Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Working on the Railroad: Public Accounting Talent in the United States—The Case of Haskins & Sells (Now Deloitte)

Authors

Published

ABACUS, 1 ed., vol. 53, January (1st Quarter/Winter) 2017

Abstract

This paper established the links and influence of railroad accounting practice on the career development and qualifications of early partners in the firm of Haskins & Sells (now Deloitte) in the last two decades of the l9th century and first decade of the 20th century. The sourcing of human capital from U.S. railroads to early native public accounting firms in the United States is identified and contributes to improving the understanding of this source of talent.