ABSTRACT
Ananias Charles Littleton contributions in the area of accounting education, theory, and practice were continuous from the time he returned to the University of Illinois in 1915 to begin a teaching career until the mid-1960s, well past his retirement in 1952. His views on accounting have influenced two generations of academicians and practitioners alike. Several factors seem to have formed and shaped his thinking, but the particular environment of his early life and his intellectual interests seem to dominate. Littleton’s greatest impact on the thinking of professional accounting bodies came in a period beginning in the late 1930s, the era to which the roots of much contemporary accounting practice may be traced. In contrast to the piecemeal approach being taken by the American Institute, the American Accounting Association (AAA) continued working on the development of an overall framework of theory to support accounting practice.
