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Accounting Hall of Fame

The History of Accounting

March 2015

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Image (left): Accountant's Office [between 1910 and 1920]
National Photo Company Collection
Repository: Library of Congress Prints and Photographs Division

Another way to look at the history of accounting is to look at what thinkers in the field have written. The titles below are from early inductees predominantly from the 1950's and early 1960's. Not all books from all winners have been included though additions to this list may be made in the future. There are also books by the inductees below listed elsewhere in the guide where it was appropriate.

A list of winners from 1950 to 1992 can be seen in The History of Accounting : An International Encyclopedia; the Fisher College of Business at The Ohio State University has a fuller list External Link that includes modern inductees.

Burns, Thomas Junior. The Accounting Hall of Fame: Profiles of Thirty-Six Members. Columbus: College of Administrative Science, Ohio State University, 1976
LC Call Number: HF5604 .B87
LC Catalog Record: 77150716

An account of the first 36 members appointed to the Accounting Hall of Fame. It contains their biographies and contributions to the field. In the Preface it describes some of the qualifications that led to the selection of each accountant: for example, “A CPA who has been a partner in a public accounting firm. He has been active in the American Institute of Certified Public Accountants, serving as its president or the president of a state society of CPAs. He is a member of Beta Alpha Psi, the national accounting professional and scholastic organization for accounting students, and he has received the AICPAs highest honor, its Gold Medal. He has authored both accounting articles and books.” (iii) It then gives a quick account of some of the major contributions of the members and puts them into categories. Finally, it shows all of the 36 members in alphabetical order and gives a detailed description of their accomplishments, including their hobbies and a small part of their personal lives. With each description there is also a drawing of the face of the member along with a quote by the person.

George Oliver May

May, George Oliver. Business Income and Price Levels, an Accounting Study. [n.p.] 1949.
LC Call Number: HF5681.I48 M38
LC Catalog Record: 50013769

Authored by May, this work, which discusses business income and price levels from an accounting point of view, is one of several produced by the Study Group on Business Income to which May contributed research.

May, George Oliver. Financial Accounting, a Distillation of Experience. New York the Macmillan Company, 1943
LC Call Number: HF5635 .M44
LC Catalog Record: 43022873

This book touches on the subject of what is financial accounting and all of the subjects that fall under it such as depreciation and cost. It also contains a historical part on the “development of business and corporate accounts.”

May, George Oliver. Improvement In Financial Accounts; lectures on the A. Lowes Dickinson Foundation, Graduate school of Business Administration, Harvard University, April 12-14, 1937; New York.
LC Call Number: HF5629 .M38
LC Catalog Record: 37018115

This book contains the original publication of May's lectures at Harvard University in 1937 on the topic of Improvement in financial accounts.

May, George Oliver. Twenty-Five Years of Accounting Responsibility, 1911-1936; edited by Bishop Carleton Hunt. New York, Price, Waterhouse & Co., 1936
LC Call Number: HF5625 .M37
LC Catalog Record: 36010199

This book contains essays and discussions and is edited by Bishop Carleton Hunt, honoring Mr. May for his 40 years of service to Price, Waterhouse & Co. where he was a senior partner for 25 years.

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Arthur Lowes Dickinson

Dickinson Lectures. Cambridge, Mass., Harvard University Press, 1943.
Call Number: HF5635 .M45
LC Catalog Record: a43002600

This book contains reprinted lectures given in the Harvard Graduate School of Business Administration through the Arthur Lowes Dickinson Fund. George Oliver May was an appointed lecturer in 1936-37 and gave three lectures regarding the improvement of financial accounts. He divided it into Historical, The Problem of Uniformity, and Practical Lines of Improvement. Sir Laurence Halsey, 1937-38, gave lectures on The Position of the Public Accountant in Relation to Business and Government in Great Britain. He divided his talks into The Origin of The Profession and Its Function in Relation to Limited Liability Companies, and The Function of Public Accountants in Relation to Public Institutions, Private individuals, and Government Departments. Finally, William A. Paton (Accounting Hall of Fame Inductee) 1939-40, gave lectures on Recent and Prospective Developments in Accounting Theory. He divides his lectures into Preliminary Considerations, The Focus of Accounting, Measurement of Performance, The Period of Reckoning, and Costs and Values.

Dickinson, Arthur Lowes. Accounting Practice and Procedure. New York, The Ronald Press Company.
LC Call Number: HF5625 .D5 1914
LC Catalog Record: 14001499
Call Number: HF5625 .D5 1918
LC Catalog Record: 19000061

A text-book like explanation of the subject of accounting, starting with bookkeeping and finishing with the duties and responsibility of the public accountant. The reproduction contains a small biography of Dickinson.

