Charles Thomas Horngren (October 28, 1926 – October 23, 2011) was an American accounting scholar and professor of accounting at Stanford University, known for his work in "pioneering modern-day management accounting."Cathy Castillo.
Charles T. Horngren, Management Accounting Pioneer: 1926–2011
," at ''gsb.stanford.edu.'' October 27, 2011. Accessed 2015-02-16.

Biography

Born in

Milwaukee Milwaukee ( ), officially the City of Milwaukee, is both the most populous and most densely populated city in the U.S. state of Wisconsin and the county seat of Milwaukee County. With a population of 577,222 at the 2020 census, Milwaukee is ...

, Horngren joined the U.S. Army after high school graduation in 1946. Back in Milwaukee, he obtained his BA in accounting at the

Marquette University Marquette University () is a private Jesuit research university in Milwaukee, Wisconsin. Established by the Society of Jesus as Marquette College on August 28, 1881, it was founded by John Martin Henni, the first Bishop of the diocese of Milwa ...

in 1949. In 1952 he obtained his MBA from

Harvard Business School Harvard Business School (HBS) is the graduate business school of Harvard University, a private research university in Boston, Massachusetts. It is consistently ranked among the top business schools in the world and offers a large full-time MBA p ...

, and in 1955 his PhD from

University of Chicago The University of Chicago (UChicago, Chicago, U of C, or UChi) is a private research university in Chicago, Illinois. Its main campus is located in Chicago's Hyde Park neighborhood. The University of Chicago is consistently ranked among the be ...

. After his Marquette University graduation, Horngren had started his career as accountant, and started lecturing accounting at a business college. In 1952 he joined the University of Chicago faculty as lecturer. After his doctorate graduation he taught at

and at

University of Wisconsin–Milwaukee The University of Wisconsin–Milwaukee (UW–Milwaukee, UWM, or Milwaukee) is a public urban research university in Milwaukee, Wisconsin. It is the largest university in the Milwaukee metropolitan area and a member of the University of Wiscon ...

, and returned to the

as Professor of Accounting. In 1966 he moved to the

Stanford Graduate School of Business The Stanford Graduate School of Business (also known as Stanford GSB) is the graduate business school of Stanford University, a private research university in Stanford, California. For several years it has been the most selective business sc ...

, where he spent the rest of his academic career. Inspired by the work of William J. Vatter, Horngren published the influential textbook ''Cost Accounting: A Managerial Emphasis,'' in 1962. This was the first of a number of books on financial and cost accounting Horngren co-authored, which shaped the theory of modern-day management accounting. Horngren was inducted into the

Accounting Hall of Fame The Accounting Hall of Fame is an award "recognizing accountants who are making or have made a significant contribution to the advancement of accounting" since the beginning of the 20th century. Inductees are from both accounting academia and pract ...

in 1990.Charles Thomas Horngren
, The Accounting Hall of Fame. Accessed 2015-02-16.

Selected publications

* Horngren, C. T., Sundem, G. L., Peyvandi, A. A., Robertson, W. D., & Fisher, A. (1990). ''Introduction to management accounting.'' Englewood Cliffs, NJ: Prentice-Hall. * Horngren, Charles T., Gary L. Sundem, and William O. Stratton. ''Introduction to management accounting.'' (1996). * Horngren, Charles T., Alnoor Bhimani, Srikant M. Datar, and George Foster. ''Management and cost accounting.'' Harlow: Financial Times/Prentice Hall, 2002/2008. * Horngren, C. T., Harrison, W. T., Bamber, L. S., Willis, B., & Jones, B. (2005). ''Accounting.'' Pearson Education. * Harrison, Walter T., and Charles T. Horngren. ''Financial accounting.'' Pearson Education, 2008. Articles, a selection: * Horngren, Charles T. "Marketing of accounting standards." ''Journal of Accountancy'' 136.4 (1973): 61-66. * Kaplan, Robert S., Shank, J. K., Horngren, C. T., Boer, G., Ferrara, W. L., & Robinson, M. A. (1990). "Contribution margin analysis: no longer relevant/strategic cost management: the new paradigm." ''Journal of management accounting research,'' 2(1), 1-32.

References

External links

Charles T. Horngren, Management Accounting Pioneer: 1926–2011

Charles Thomas Horngren
The Accounting Hall of Fame.
Charles T. Horngren: An Oral History
" Stanford Historical Society Oral History Program, 2003. {{DEFAULTSORT:Horngren, Charles Thomas 1926 births 2011 deaths American accountants American business theorists Accounting academics Marquette University alumni Harvard Business School alumni University of Chicago alumni Marquette University faculty University of Wisconsin–Milwaukee faculty University of Chicago faculty Stanford University faculty Writers from Milwaukee