利特尔顿(A. C. Littleten)是二十世纪上半叶的一位著名的会计学家,是近代会计史研究的开山鼻祖,《二十世纪以前的会计发展》一书既是他的博士论文,也是其众多著述中之代表作。利特尔顿是美国伊利诺斯大学会计学教授,亦为注册会计师,曾获哲学博士学位。这位举世知名的会计史研究先驱不幸已于1974年辞世。他被学术界誉为现代会计史学理论研究的泰斗。《二十世纪以前的会计发展》(Accounting Evolution To 1900),1933年由美国大学出 AC Littleten, a famous accountant in the first half of the twentieth century, is the originator of modern accounting history research. His book Accounting Development before the Twentieth Century was not only his doctoral dissertation, It is also a masterpiece in many of his writings. Littleton is a professor of accounting at the University of Illinois, also a certified public accountant, and received a Ph.D. The world-renowned pioneer in accounting history unfortunately died in 1974. He was praised by academia as a pioneer in the study of modern accounting history theory. Accounting Evolution To 1900, by the United States University in 1933