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of the US Federation of
Societies of Public Accountants, and in 1904 helped organise the First International Congress of Accountants in Saint Louis, Missouri, where he delivered a paper entitled "Profits of a Corporation" which set out the principles of consolidated accounting. In 1906 he became a naturalised US citizen, but returned to London in 1913, where he remained as a senior partner of Price Waterhouse until 1925.
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In 1901 he was posted to New York as the first resident senior partner in the USA of Price
Waterhouse, then primarily a British partnership. One of his first acts was to devise a format for presenting the consolidated accounts of the United States Steel Corporation. From 1904 to 1906 he was President
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from 1901 to 1913, during which time he established the principles of consolidated accounting, to provide transparency about conglomerate companies. He was also instrumental in the beginnings of international efforts to establish international accounting standards. A professorship at the
Harvard
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His work on developing consolidated accounting was important at a time (of the "Robber Barons" in the USA) when conglomerates' external and internal transactions were far from transparent. So too was his work in helping to establish international accounting standards. But he was critical of the
114:, where he studied mathematics and graduated in 1882. He began a career in accountancy in 1883, and qualified as a chartered accountant in 1888, sharing first place in the Institute of Chartered Accountants' examinations with another candidate.
125:), and was awarded a knighthood for his services in this capacity in 1919. After his retirement from Price Waterhouse he maintained an interest in the coal industry, being a director of several coal companies.
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From 1917 to 1920 he was financial adviser to the Coal
Controller (the coal industry having been placed under centralised control during the
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75:(8 August 1859 – 28 February 1935) was a British chartered accountant in England and the United States of America.
141:(1913) sought to provide a deeper understanding of the nature and scope (but also limitations) of accountancy.
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was a distinguished political scientist and philosopher. He also had five sisters.
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dangers of viewing accountancy as a narrow and technical exercise; and his book
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In 1888 he married Mary
Katherine Jennings. They adopted two daughters.
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Dickinson was the senior partner in the USA of Price
Waterhouse (now
171:"Fisher College of Business | the Accounting Hall of Fame"
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as reader for Smith, Elder, and
Company. His younger brother,
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197:"Oxford DNB article: Dickinson, Sir Arthur Lowes"
159:http://www.oxforddnb.com/view/printable/46880
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157:Oxford Dictionary of National Biography;
250:British expatriates in the United States
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245:People educated at Charterhouse School
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83:Business School is named after him.
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139:Accounting Practice and Procedure
91:Dickinson was the eldest son of
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16:British chartered accountant
101:Goldsworthy Lowes Dickinson
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240:British business theorists
73:Sir Arthur Lowes Dickinson
52:28 February 1935 (aged 75)
25:Sir Arthur Lowes Dickinson
112:King's College, Cambridge
80:PriceWaterhouseCoopers
35:Arthur Lowes Dickinson
207:on 24 December 2013.
93:Lowes Cato Dickinson
235:British accountants
108:Charterhouse School
106:He was educated at
42:Marylebone, London
201:www.oxforddnb.com
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132:Legacy
183:2012
87:Life
49:Died
31:Born
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