Charles T. Horngren (accountant)

Charles T. Horngren was a prominent American accountant and educator, widely regarded as one of the pioneers in the field of management accounting. His work emphasized the importance of cost accounting and financial decision-making in organizations. Horngren authored influential textbooks that became standard references for students and professionals alike, shaping how accounting is taught and practiced. He also contributed to developing concepts like cost behavior and budgeting, helping businesses understand and manage their expenses effectively. His legacy continues to impact accounting education and practice today, underscoring the critical role of accounting in business strategy and operations.