Henry Rand Hatfield (1866-1945): the triumphs and travails of an academic accounting pioneer

Abstract

Henry Rand Hatfield, the subject of an excellent recent biography by Steven Zeff, was one of the pioneers of US academic accounting. Remembered today mainly for his magnificent prose and his forthright and witty defence of accounting as an academic discipline, Hatfield deserves also to be remembered as an internationalist, as the author of one of the first papers on comparative international accounting, and as a contributor to the accounting history literature. He was less successful as an accounting theorist and standard-setter. Academic accountants today can still benefit from his writings on the temporal and global scope of accounting.

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