his career.
During his tenure at Baruch College, he established the Emanuel Saxe Distinguished Lecture Series, which honors the legendary dean by welcoming to the Baruch campus prominent speakers in business fields.
Martin Mellman was a devoted husband to his wife of 55 years, Pauline, who passed away in 2008. He was an involved father and grandfather and derived great pride and joy from his children’s and grandchildren’s accomplishments. He also cherished his extended family at Baruch College, both as a student/alumnus and longtime faculty member. To quote his retirement speech, “[T]here is a common thread that runs through Baruch students then and now, and that is the motivation and drive to learn, to get ahead, and to make it in mainstream America. In that sense, I see myself in the student body of today.”
A Colleague Remembers
“Martin Mellman was a colleague, close friend, and mentor.” —Steven Lilien
We first worked together in designing a methodology for arriving at profitability measures for the cereal segment of cereal companies, which required developing a sub-methodology for carving out dog food, also a major line of business for these companies. Our goal was to train bright Federal Trade Commission attorneys in accounting and financial analysis in a major antitrust case. That endeavor/collaboration eventually resulted in three books to train attorneys and managers in accounting systems.
Martin was also a close friend. Our families socialized and shared many family events. We kept in touch even after his retirement.
Although few know this and will give credit, Martin Mellman—in his collaboration with Professor Michael Schiff—was the true frontrunner in developing what is now called activity-based costing.
Closer to home, Martin transformed the path of Baruch’s accountancy program, launching a major curriculum change that brought the College’s program into the 20th century. The College and generations of accountancy alumni owe him a debt of gratitude.
—Steven Lilien, Irving Weinstein Professor, Stan Ross Department of Accountancy (former department chair)