Handsome Is as Handsome Does: A Somewhat Whimsical Look at Leadership of the U.S. Accounting Profession over Its First 125 Years

• In Event: Accounting History

Abstract

As part of the commemoration of its first century and a quarter, the American Institute of Certified Public Accountants (AICPA) provided a list of 125 people “who left a mark on the profession.” This attempt follows previous attempts to give credit to those that shaped the U.S. accounting profession. Such an extreme listing of leaders begs for a content analysis into the idea of leadership as applied to this occupational group. Put another way, what did one have to do to get on this list? The results show that the “classic” profile included being male, working for a public accounting firm, having some association with the AICPA and having left something notable in the written form.

Author

• Timothy J. Fogarty, Case Western Reserve University