It is with regret that we must inform you of the passing of Professor Allan R. Drebin, a distinguished member of our academic family, especially during the early years of Sasin. Professor Drebin’s association with Sasin exemplified the spirit of international cooperation and cultural understanding that defines our institution. Professor Drebin passed away on December 22nd at the age of 88. As a visiting professor at Sasin, Professor Drebin made numerous journeys to Bangkok throughout his career, enriching our academic community with his expertise in accounting and management. His primary appointment was at Northwestern University’s Kellogg School of Management, where he served with distinction from 1969 to 2009, ultimately becoming Professor Emeritus of Accounting Information and Management. Beyond his academic contributions, Professor Drebin played a pivotal role in strengthening Thai-American relations through his remarkable cultural diplomacy. In the early 1990s, while teaching at Sasin, he became instrumental in resolving a sensitive cultural heritage issue involving a historic lintel from a northeastern Thai temple. His thoughtful intervention and proposed solution led to the successful return of this sacred artifact to Thailand, earning him the Royal Declaration of Commander of the Most Noble Order of the Crown of Thailand in 1993 – a testament to his deep respect for Thai culture and heritage. Professor Drebin’s distinguished career included serving as chairman of the Accounting Information & Management Department at Kellogg and receiving the American Accounting Association’s award for Notable Contribution to Literature in Government and Nonprofit Accounting. He was also a passionate supporter of the arts, serving on numerous cultural boards including the Lyric Opera of Chicago and the Civic Orchestra of Chicago. Professor Drebin’s legacy at Sasin extends far beyond his academic contributions. He embodied the values of cross-cultural understanding and mutual respect that we strive to instill in our students. His work in bridging cultures and his dedication to education will continue to inspire future generations of Sasin students and faculty. On behalf of everyone at Sasin, we want to extend our heartfelt condolences to Professor Drebin’s family, friends, and colleagues. His impact on Sasin and on Thai-American relations will be remembered with profound gratitude and respect.