<p>This book is a biographical study of the first full-time accounting professor in a US university. Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school, and he was long regarded as the "dean of accounting teachers everywhere". His two textbooks, "Modern Accounting" (1909) and "Accounting" (1927), were among the most respected reference works in the first half century, and they and his articles continue to be cited today. His textbooks and carefully crafted articles were veritable annotations on the accounting literature and drew extensively on accounting and legal authorities in the US and overseas. He exemplified a principled approach to accounting debate and discussion, and he skewered sloppy and imprecise terminology and shoddy thinking. He did not propound any grand theories but was instead an astute critic of the literature, a delectable writer, and, above all, a consummate scholar. Hatfield was an authority on early bookkeeping history, and his essay, "An Historical Defense of Bookkeeping", has long been one of the most celebrated articles in the US literature. Professor Basil Yamey has written a commentary expressly for the book on Hatfield as a historian of accounting and bookkeeping. Stephen Zeff began his research in the 1960s, when he was granted access to Hatfield's extensive files of correspondence, notes and papers, and he proceeded to interview, or correspond with, many of Hatfield's former colleagues and students. The author also drew on the archives at the Northwestern University, the University of Chicago and the University of California, as well as the records of the American Accounting Association, of which Hatfield was a founder and President. The book is rich in references to primary sources. Many of Hatfield's unpublished and previously published papers are reproduced in the book, which also contains a complete list of Hatfield's publications, including his more than 50 penetrating book reviews.</p>

Henry Rand Hatfield: Humanist, Scholar, and Accounting Educator (Studies in the Development of Accounting Thought, 1)

Biographies & Memoirs

Zeff, Stephen A.

Bricker, Robert

Previts, Gary

Professionals & Academics

Emerald Publishing Limited

<p>Is the average accountant being strangled by overregulation? Have traditional accounting and auditing practices been misunderstood and unfairly maligned? Can anything be done to reverse these damaging trends? In the 1984 edition of this book, Eugene H. Flegm gave an emphatic yes to all three questions. However, none of his suggestions were followed and today the condition of the accounting profession (defined as to include those in business as well as public accounting) is in dire straits. The regulators - FASB, SEC and the AICPA - have continued to overwhelm practicing accountants with a continuation of detailed rules making. In this updated version of his book, Mr. Flegm explains the causes of the current crisis, how the accounting profession and the FASB failed to deal with the developing problems 20 years ago, and how there is still some hope that the integrity of the profession can be restored. He reiterates his basic belief that only an historical cost based system can be used to establish the badly needed reliability in financial data which after all is why financial statements are relevant at all. He also brings to question whether or not the AICPA and the public auditing firms have not forfeited their self regulation franchise.</p>

Accounting: How to Meet the Challenges of Relevance and Regulation (Studies in the Development of Accounting Thought, 7)

Politics & Social Sciences

Flegm

Social Sciences

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