Williard E. Stone
THE UNIVERSITY OF FLORIDA

WHO WAS WHO IN ACCOUNTING IN 1909?

The early 1900s were a Horacio Alger time when self improve-ment, particularly in business knowledge, was a way of life for aspiring people. A large number of business encyclopedias enjoyed a wide distribution. One such compendium, Accountancy and Busi¬ness Management, with the modest subtitle “A General Reference Work on Bookkeeping, Accounting, Auditing, Commercial Law, Busi¬ness Organization, Business Management, Banking, Advertising, Selling, Office and Factory Records, Cost Keeping, Systematizing, etc.,” offered the complete “common body of knowledge” for the young business person in seven small volumes. First published by the American Technical Society in 1909 and copyrighted in Great Britain it enjoyed at least some success for it was revised in 1920.

The twenty-one authors and collaborators included eight accoun¬tants and the imposing list of “eminent authorities’’ consulted in its preparation contained sixty names of whom thirty-eight were ac¬countants. It can be assumed that the forty-six accountants are a good cross-section of the leading accounting authors of the time. The following list with their brief biographical sketch contains many well known to all of us; others may not have come to your attention.

AUTHORS AND COLLABORATORS

Arthur Lowes Dickinson, F.C.A., C.P.A.

Of the firm of Jones, Caesar, Dickinson, Wilmot & Company, Cer¬tified Public Accountants, and Price, Waterhouse & Company, Chartered Accountants.
James Bray Griffith

Formerly Head: Department of Commerce, Accountancy and Busi¬ness Administration, American School of Correspondence.
Charles E. Hathaway Cost Expert. Chief Accountant, Fore River Shipbuilding Company.
William M. Lybrand, C.P.A.

Of the firm of Lybrand, Ross Brothers & Montgomery, Certified Public Accountants.

F. H. Macpherson, C.A., C.P.A. Of the firm of F. H. Macpherson & Company, C.P.A.S.

Robert H. Montgomery

Of the firm of Lybrand, Ross Brothers & Montgomery, C.P.A.S. Editor of the American Edition of Dicksee’s Auditing. Formerly Lecturer on Auditing at the Evening School of Accounts, and Finance, University of Pennsylvania and the School of Com-merce, Accounts and Finance of New York University.

H. W. Quaintance, LL.B., Ph.D.
Head, Accountancy and Business Administration Department, American School of Correspondence.

AUTHORITIES CONSULTED

Horace Lucian Arnold
Specialist in Factory Organization and Accounting.

Author of “The Complete Cost Keeper,” and “Factory Manager and Accountant.” W. R. Bassett
Author of “When the Workman Helps” and “Accounting as an Aid
to Business Profits.” Elmer H. Beach
Specialist in Accounting Methods.
Editor, Beach’s Magazine of Business.
Founder of The Bookkeeper.
Editor of The American Business and Accounting Encyclopedia. Harry C. Bentley, C.P.A.
Fellow of the American Association of Public Accountants.
Author of “The Science of Accounts,’’ and “Corporate Finance
and Accounting.” Frank Broaker, C.P.A.
Ex-New York State Examiner of Certified Public Accountants.
Ex-President, American Association of Public Accountants.
Author of “American Accountants’ Manual.” Stirling H. Bunnell, Ph.D., M.E.
Author of “Cost Keeping for Manufacturing Plants.” Roger N. Carter
Author of “Advanced Accounting.” A. Hamilton Church
Author of “The Proper Distribution of Expense Burden.” Dr. F. A. Cleveland
of the Wharton School of Finance, University of Pennsylvania.
Author of “Funds and Their Uses.”

