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.