鲁宾商学院，佩斯大学

Founded in 1906 by Homer and Charles Pace, Pace Institute began as a business school for men and women who aspired to a better life. While studying for the Certified Public Accountant (CPA) examination, Homer Pace stated that New York afforded very little and very poor instruction along these lines, and he "discovered that the accounting literature in the United States was practically nil." Homer purchased British accounting publications for $75 and began preparing literature on accounting. Other students began utilizing this material and Homer did some tutoring. After passing the CPA examination, Homer considered "the advisability of opening a school in New York for coaching in accountancy and also for teaching the real, genuine bookkeeping that the accountants consider the best and which cannot be found in the commercial schools." Charles Pace was originally a teacher who studied law at night. Eventually, he became a name partner in the Cambridge, Ohio law firm of Rosemond & Pace. After leaving the firm, Charles moved to New York and became a court reporter before returning to the Midwest to work as the private secretary for Frank Kellogg, later Secretary of State in the Coolidge Administration.