Leon Edwards Hay

Dr. Hay was born March 1, 1923, in Taylorville, Ill., and passed away on Monday, June 30, 2008, at his residence in Baton Rouge. He was professor emeritus and the Ralph McQueen Distinguished Professor of Accounting at the University of Arkansas and chairman of the department of accounting at Indiana University. Dr. Hay was author of the best selling textbook on governmental accounting and many other books and scholarly articles. He was past national president of Beta Alpha Psi, Honor Fraternity, and a contributor to the National Governmental Accounting Standards Board. He received his Ph.D. in 1953 from the University of Illinois and was a veteran of the Army Air Corps during World War II. After retirement he moved to Baton Rouge in 1994 to the family home of his wife of nearly 57 years, Bobbye Smith Hay. He is also survived by his three children; Anne Hay Leigh, of Seattle, Edward Hay, of Spokane, Wash., and Amy Hay of Eveleth, Minn.; and three grandchildren, Helen Hay Leigh, Daniel Hay Leigh and Mark Edward Hay. He was preceded in death by his parents, Clair Edwards Hay and Grace Edith Trobaugh Hay, who were of Illinois. A memorial service will be announced at a later date.