Charles Waldo Haskins (January 11, 1852 – January 9, 1903) was an American accountant, and co-founder of the accounting firm Haskins and Sells, a predecessor to

Deloitte Deloitte Touche Tohmatsu Limited (), commonly referred to as Deloitte, is an international professional services network headquartered in London, England. Deloitte is the largest professional services network by revenue and number of profession ...

Biography

Charles Waldo Haskins was born in

Brooklyn Brooklyn () is a borough of New York City, coextensive with Kings County, in the U.S. state of New York. Kings County is the most populous county in the State of New York, and the second-most densely populated county in the United States, be ...

, New York in 1852, "into a leading American family (including uncle

Ralph Waldo Emerson Ralph Waldo Emerson (May 25, 1803April 27, 1882), who went by his middle name Waldo, was an American essayist, lecturer, philosopher, abolitionist, and poet who led the transcendentalist movement of the mid-19th century. He was seen as a champ ...

)". Haskins was educated at the Brooklyn Polytechnic Institute, now called the

NYU Tandon School of Engineering The New York University Tandon School of Engineering (commonly referred to as Tandon) is the engineering and applied sciences school of New York University. Tandon is the second oldest private engineering and technology school in the United Sta ...

, where he earned a degree in

civil engineering Civil engineering is a professional engineering discipline that deals with the design, construction, and maintenance of the physical and naturally built environment, including public works such as roads, bridges, canals, dams, airports, sewage ...

, and subsequently completed his studies in Paris. His wife, Henrietta Havemeyer, whom he married in 1885, was from a family even wealthier than his own - the Havemeyer family of New York. Her uncle was three times Mayor of New York, and her grandfather controlled the

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"). Descended from John Howland, a signer of the

Mayflower Compact The Mayflower Compact, originally titled Agreement Between the Settlers of New Plymouth, was the first governing document of Plymouth Colony. It was written by the men aboard the ''Mayflower,'' consisting of separatist Puritans, adventurers, an ...

, Haskins was a New York Member of

Sons of Liberty The Sons of Liberty was a loosely organized, clandestine, sometimes violent, political organization active in the Thirteen American Colonies founded to advance the rights of the colonists and to fight taxation by the British government. It pl ...

and other local societies along with the local branch of the (Presidents) Adams family (with whom he was also related).Previts, Flesher and Flesher
"The CPA Profession's First Statesman"
NYSSCPA ''The CPA Journal'' (May 1997). Accessed March 23, 2011. Haskins advocated unified and reliable accounting principles, lecturing widely on history and methods. He was known to describe the public accountant as "the consulting physician of finance and commerce." Haskins stated that the public accountant "understands the anatomy and physiology of business and the rules of health of corporations, partnerships, and individual enterprises. He diagnoses abnormal conditions and suggests approved remedies. His study and interest is the soundness of the world of affairs." Haskins was heavily involved in codifying qualifications and created the legislation and bodies that defined the first Certified Public Accountant qualifications in the nation for New York State, which were later emulated throughout the US. Haskins served as president of the New York State Society of CPAs and the American Society for CPAs. In 1900, Haskins founded the earliest professional school of business, The School of Commerce, Accounts, and Finance of

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, and the first university accounting program in America. Haskins was the first dean of the school, a post he held until his death in 1903.

Death

Haskins died from pneumonia at his home in New York on January 9, 1903. An obituary in a leading New York newspaper alluded to his character, accomplishments and circumstances:

References

Bibliography

*Atlantic Publishing and Engraving Co. "Biographical sketch of Professor Charles Waldo Haskins, C.P.A." '' Contemporary American Biography,'' 1901, Vol. 3 (advance sheets
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*"Charles Waldo Haskins."''Haskins & Sells Bulletin,'' Vol. 03, no. 03 (March 1920), p. 18-1
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* Coffman, Edward N. "Haskins, Charles waldo (1852-1903)." In ''History of Accounting: An International Encyclopedia,'' edited by

Michael Chatfield Michael Chatfield (1930s-2004) was an American economist, accounting historian, and Emeritus Professor of Accounting at the Southern Oregon University, known for his work on the history of accounting and accounting thought, and particularly for hi ...

and

Richard Vangermeersc Richard is a male given name. It originates, via Old French, from Old Frankish and is a compound of the words descending from Proto-Germanic ''*rīk-'' 'ruler, leader, king' and ''*hardu-'' 'strong, brave, hardy', and it therefore means 'stron ...

h. New York: Garland Publishing, 1996. pp. 292–29
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*"Four Early Railroad Accountants." ''H&S Reports,'' Vol. 02, (summer 1965), p. 22-23
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*Jordan, William George, 1864-1928. ''Charles Waldo Haskins, an American pioneer in accountancy.'' Prentice Hall, 192
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*"Mr. Haskins and Mr. Sells as Associates." ''Haskins & Sells Bulletin,'' Vol. 03, no. 03 (March 1920), p. 22-2
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*Queenan, John W. "Haskins & Sells at Seventy-five." ''H&S Reports,'' Vol. 07, (winter 1970), p. 2-
Full-text

External links

*
Biography at OSU's Accounting Hall of Fame
{{DEFAULTSORT:Haskins, Charles Waldo 1852 births 1903 deaths Businesspeople from New York City American accountants Deloitte people Polytechnic Institute of New York University alumni 19th-century American businesspeople