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Brij Mohan Lall Nigam (15 September 1935 – 3 February 2018), an Indian Accounting academic, was a Professor of Accounting in Delhi School of Economics, The University of Delhi, and an author of more than 2 dozen books, including his widely popular textbook on Cost Accounting (co-authored) from Prentice Hall of India. He is considered as among the few in India with an earned D. Litt. (Doctor of Literature) in Commerce with a specialization in Finance and Accounting. He started writing text books at the age of fifteen. He joined the National Cadet Corps (N.C.C.), an Indian military cadet corps, as a Commissioned Officer and rose to the rank of Second Lieutenant.

He was the Head of the Department of Commerce in the Delhi School of Economics, The University of Delhi (1979-1982) and the Director of Delhi School of Economics in his capacity as the Department Head.

A graduate with distinction from Agra University, he stood First in the State of Utter Pradesh (UP) in Master of Commerce (1955), 3rd in Bachelor of Commerce (1953), 10th in The Bachelor of Laws - LL.B. (1957) and First in High School. Immediately after his Gold Medal performance in M.Com, the Founding Director of the prestigious D.A.V. College in Kanpur, UP personally picked and appointed Brij Nigam as a Lecturer in 1955 when he formally began his teaching career.

He had a brief spell of one-and-a-half year (from December 1959 to June 1961) as a Probationary Officer in the Reserve Bank of India, Bombay. He worked in the Department of Banking Operations and Development where he inspected various Indian and foreign scheduled banks, and administered the provisions of the Banking and Regulation Act and The Reserve Bank of India Act. However, a teacher in him made him return to the academics.

He earned his Ph.D. (1965) from Lucknow University and D.Litt. (1974) from Lucknow University.

Brij Nigam was a Senior Associate Member of the Australian Society of Accounts (AASA). In 1972, he graduated with a Certificate in International Teachers Program (ITP) from the Harvard Business School and was selected for Advanced Studies at the Boston Campus of Harvard University.

His association with Bob Kaplan at Harvard during the ITP program in 1972 and with Raymond John Chambers at The University of Sydney during 1974-1976 influenced and shaped much of his later intellectual work in cost and management accounting.

During his six decades as an accounting academic, Nigam’s professional and academic positions included:
 * Lecturer of Commerce, D. A. V. College, Kanpur, UP: 1955-1959.
 * Probationary Officer in the Reserve Bank of India, Bombay: 1959-1961.
 * Lecturer (Assistant Professor) of Commerce, Panjab University, Chandigarh: 1961-1966.
 * Reader (Associate Professor) of Commerce, Delhi School of Economics, The University of Delhi: 1966-1978.
 * Assistant Professor of Accounting at the University of Sydney, Australia: 1974-1976.
 * Professor of Commerce, Delhi School of Economics, The University of Delhi: 1978-2000.
 * Senior Visiting Fellow in the School of Management, National University of Singapore: 1982-1984.
 * Visiting Professor at Indian Institute of Management, Calicut: March-May 1998.
 * Visiting Professor of Accounting in the School of Business, Rutgers University, New Brunswick: 1993-95.

During March – April 1981, Brij Nigam had a rare distinction of serving as a Resource Person in the Asian & Pacific Development Center’s country program, “Planning, Budgeting, Accounting and Auditing” in Kathmandu, Nepal under the auspices of the United Nations.

He supervised twenty doctoral students and twenty-five M. Phil. students. His scholarly work and those of his students have earned him a place among accounting and finance experts in India and abroad. His seminal article on Bahi-Khata – the Indian bookkeeping system1, 2, 3 in Abacus provides insights into the origin of accounting that dates back to pre-Pacioli era in India.

In the area of accounting and finance, Brij Nigam has authored seven books, and has published over thirty research articles in reputed Indian and international journals. His co-authored book Cost Accounting – Principles and Practice4 is in its 6th edition with several annual re-prints, and widely adopted as a textbook throughout India. Several of his books5, 6 are used as reference resources in various universities, and professional and training programs. His books include: Advanced Cost Accounting (6 Editions); Theory & Techniques of Cost Accounting (7 Editions); Cost Analysis & Control - A Management Approach; Practical Costing (6 Editions); Financial Analysis Techniques for Banking Decisions; and Banking & Economic Growth with Special Reference to India.

His students are spread far-and-wide, and are occupying coveted positions in the academia, profession and the business.

He held memberships in Indian Accounting Association, American Accounting Association and Decisions Sciences Institute.

For his untiring service to the academe, and contribution to education, in 2015, Brij Nigam was awarded the Lifetime Achievement Award by the Department of Commerce in Delhi School of Economics at the University of Delhi. The award was conferred upon Brij Nigam by N. R. Narayana Murthy, co-founder of Infosys at a special convocation.

1.	Nigam, B. M. Lall. "Bahi‐Khata: The Pre‐Pacioli Indian Double‐entry System of Bookkeeping." Abacus 22, no. 2 (1986): 148-161. 2.	Lall Nigam, B. M. “Double-entry system of book-keeping”. Chartered Accountant, New Delhi, XXXVI (2), 1987. 3.	Nobes, Christopher W. "The Pre‐Pacioli Indian Double‐entry System of Bookkeeping: A Comment." Abacus 23, no. 2 (1987): 182-184. 4.	Nigam, B. M. Lall and I. C, Jain. Cost Accounting – Principles and Practice. Prentice Hall of India, New Delhi. 5.	Nigam, B. M. Lall. Banking Law and Practice 6.	Nigam, B. M. Lall. Financial Analysis – Techniques for Banking Decisions.