Lionel C. Cropper
Author of “Bookkeeping and Accounting.” Clarence M. Day
Author of “Accounting Practice.” Lawrence R. Dicksee, F.C.A.
Professor of Accounting at the University of Birmingham.
Author of “Advanced Accounting,” “Auditing,” “Bookkeeping for
Company Secretary.” Paul J. Esquerre
Author of “Applied Theory of Accounts,” and “Problems Involving
the Application of the Theory of Accounts.” Leo Greendlinger, M.C.S.
Instructor in Accountancy in School of Commerce, Accounts, and
Finance, New York University.
Editor of C.P.A. Question Department of The Journal of Accoun-tancy.
Author of “Accounting Problems.’’ Joseph Hardcastle, C.P.A.
Formerly Professor of Principles and Practice of Accounts, School
of Commerce, Accounts, and Finance, New York University.
Author of “Accounts of Executors and Testamentary Trustees.” Charles Waldo Haskins, C.P.A., L.H.M.
Author of “Business Education and Accountancy.” Henry R. Hatfield
Dean of the College of Commerce, University of California.
Author of “Modern Accounting.”

Joseph French Johnson
Dean of the New York University School of Commerce, Accounts, and Finance.

Editor, The Journal of Accountancy.
Author of “Money, Exchange, and Banking.” D. A. Keister
Author of “Corporation Accounting and Auditing.” Roy B. Kester, C.P.A.
Instructor, School of Commerce, Columbia University.
Author of “Accounting Theory and Practice,” and “Elements of
Accounting.” C. E. Knoeppel
Specialist in Cost Analysis and Factory Betterment.
Author of “Systematic Foundry Operation and Foundry Costing,”
“Maximum Production through Organization and Supervision,”
and other papers.

George Lisle
Author of “Accounting in Theory and Practice,” and “Account Keeping in Principle and Practice.”

Editor of “Encyclopedia of Accounting.” George A. McDonald, B.S. in Economics and Irving D. Rossheim, B.S. in Economics, LL.D.
Instructors in Wharton School of Finance and Commerce, Univer¬sity of Pennsylvania.
Authors of “A First Year in Bookkeeping and Accounting.” St. Clair V. McKenzie
Author of “The Modern Balance Sheet.” L. B. Moffatt
Director of Pierce School, Philadelphia.
Author of “Manual of Bookkeeping and Accounting.” Edward P. Moxey, Jr., A.M., Ph.D., C.P.A.
Professor of Accounting, University of Pennsylvania.
Author of “Accounting Systems,” and “Principles of Factory Cost
Keeping.” John F. J. Mulhall, P.A.
Specialist in Corporation Accounts.
Author of “Quasi Public Corporation Accounting and Manage-ment.” Francis W. Pixley
Author of “Auditors, Their Duties and Responsibilities,” and “Ac-countancy.” J. J. Rahill, C.P.A.
Member, California Society of Public Accountants.
Author of “Corporation Accounting and Corporation Law.”

Harry M. Rowe, Ph.D.
Author of “Commercial and Industrial Bookkeeping,” “Business and Office Practice,” “Business Bookkeeping and Practice,’’ and “Bookkeeping and Accounting.”

John W. Schulze Author of “The American Office,” and “Accounts Practice.”
Charles E. Sprague, C.P.A.
President of the Union Dime Savings Bank, New York. Author of “The Accountancy of Investment,” “Extended Bond Ta¬bles,” “Philosophy of Accounts,” and “Problems and Studies in the Accountancy of Investment.”
Herbert G. Stockwell
Author of “Essential Elements of Business Character,’’ and “Net Worth and the Balance Sheet.’’

Frederick Tipson, C.P.A.
Author of “Theory of Accounts.’’ Charles Mck. Van Cleve
Author of “Principles of Double-Entry Bookkeeping.” Frank E. Webner, C.P.A.
Author of “Factory Costs.'” Clinton E. Woods, M.E.
Specialist in Industrial Organization.
Formerly Comptroller, Sears, Roebuck & Co.
Author of “Organizing a Factory,” “Unified Accounting Methods,”
and “Woods’ Reports.”
How many of these names did you recognize?

(Vol. 2, No. 1, p. 4, 1975)