Contains the professional files of a renowned accounting professor including correspondence, materials on various accounting topics, photographs (1 folder), articles, writings, miscellany, etc. Miscellany includes unarranged correspondence, articles, writings, notes, etc.

Henry Rand Hatfield (1866-1945) was the first dean of the Chicago business school and the second dean of the Berkeley business school. He was an authority on early bookkeeping history. Drawing on the archives at the Northwestern University among others, this book presents a biographical study of a full-time accounting professor in a US university.

Volumes contain materials relating to Hatfield's career at the University of California, Berkeley, as well as personal family, travel, and theater mementos.

American accounting theory -- British accounting and Marx's theory of capitalism -- Irving Fisher's theory of accounting -- Accounting theory and the profession -- Charles Ezra Sprague -- Henry Rand Hatfield -- William Andrew Paton Jr. -- John Bennet Canning -- The "big mess."

This book provides edited selections of primary source material in the intellectual history of competition policy from Adam Smith to the present day. Chapters include classical theories of competition, the U.S. founding era, classicism and neoclassicism, progressivism, the New Deal, structuralism, the Chicago School, and post-Chicago theories. Although the focus is largely on Anglo-American sources, there is also a chapter on European Ordoliberalism, an influential school of thought in post-War Europe. Each chapter begins with a brief essay by one of the editors pulling together the important themes from the period under consideration.

Creating the 'Big Mess' and its sequel Accounting for Crises use Marx's theory of capitalism to explain why there is no generally accepted theory of financial accounting, and explore the consequences, by studying the history of American accounting theory from c.1900 to 2007. The answer, Creating the 'Big Mess', is first that while late-19th century British accounting principles, founded on the going-concern concept, provided an objective basis for holding management accountable to shareholders for its stewardship of capital, and were accepted by the nascent American profession, they are inchoate. Second, Irving Fisher's economic theory of accounting, based on the assertion that present value is the accountants' measurement ideal, which is subjective, framed early-20th century American accounting theory, which undermined British principles, making them incoherent. In an unregulated, pro-business environment, leading theorists, particularly Henry Rand Hatfield and William A. Paton, Jr., became authorities for management discretion, creating the 'big mess' Hatfield saw in late-1920s American accounting. Accounting for Crises examines the roles of Fisher's theory in promoting the speculation leading to the 1929 Great Crash, aggravating the Great Depression, hindering accounting regulation from the 1930s, producing the Financial Accounting Standard Board's conceptual framework, and facilitating the 2007-2008 Global Financial Crisis.

When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.