Dickinson, Arthur Lowes. The Profits of a Corporation. New York, London [etc., c1904
LC Call Number: HF5686.C6 D5
LC Catalog Record: 06014222

This book is a description of what profit means in a company, in terms of assets, dividends, stockholders, etc.

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Robert Hiester Montgomery

Montgomery, Robert Hiester. Auditing Theory and Practice. Chicago, American Technical Society.
LC Call Number: HF5667 .M7 1915
LC Catalog Record: 15022091

This is an important title on auditing and its functions. It touches on all subjects used in auditing as well as accounting. The first edition was published in 1915 with additional editions printed in 1921, 1929, 1934,External Link 1940, 1949, 1957, 1975, (the title published in 1976 was a reprint of an earlier edition) 1984, 1985, 1987, 1990, and 1998. A variety of individuals have served as editors of later editions.

Montgomery, Robert Hiester. Auditing Principles. Assisted by Walter A. Staub. New York, the Ronald Press Company, 1923.
LC Call Number: HF5667 .M715 1923
LC Catalog Record: 23012877

This textbook covers auditing principles, auditing problems, and related auditing topics.

Montgomery, Robert Hiester. Federal Income Tax Handbook. New York, the Ronald Press Company.
LC Call Number: HJ4652 .M68
LC Catalog Record: 36003931
Holdings: 1935-37

This handbook offers insights into tax laws, procedures, and other relevant news of the year. Montgomery provides his opinion on revisions in the income tax law in any given year.

Montgomery, Robert Hiester. Federal Tax Handbook, New York, the Ronald Press Company, 1932.
LC Call Number: HJ3252 .M6 1932
LC Catalog Record: 32034136

This title is related to the title Federal Income Tax Handbook, but brings a much broader perspective focusing on all taxes rather than just the income tax. Additional editions were printed in 1933/34, 1934/5, and 1940/41. Montgomery also wrote related titles including: Excess Profits Tax Procedure,External Link Montgomery's Federal Taxes: Excess Profits Tax, Federal Taxes, Federal Taxes: Corporations and Partnerships, and Federal Taxes on Estates, Trusts, and Gifts (c1943-c1952).

Montgomery, Robert Hiester. Income Tax Procedure. New York: Ronald Press,
LC Call Number: KF6369 .M59.
LC Catalog Record: 24000524
Holdings: 1917-1929
Full text available from Hathi Trust Digital Library External Link

Editions for 1922-1925 include federal capital stock tax, federal estate tax and supplement to excess profits tax procedure, 1921. Edition for 1926, v. 2 with title: Excess profits, estate, gift, capital stock tax procedure, also published separately. Edition for 1929 supplemented by the author's Federal Tax Practice, 1929. The author's Excess Profits, Estate, Gift, Capital Stock Tax Procedure for 1920-1921 and 1926 is published separately. The 1926 edition is lettered vol. II and supplements the author's Income Tax Procedure which is lettered vol. I.

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William Andrew Paton

Paton, William Andrew. Advanced Accounting. New York, the Macmillan Company, 1941.
LC Call Number: HF5635 .P313
LC Catalog Record: 41010174

This book was intended for college and university students, as well as professionals to help with the study of advanced accounting.

Paton, William Andrew. Asset Accounting. Assisted by William A. Paton, Jr. New York, Macmillan [1952]
LC Call Number: HF5635 .P3135
LC Catalog Record: 52010626

This book contains everything one needs to know about assets in accounting, how to handle them and how to report them.

Paton, William Andrew. Corporation Accounts and Statements. with the assistance of William A. Paton, Jr. New York, Macmillan, 1955.
LC Call Number: HF5686.C7 P28
LC Catalog Record: 55003836

This is an advanced textbook dealing with corporation reports to accompany Essentials of Accounting and Asset Accounting. It is also intended to serve the need of advanced courses in schools.

Paton, William Andrew. Essentials of Accounting. New York, the Macmillan Company, 1938.
LC Call Number: HF5635 .P314
LC Catalog Record: 38019961

This is essentially a textbook on accounting, defining accounting and its terms. Additional editions were printed in 1949, 1958, and 1966.

Paton, William Andrew. Corporate Profits as Shown by Audit Reports. New York, National Bureau of Economic Research, 1935.
LC Call Number: HG4028.P7 P3
LC Catalog Record: 35014213

A compilation of reports that show all types of earnings percentages of small and big companies in the said years.

