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Publication Date

Spring 1984

Abstract

The maturing of a profession begins with recognizing the contributions of pioneers who have laid the theoretical foundation on which the profession is based. In recent years, the accounting profession has begun documenting the contributions of accountants who have played a major role in developing generally accepted accounting principles. These writings on the contributions of noted accountants have been helpful in understanding the personal behavior of the individual accountants and the economic forces that influenced their decisions. However, methods used to analyze the individuals being researched have varied greatly and to some extent have not been as complete as might be hoped. Reasons for this wide range of form and style are varied, but to a large degree have resulted from a lack of knowledge regarding the organizing and writing of a biographical analysis. This is to be expected because the study of accounting history is, for the most part, in its initial stages of development. The objectives of this paper are to give guidance on how to select an accountant to analyze and how to organize the research effort.

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