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.
Camfferman, K.
and
Zeff, S.A.
, (1994), “The Contribution of Theodore Limperg, Jr
(1879-1961) to Dutch Accounting and Auditing’, in
Edwards, J.R.
(ed.), (1994).
2.
Carlyle, T.
, (1869),
“On History”
, in his Critical and Miscellaneous Essays,Vol.2,
London: Chapman and Hall
.
3.
Carnegie, G.D.
and
Edwards, J.R.
, (2001),
“The Construction of the Professional Accountant: The Case of the
Incorporated Institute of Accountants, Victoria (1886)”
, Accounting, Organizations and Society, Vol.26,
No.4/5, pp.
301-325
.
4.
Carnegie, G.D.
and
Parker, R.H.
, (1996),
“The Transfer of Accounting Technology to the Southern
Hemisphere: The Case of William Butler Yaldwyn”
, Accounting, Business and Financial History, March,
Vol.6, No.1, pp.
23-49
.
5.
Cowton, C.J.
, (1985),
“The Hero in Accounting History: An Assessment of the Role of Biography”
, Accounting and Business Research, Winter, Vol.16,
No.61, pp.
73-77
.
6.
Dean, G.W.
,
Clarke, F.L.
and
Graves, O.F.
, (1990), Replacement Costs and Accounting Reform in
Post-World War I Germany,
New York: Garland Publishing
.
Edwards, J.R.
, (2001),
“Accounting Regulation and the Professionalization Process: An
Historical Essay Concerning the Significance of P.H. Abbott”
, Critical Perspectives on Accounting, Vol.12,
No.6, pp.
675-696
.
9.
Edwards, J.R.
,
Carnegie, G.D.
and
Cauberg, J.
, (1997), “The Incorporated Institute of
Accountants, Victoria (1885): A Study of Founders’
Backgrounds”, in
Cooke, T.E.
and
Nobes, C.W
, (eds.), The Development of Accounting in an International Context,
London: Routledge
.
10.
Goldberg, L.
, (1977),
“The Search for Scouller: An Interim Report”
, Accounting and Business Research,Summer, Vol.7,
No.27, pp.
221-235
.
11.
Hatfield, H.R.
, (1924),
“An Historical Defense of Bookkeeping”
, Journal of Accountancy,April, Vol.37,
No.4, pp.
241-253
.
12.
Hatfield, H.R.
, (1926),
“The Earliest Use in English of the Term Capital”
, Quarterly Journal of Economics, May, Vol.40, pp.
547-548
.
13.
Hatfield, H.R.
, (1927), Accounting,
New York: D. Appleton and Company
.
14.
Hatfield, H.R.
, (1933),
Review of W.J. Graham and W.G. Katz
, Accounting in Law Practicein Journal of Accountancy,February, pp.
148-149
.
15.
Hatfield, H.R.
, (1934),
“The Early Use of Capital”
, Quarterly Journal of Economics, November, Vol.49, pp.
162-163
.
16.
Hatfield, H.R.
, (1936),
“What They Say About Depreciation”
, Accounting Review, March, Vol.11, No.1, pp.
18-26
.
17.
Hatfield, H.R.
, (1966),
“Some Variations in Accounting Practice in England, France,
Germany and the United States”
, Journal of Accounting Research, Autumn, Vol.4,
No.2, pp.
169-182
.
18.
Homburger, R.
and
Previts, G.J.
, (1977),
“The Relevance of ‘Zwei Pfadfinder’”
, Accounting Historians Journal, Spring, Vol.4,
No.1, pp.
9-13
.
19.
Littleton, A.C.
, (1933), Accounting Evolution to 1900,
New York: American Institute Publishing Co.
20.
Mills, P.A.
, (1994), “Henry Rand Hatfield (1866-1945):
‘Life and Humor in the Dust of Ledgers’”, in
Edwards, J.R
(ed.), (1994).
21.
Mumford, M.J.
, (1980),
“An Historical Defence of Henry Rand Hatfield”
, Abacus, December, Vol.16, No.2, pp.
151-157
.
22.
Parker, R.H.
, (1994),
“Finding English Words to Talk about Accounting Concepts”
, Accounting Auditing & Accountability Journal, No.7,
No.2, pp.
70-85
.
23.
Parker, R.H.
and
Zeff, S.A.
, (1996), Milestones in the British Accounting
Literature,
New York: Garland Publishing
.
24.
Robbins, L.
, (1932), Essay on the Nature and Significance of Economic
Science,
London: Macmillan
.
25.
Simons, H.C.
, (1938), Personal Income Taxation,
Chicago: University of Chicago Press
.
26.
Walker, S.P.
, (1996),
“The Criminal Upperworld and the Emergence of a Disciplinary Code
in the Early Chartered Accountancy Profession”
, Accounting History, NS Vol.1, No.2,
November, pp.
7-36
.
27.
Whittington, G.
and
Zeff, S.A.
, (2001),
“Mathews, Gynther and Chambers: Three Pioneering Australian Theorists”
, Accounting and Business Research, Summer, Vol.31,
No.3, pp.
203-233
.
28.
Zeff, S.A.
, (1974),
“F.R.M. de Paula”
, Accounting Historians Journal, Vol.1,
No.1-4, pp.
31-34
.
29.
Zeff, S.A.
, (1979), “Paton on the Effects of Changing
Prices on Accounting, 1916-55” in
Zeff, S.A.
,
Demski, J.
and
Dopuch, N.
(eds.), Essays in Honor of William A. Paton,
Ann Arbor: University of Michigan
.
30.
Zeff, S.A.
, (1982),
“Truth in Accounting: The Ordeal of Kenneth MacNeal”
, Accounting Review, July, Vol.57, No.3, pp.
528-553
.
31.
Zeff, S.A.
, (1987),
“Leaders of the Accounting Profession: 14 Who Made a Difference”
, Journal of Accountancy, May, Vol.163, No.
5, pp.
46-46, 48-50,
52-54, 56-56,
58-62, 66-68, 70-71
.
32.
Zeff, S.A.
, (1995),
“David Solomons (1912-1995) – An Appreciation”
, Accounting and Business Research, Autumn, Vol.25,
No.100, pp.
315-319
.
33.
Zeff, S.A.
, (2000a), Henry Rand Hatfield. Humanist, Scholar and
Accounting Educator,
Stamford, Connecticut: JAI Press
.
34.
Zeff, S.A.
, (2000b),
“John B. Canning: A View of His Academic Career”
, Abacus, February, Vol.36, No.1, pp.
4-39
.