Paton, William Andrew. An Introduction to Corporate Accounting Standards, by W. A. Paton [and] A. C. Littleton. [Chicago] American Accounting Association, 1940.
LC Call Number: HF5686.C7 P3
LC Catalog Record: 40008263

Presents the standards and framework accountants use to analyze corporations and write up reports.

Paton, William Andrew. Recent and Prospective Developments in Accounting Theory. Boston, Harvard University, Graduate School of Business Administration, Bureau of Business Research, 1940.
LC Call Number: HF5625 .P426
LC Catalog Record: 40033470

On cover: "The lectures delivered [under the Arthur Lowes Dickinson fund] ... at the Harvard Graduate School of Business Administration in the spring of 1940 are reproduced herewith."

Paton, William Andrew. Principles of Accounting. Ann Arbor [The Ann Arbor press].
LC Call Number: HF5625 .P4 1916
LC Catalog Record: 16021574
LC Call Number: HF5625 .P4 1918
LC Catalog Record: 18020857

This textbook covers the principles of accounting and includes exercises and problems for practicing. Additional, more modern editions printed in 1976 and 1978.

Paton, William Andrew. Accountants' Handbook, 2nd ed. New York, the Ronald Press Company.
LC Call Number: HF5621 .A22 1932
LC Catalog Record: 32002645

This is a helpful encyclopedia for accountants to answer any questions they might face in their daily professional life. Patton issued additional editions in 1934, 1937, 1938, and 1943. Later editions continued using alternate editors including D. R. Carmichael.

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Henry Rand Hatfield

Hatfield, Henry Rand. Accounting, Its Principles And Problems. New York, London, D. Appleton and Company, 1927.
Microfilm 57908 HF (LJ 139)
LC Catalog Record: 27007080

There is a reprint of this title in 1971. The title includes bibliographies and index.

Hatfield, Henry Rand. Accounting, Principles and Practices. Boston, New York [etc.] Ginn and Company, c1940.
Call Number: HF5635 .H3662
LC Catalog Record: 40031542

Hatfield, Henry Rand. Modern Accounting, Its Principles and Some of Its Problems. New York, D. Appleton and Company.
LC Call Number: HF5625 .H3 1976, reprint of the 1916 Ed.
LC Catalog Record: 75018472

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Elijah Watt Sells

Sells, Elijah Watt. Corporate Management Compared with Government Control. New York, The Accountancy publishing company [1908
LC Call Number: HD2795 .S44 1908
LC Catalog Record: 46040054

Sells, Elijah Watt. The Natural Business Year, and Thirteen Other Themes. Chicago & New York, A. W. Shaw Company; 1924.
LC Call Number: HF5616.U5 S4
LC Catalog Record: 24013943
Reprint in 1976

Arthur Edward Andersen

Andersen, Arthur Edward. Behind the Figures; Addresses and Articles, 1913-1941. [Chicago, A. Andersen, 1970]
LC Call Number: HF5629 .A56
LC Catalog Record: 75140832

Franklin Kirkbride

Kirkbride, Franklin Butler. The Modern Trust Company, Its Functions and Organization. New York, The Macmillan company; London, Macmillan & co., ltd., 1905 (Joint Author with Sterrett)
LC Call Number: HG4309 .K6 1905
LC Catalog Record: 06000033

Other editions were also printed in 1906, 1909,External Link 1913, 1920,External Link and 1925.

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Thomas Henry Sanders

Sanders, Thomas Henry. Cost Accounting for Control. 2d ed., completely rev. New York London, McGraw-Hill book company, inc., 1934.
LC Call Number: HF5686.C8 S25 1934
LC Catalog Record: 34015253

Sanders, Thomas Henry. Effects of Taxation; on Executives. Boston, Division of Research, Graduate School of Business Administration, Harvard University, 1951
LC Call Number: HJ4653.E85 S3
LC Catalog Record: 51011540

Sanders, Thomas Henry. Industrial Accounting; Control of Industry Through Costs. 1st ed. New York, McGraw-Hill, 1929
LC Call Number: HF5686.C8 S25
LC Catalog Record: 29018043

Sanders, Thomas Henry. Problems in Industrial Accounting. Chicago, A. W. Shaw Co., 1923
LC Call Number: HF5686.C8 S3
LC Catalog Record: 23012769
LC Call Number: HF5686.C8 S3 1930
LC Catalog Record: 30004252

Hiram Scovill

Scovill, Hiram Thompson. Elementary Accounting . Boston, New York [etc.] D. C. Heath and company [c1924-
LC Call Number: HF5635 .S428
LC Catalog Record: 24019561

