Professor Sir Alexander Gray (1882–1968) was a Scottish civil servant, economist, academic, translator, writer, and poet.
He was elected a Fellow of the Royal Society of Edinburgh in 1942.
In 1948 he published a study of the life and doctrines of Adam Smith.
In addition to his economic writings, Gray was an active composer and translator of poetry.
Ludwig von Mises: "Monetary calculation and cost accounting constitute the most important intellectual tool of the capitalist entrepreneur, and it was no one less than Goethe who pronounced the system of double-entry bookkeeping one of the finest inventions of the human mind." - Liberalism