ABSTRACT
Sprague was one of the first people to hold the position of Professor of Accounting. It is worth noting that he spoke sixteen languages and was a champion of the cause of Volpük, a proposed international language. Previts (1972) refers to him as the “Patriarch of the Preclassical system of accounting”, who, “more than any other of his ilk…significantly advanced the theoretical framework of early American accountancy”.
