Harold Garfinkel

Harold Garfinkel was an American sociologist and ethnomethodologist, who taught at the University of California, Los Angeles. Having developed and established ethnomethodology as a field of inquiry in sociology, he is probably best known for Studies in Ethnomethodology (1967), a collection of articles. Selections from unpublished materials were later published in two volumes: Seeing Sociologically and Ethnomethodology's Program. Moreover, during his time at University of Newark, which became Rutgers University, he enrolled in Theory of Accounts, a course that covered accounting and bookkeeping procedures. Where from this class "even in setting up an accounting sheet, he was theorizing the various categories into which the numbers would be placed" which furthered his understanding of accountability.