It is commonly believed that the first (full-time) professors of
accounting/accountancy in the British Isles were William Baxter at the London School
of Economics and Donald Cousins at the University of Birmingham, both of whom were
appointed in 1947. However, this paper argues that the distinction of being the
first professor of accounting/accountancy belongs to Bernard (Barney) Francis
Shields. He was appointed as Professor of Commerce and Accountancy in 1914 at
University College, Galway, when Ireland was politically part of the United Kingdom.
This paper details the life of the late Professor Bernard Shields.
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