William A. Paton

For more than 70 years, William Paton contributed his considerable energy and knowledge to the development of accounting thought. He was one of the early accounting educators to express the high purpose of accounting and its importance in the university, and he was among the early theorists in accounting to argue that accounting needed a coherent, theoretical structure that would guide the accountant in preparing financial statements. Yet a full account of his life, career, and ideas has no...