Sir Arthur Lowes Dickinson (8 August 1859 – 28 February 1935)[1] was a British chartered accountant in England and the United States of America.
Dickinson was the senior partner in the USA of Price Waterhouse (now PriceWaterhouseCoopers from 1901 to 1913, during which time he established the principles of consolidated accounting, to provide transparency about conglomerate companies.
In 1901 he was posted to New York as the first resident senior partner in the USA of Price Waterhouse, then primarily a British partnership.
One of his first acts was to devise a format for presenting the consolidated accounts of the United States Steel Corporation.
[citation needed] His work on developing consolidated accounting was important at a time (of the "Robber Barons" in the USA) when conglomerates' external and internal transactions were far from transparent.