Publication Date
October 2003
Abstract
In America, the 19th century marked the beginning of substantial economic changes (development of the vast railroad system, industrialization, and unsatiated demand for capital), providing an environment conducive to the establishment of a new profession, public accountancy. There were many accounting pioneers in the United States who helped the accounting profession develop during this transitional period. Many of the 19th century American accountants are not as well known as their 20th century counterparts, and only two accountants who worked primarily in the 19th century are currently in the Hall of Fame; Charles E. Sprague and Charles Haskins. Until recently, there was a stipulation that prevented 19th century accountants from entering the Accounting Hall of Fame; that is, a person must have contributed to the accounting field since the beginning of the 20th century.
Recommended Citation
Romeo, George C.
(2003)
"Notable 19th century American accountants that could be considered for the Accounting Hall-of-Fame,"
Accounting Historians Notebook: Vol. 26:
No.
2, Article 3.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol26/iss2/3