Ananias Charles (A. C.) Littleton (December 4, 1886 – January 13, 1974) was an American accounting scholar and professor of accounting at the

University of Illinois The University of Illinois Urbana-Champaign (UIUC, U of I, Illinois, or University of Illinois) is a public university, public land-grant university, land-grant research university in the Champaign–Urbana metropolitan area, Illinois, United ...

. He is known as prominent educator, and for his work on the

history of accounting The history of accounting or accountancy can be traced to ancient civilizations.Keith, Robson. 1992. “Accounting Numbers as ‘inscription’: Action at a Distance and the Development of Accounting.” ''Accounting, Organizations and Society' ...

. Kaplan, Robert S.
The evolution of management accounting
," ''The Accounting Review,'' Vol 14, No 3. July 1986. Vernon K. Zimmerman.
Littleton, A.C. (1886-1974)
" in: ''History of Accounting: An International Encyclopedia.'' Michael Chatfield,

Richard Vangermeersch Richard G.J. Vangermeersch (born 1940) is an American economist, and Emeritus Professor of Accounting at the University of Rhode Island, particularly known for his ''History of Accounting: An International Encyclopedia,'' edited with Michael Chat ...

eds. 1996/2014. p. 389-90. He was a founder of

Beta Alpha Psi Beta Alpha Psi () is an international honor society for accounting, finance and information systems students attending universities accredited by the Association to Advance Collegiate Schools of Business or the European Quality Improvement System ...

honor society.

Biography

Born in

Bloomington, Illinois Bloomington is a city in McLean County, Illinois, United States, and its county seat. The 2020 United States census, 2020 census showed the city had a population of 78,680, making it the List of municipalities in Illinois, 13th-most populous ci ...

to Robert and Mary Sholtey Littleton, Littleton attended Bloomington High School. He took his studies at the

, where he obtained his B.A. in 1912, his M.A. in 1918, and eventually his Ph.D. in 1931. In 1919 he obtained his C.P.A. license for the state of Illinois.Ananias Charles (A. C.) Littleton, The Accounting Hall of Fame
at fisher.osu.edu. Accessed 11.02.2015. After high school, Littleton had started working for the Chicago & Alton Railroad Company as station agent and telegraph operator, before returning to the university. After receiving his B.A. in 1912, he worked as accountant for Deloitte, Plender, Griffiths & Co. from three years, before starting his academic career in 1915 at the University of Illinois. He started as instructor, became assistant professor in 1920, associate professor in 1925, and was professor in 1931. He was one of the honor society. From 1919 to 1921 he served as assistant dean of the College of Commerce and Business Administration, and was assistant director of the Bureau of Economic and Business Research of the College of Commerce from 1921 to 1942. He retired in 1952. Littleton was editor-in-chief of ''The Accounting Review'' from 1944 to 1947. He 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 1955.

Selected publications

* Littleton, Ananias Charles. ''Accounting evolution to 1900.'' Univ of Alabama Pr, 1933. * Littleton, Ananias Charles. ''Structure of accounting theory.'' No. 5. Amer Accounting Assn, 1953. * Littleton, Ananias Charles, and Vernon Kenneth Zimmerman. Accounting theory, continuity and change. Prentice-Hall, 1962. * Paton, William Andrew, and Ananias Charles Littleton. ''An introduction to corporate accounting standards.'' No. 3. American Accounting Association, 1970. Articles, a selection: * Littleton, Ananias Charles. "Value and price in accounting." ''Accounting Review'' (1929): 147–154. * Littleton, Ananias Charles. "Value or cost." ''Accounting Review'' (1935): 269–273.

References

External links

Ananias Charles (A. C.) Littleton
The Accounting Hall of Fame {{DEFAULTSORT:Littleton, Ananias Charles 1886 births 1974 deaths American accountants American business theorists Accounting academics Bloomington High School (Bloomington, Illinois) alumni Gies College of Business alumni University of Illinois faculty People from Bloomington, Illinois College honor society founders