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Elijah Watt Sells
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Elijah Watt Sells : ウィキペディア英語版
Elijah Watt Sells
Elijah Watt Sells (March 1, 1858 - March 19, 1924) was an American accountant, and founding partner in Haskins & Sells, a predecessor to Deloitte & Touche.〔Vangermeersch, Richard. ("Sells, Elijah Watt (1858-1924)." ) In ''History of Accounting: An International Encyclopedia,'' edited by Michael Chatfield and Richard Vangermeersch. New York: Garland Publishing, 1996. Pp. 529-530〕
==Life==
Sells was born on March 1, 1858 in Muscatine, Iowa to Elijah and Isabel Sells. He attended local public schools and briefly attended Baker University. Although he did not receive a degree, Baker University later awarded him an honorary degree.〔(【引用サイトリンク】title=The Accounting Hall of Fame )〕 At age 16, Sells went to work for the Leavenworth, Lawrence & Galveston Railroad and was quickly promoted. After working for several railroads, Sells was appointed to the Dockery Commission with his future business partner, Charles Waldo Haskins.
In 1884, Sells married Mabel Graves. They had two children. In 1895, Sells and Haskins formed Haskins & Sells, which was the first major accounting firm formed by American (rather than British) accountants. Sells became one of the first New York State certified public accountants in 1896 and then the firm's senior partner after Haskin's death in 1903.〔(【引用サイトリンク】title=Elijah Watt Sells )〕 Sells died on March 19, 1924 at the age of 66.

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