Scovill, Hiram Thompson. Farm Accounting. New York, London, D. Appleton and company, 1918
LC Call Number: S567 .S45
LC Catalog Record: 18005509
Full text available online from Hathi Trust Digital Library External Link

Scovill, Hiram Thompson. Fundamentals of Accounting. Boston, D. C. Heath and company [c1940]
LC Call Number: HF5635 .S4283
LC Catalog Record: 40033812

Moyer, Cecil Adolph and Hiram Scovill. Fundamental Principles of Accounting. New York, Wiley [1954 (joint authors)
LC Call Number: HF5635 .M89
LC Catalog Record: 54006679

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Percival Brundage

Brundage, Percival Flack. Percival Flack Brundage papers, 1918-1979.
LC Catalog Record: mm82059493
Request in Manuscript Reading Room (Madison LM 101). Material stored offsite - advance notice of one to two business days required for retrieval.
Finding Aid

Summary: Family and general correspondence, speeches, writings, subject files, financial records, legal records, clippings, printed matter, and other papers relating to Brundage's service as director of the U.S. Bureau of the Budget and to his activities with the Atlantic Council of the United States; Federal Union; Price, Waterhouse & Company; and Project Hope. Subjects include the federal budget; economic policy; etc.. Includes drafts of his book, The Bureau of the Budget (1970).

Brundage, Percival Flack. The Bureau of the Budget. Foreword by Robert P. Mayo. New York, Praeger Publishers [1970
LC Call Number: HJ2052 .B75
LC Catalog Record: 72083330

Ananias Charles Littleton

Littleton, A. C. An Introduction to Elementary Accounting. [Champaign, Ill., Flannigan Pearson co.] c1919
LC Call Number: HF5625 .L85
LC Catalog Record: 19016056

Moonitz, Maurice, ed. Significant Accounting Essays. Edited by Maurice Moonitz [and] A. C. Littleton. Englewood Cliffs, N.J., Prentice-Hall [1965
LC Call Number: HF5629 .M6
LC Catalog Record: 65016940

Littleton, A. C. Accounting Theory. Englewood Cliffs, N.J., Prentice-Hall, 1962
LC Call Number: HF5625 .L83
LC Catalog Record: 62020089

Littleton, A. C. Essays on Accountancy. University of Illinois Press, 1961.
LC Call Number: HF5635 .L73
LC Catalog Record: 60008341

Littleton, A. C. Structure of Accounting Theory.[Urbana, Ill.] American Accounting Association, 1953.
LC Call Number: HF5635 .L75
LC Catalog Record: 53035974

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Roy Kester

Kester, Roy Bernard. Problems and Practice Data for Elements of Accounting. New York [University printing office, Columbia university] 1916
LC Call Number: HF5625 .K4, Microfilm 59847 HF, (LJ139)
LC Catalog Record: 16016047
Full text available online from Hathi Trust Digital Library External Link

Kester, Roy Bernard. Accounting Theory and Practice. New York, The Ronald press company, 1917-21
LC Call Number: HF5625 .K35 1917
LC Catalog Record: 17019185
Full text available online from Hathi Trust Digital Library External Link

There are other editions published in 1922, 1930, 1933, and 1934. The 1916 and 1917 editions are also available inmicrofiche.

Kester, Roy Bernard. Principles of Accounting. 4th ed. New York, The Ronald Press Company [c1939
LC Call Number: HF5625 .K3524 1939
LC Catalog Record: 39022868 or 49036148

First published in 1917 as vol. I of the author's Accounting Theory and Practice.

Kester, Roy Bernard. Advanced Accounting. 4th ed. New York, The Ronald press company [1946]
LC Call Number: HF5625 .K3523
LC Catalog Record: 47000030

Kester, Roy Bernard. Practice Data and Problems for Principles of Accounting. New York, 1916
LC Call Number: HF5661 .K4
LC Catalog Record: 16025261

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Harry Anson Finney

Finney, H. A. Accounting Principles and Pookkeeping Methods. New York, H. Holt and company [c1924
LC Call Number: HF5635 .F535
LC Catalog Record: 24009343

Finney, H. A. Consolidated Statements for Holding Company and Dubsidiaries. New-York, Prentice-Hall, inc., 1922
LC Call Number: HF5686.C7 F5, Microfilm 64591 HF, (LJ139)
LC Catalog Record: 22018000
Full text available online from Hathi Trust Digital Library External Link

Finney, H. A. Corporation and Manufacturing Accounting. New York, Prentice-Hall, inc., 1942
LC Call Number: HF5686.C7 F52
LC Catalog Record: 42016585
Full text available online from Hathi Trust Digital Library External Link

Finney, H. A. Introduction to Actuarial Science. New York, American institute of accountants [c1920
LC Call Number: HG8782 .F5
LC Catalog Record: 20018050
Full text available online from Hathi Trust Digital Library

Reprinted in part from the Journal of Accountancy for November and December, 1919.

