Hermann Clinton Miller
Role: Founder of the Accounting Hall of Fame, professor at Ohio State University.
Key Contributions:
Established the Accounting Hall of Fame in 1950 to honor 20th-century accounting pioneers;
Advocated for "accounting serving sustainable economic development";
Spearheaded early efforts toward international accounting standard harmonization (1955).
Legacy:
Recognized as the "Father of Global Accounting Professionalization";
His vision directly shaped the formation of the International Federation of Accountants (IFAC).
