In Memoriam: Robert W. Koehler, 1936-2007

Robert W. Koehler, associate professor emeritus of accounting at Penn State's Smeal College of Business, joined the Smeal faculty in 1963. For more than 40 years, "Bear," as he was known to friends and students alike, served Penn State and its students as one of Smeal's most beloved professors.

A Penn State alumnus, Koehler received his bachelor's and master's degrees from the University in 1958 and 1960, respectively, and a Ph.D. from Michigan State.

Throughout his long career at Smeal, Koehler received numerous honors and awards for his teaching and other work with students, including Penn State's Lester L. Shonto Award for Excellence in Accounting Education in 1992 and 2002; the 1994 Pennsylvania Institute of CPAs Outstanding Accounting Educator Award; the 1997 Faculty Associates Award for work with students outside of the classroom; the 1999 G. Kenneth Nelson Outstanding Chapter Adviser Award; and Beta Alpha Psi's Outstanding Faculty Adviser Award for 2002.

Also in 2002, Koehler was named Accounting Alumnus of the Year by Smeal's Department of Accounting.

His research garnered significant accolades, as well, including three Certificates of Merit from the Institute of Management Accountants for manuscripts published in Management Accounting.

At Penn State, he served on the University Marshal Corps, University Hearing Board, Study Abroad Program, and as the Smeal College Director for the Schreyer Honors Program.

Even after his retirement from the University in June 2003, Koehler continued teaching select courses at Smeal and working with students as an adviser to the Smeal Accounting Club; business fraternities Beta Gamma Sigma, Beta Alpha Psi, and Delta Sigma Pi; and social fraternity Phi Sigma Kappa. In 1994, he was recognized for 40 years of continuous involvement with Phi Sigma Kappa with the establishment of the Dr. Robert W. Koehler Endowment.

Another endowment, this one at Smeal—The Robert W. Koehler Academic Excellence Endowment in Accounting—was established upon his retirement through gifts from Koehler, his colleagues, and alumni to provide scholarships for accounting students.

At the time of his retirement, he shared his intention to make a substantial contribution to this endowment within his will.

Outside of teaching and mentoring students, Koehler enjoyed traveling and good food and wine. He spent part of each winter for more than three decades on the beaches of Fort Lauderdale, Fla.

News of Koehler's passing on Jan. 3, 2007, has left his colleagues, friends, and current and former students, deeply saddened, but thankful that their paths had crossed.

Memorial contributions may be made to the charity of the donor's choice. Some of Koehler's affiliations follow:

The Robert W. Koehler Academic Excellence in Accounting Scholarship
University Development Office
One Old Main
Penn State University
University Park, PA 16802

On-line at https://secure.ddar.psu.edu/GiveTo/
Follow the prompts and be sure to designate your gift in memory of Dr. Robert Koehler.

St. Paul's United Methodist Church
109 McAllister Street
State College, PA 16801

Memories of Bob 'Bear' Koehler:

"The real beauty of Bear's commitment to young people was that he did all of it with the purist of motivations. He was not interested in 'return on investment' as defined by so many others in this world of ours. He was not interested in neon lights. He did it all out of concern and love for our students, and for Penn State—an institution he loved so very much. ...Bob 'Bear' Koehler was a gem and a giant of a human being. He is irreplaceable as an accounting professor, and as a friend, and we are all going to miss him dearly."
       - Excerpted from "My Dearest Friend: Bob ‘Bear’ Koehler" by Charles Smith, KPMG Professor Emeritus of Accounting, Smeal

"I met Bob last fall at one of my first Smeal events. When he found out that I had recently completed my Ph.D. at Michigan State, he promptly asked me how things were around the campus and area there. He then gave me some suggestions about places I might like around State College. Afterward, he always made it a point to say hello and ask how things were going. It was a very simple thing, but it made me feel welcome here."
       - Kelly Delaney-Klinger, Assistant Professor of Management, Smeal

"Bob was a wonderful person, a great and loyal friend, and a constant source of cheerfulness and good humor. He was a legendary teacher who will be fondly remembered by the legions of students he cared for so much and who loved him dearly. Bob's absence leaves a void in our lives and he will be sorely missed by all of us."
        - Dan Givoly, Ernst & Young Professor of Accounting and Chairman, Department of Accounting, Smeal

"Bob Koehler was a classic; one of those fabled professors remembered fondly by all students and colleagues. His career was dedicated to service to others—a role model for all of us. For Bob, every class, every committee assignment, every task was an opportunity to serve. And he was a friend to us all. His pleasant disposition and sense of humor were recalled by my wife as she remembered a conversation of several years ago at an Accounting Department function. The conversation among some of us was about eBay, which was in its early days, and whether it would succeed. Someone asked, 'Bob, what do you think?' His response shattered all thought about a serious discussion when he said, 'You have to remember that you are talking to someone who still uses a rotary telephone.' I will miss him."
        - J. D. Hammond, Dean Emeritus and William Elliott Professor Emeritus, Smeal

"Bear was a great friend to students, outstanding representative to the University, and one of our personal favorites. Bob was my professor and mentor at Penn State in 1996 when I graduated, and because of his leadership and networking, the transition to life in the Big Four was made easier."
        - Patrick Higgins, Senior Manager, PricewaterhouseCoopers, Germany

"Just a couple months after joining Smeal in 2003, my wife and I met Bob at the college's 50th anniversary celebration. At the time, we were considering a trip to Machu Pichu in Peru, a place Bear had visited several years earlier. And so the story began ... one that was still going strong 10 minutes later. It ended with a well-delivered punch line in Bear’s unmistakable voice; something about the absence of a llama (pronounced "yama" by Bear) from the herd, which he happily suggested was the reason for the dubious quality of the previous night's meal. Be well, Bear. Happy travels."
        - Andrew Krebs, Director of Marketing and Public Relations, Smeal

"In my 34 years of knowing Bob, I never heard him say an unkind thing about anyone. I could always count on a smile from him—a really good guy."
        - Kenneth Lusht, Zimmerman Homes University Endowed Fellow in Business Administration, Smeal

"Bob was as good as they come as a human being and a real role model for loving his students."
        - Phil Shane, former colleague, Associate Professor of Accounting, Leeds School of Business, University of Colorado

"Bob served Penn State for more than 40 years, but his impact on the University, Smeal College, and the generations of students he helped mold will be felt for at least 40 more. His driving passion was to ensure that every one of his students had the best opportunity to succeed in life. He will be greatly missed by all of his colleagues, family, and countless friends."
    - James Thomas, Dean, Smeal

"Bob Koehler was an active faculty supporter of business students dancing in THON. Every year, I would run into him at the THON faculty luncheon or on the dance floor, sometimes very early in the morning, cheering on the students who were struggling to stay on their feet. When I talked to him about this, he felt it was the least he could do to support his students' commitment to fighting cancer in children."
        - Carolyn Todd, Instructor of Marketing, Smeal