Charles T. Horngren

Charles T. Horngren was a prominent American accountant and educator, widely regarded as a pioneer in the field of managerial accounting. His work emphasized the importance of accounting in business decision-making and introduced key concepts like cost behavior and budgeting. Horngren authored influential textbooks that shaped accounting education and practice, making complex topics accessible for students and professionals alike. Through his contributions, he helped establish accounting as a critical tool for management, enabling organizations to analyze costs and improve financial performance effectively. His legacy continues to influence the study and practice of accounting today.