Finney, H. A. Introduction to Principles of Accounting. New York, Prentice-Hall, inc., 1932
LC Call Number: HF5635 .F537
LC Catalog Record: 32021576

Other editions are available for 1936, 1938, 1940, 1941, 1948, 1953 (this edition was the first to be done jointly with Herbert E. Miller), 1957, 1958 (related names Herbert E. Miller and C. Lin Mitchell), 1963, 1965 (related names Herbert E. Miller and Charles Mitchell), 1970 (related names Glenn L. Johnson and James A. Gentry, Jr.), 1972, and 1980.

Finney, H. A. Principles of Accounting. New York, Prentice-Hall, inc., 1923.
LC Call Number: HF5635 .F538 1923
LC Catalog Record: https://lccn.loc.gov/24021887
Full text available online from Hathi Trust Digital Library External Link

Other editions were also published in 1931, 1934, 1935, 1942, 1946,External Link 1951,External Link 1958, 1959, 1965, 1966, and 1974. In the 1951 edition Herbert Miller was added as an author. By the 1974 it was known as Finney and Miller's Principles of Accounting, by Glenn L. Johnson and James A. Gentry.

Finney, H. A. Introductory Accounting. New York, [s.n.], [c1947
LC Call Number: HF5635 .F5376
LC Catalog Record: 47006404

Finney, H. A. and Richard S. Oldberg. Lawyer's Guide to Accounting. Englewood Cliffs, N.J., Prentice-Hall, 1955
LC Call Number: HF5635 .F5378
LC Catalog Record: https://lccn.loc.gov/55010590

Finney, H. A. Modern Business Arithmetic, Complete Course. New York, H. Holt and company [c1916
LC Call Number: Microfilm 64235 HF, (LJ139)
LC Catalog Record: 16023945

There is also a Modern Business Arithmetic, brief course, published in 1916. A revised edition was also issued in 1922.

Finney, H. A. and Herbert E. Miller. Principles of Financial Accounting; a Conceptual Approach. Englewood Cliffs, N.J., Prentice-Hall [1968
LC Call Number: HF5635 .F5388
LC Catalog Record: 68012045

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Eric Louis Kohler

Kohler, Eric Louis. Accounting for Business Executives. Chicago & New York, A. W. Shaw company; London, A. W. Shaw and company, limited, 1927
LC Call Number: HF5351 .M24 vol. IX
LC Catalog Record: 27002839

Kohler, Eric Louis. Accounting for Management. Englewood Cliffs, N.J., Prentice-Hall [1965
LC Call Number: HF5635 .K778
LC Catalog Record: 65013571

Kohler, Eric Louis and Howard W. Wright. Accounting in the Federal. Englewood Cliffs, N.J., Prentice-Hall, [1956
LC Call Number: HJ9801 .K6
LC Catalog Record: 56013223

Kohler, Eric Louis. Auditing: An Introduction to the Work of the Public Accountant. New York, Prentice-Hall, 1947
LC Call Number: HF5667 .K54
LC Catalog Record: 47002641
2nd edition printed in 1954.

Kohler, Eric Louis. Eric Louis Kohler, a Collection of His Writings, 1919-1975 / edited by William W. Cooper, Yuji Ijiri, Gary John Previts. Atlanta, Ga. : Academy of Accounting Historians, 1980
LC Call Number: HF5629 .K63 1980
LC Catalog Record: 80065289

Kohler, Eric Louis and Paul W. Pettengill. Illustrative Audit. Chicago, New York, A.W. Shaw company; [etc., etc.] 1924
LC Call Number: HF5667 .K55
LC Catalog Record: 25002916
Full text available online fromHathi Trust Digital Library External Link

Kohler, Eric Louis. Principles of Accounting. Chicago, New York, A.W. Shaw company; London, A.W. Shaw and company, limited, 1926
LC Call Number: HF5635 .K78
LC Catalog Record: 26016346
Another edition printed in 1931.

Kohler, Eric Louis. Principles of Auditing. Chicago & New York, A. W. Shaw company; [etc., etc.] 1924
LC Call Number: HF5667 .K57
LC Catalog Record: 24023509
Other editions published in 1927 and 1932.

Last updated: 03/11/2015

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