ABSTRACT

The best-known names of British accounting during the early decades of the twentieth century were those of such nineteenth-century accountants as Arthur L. Dickinson [1859-1935], Laurence R. Dicksee [1864-1932] and Frederic R.M. de Paula [1882-1954]. They are well known for their work in the area of financial accounting and auditing. Other Britons, like Alexander H. Church [1866-1936] and J.M. Fells, acquired their reputation in cost accounting. In America, the most prominent figures of the time were (apart from Dickinson and Church, both of whom established themselves in the USA during this time – though Dickinson ultimately retired in the UK) such scholars as Charles E. Sprague [1842-1912], William M. Cole [1866-1960], Henry R. Hatfield [1866-1945], J. Sterret [1870-1934], Robert Montgomery [1872-1953], George O. May [1875-1961], Harry C. Bentley [1877-1967] and John R. Wildman [1878-1938].