AS the Philippines celebrated National Heroes Day last Monday to honor Filipino heroes and their contribution to the struggle for the nation's freedom, this holiday made me wonder who the heroes of the accounting profession are. I sated my curiosity by scouring the web for some of the most prominent accountants in history that most accountants may deem as heroes of their profession.

The world knows of Luca Pacioli, the father of accounting, who was the first person to publish detailed material on the double-entry system of accounting — a system still used today; Josiah Wedgwood, considered the first cost accountant, found the first accurate system for tracking bottom-line expenses and earnings; the famous financier and banker JPMorgan, who began his early career as an accountant on Wall Street; and Frank Willson, the accountant embroiled in the case that led to the infamous gangster Al Capone's conviction in Chicago.

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