ONE PART OF THE WORLD

Ross L. Watts , Jerold L. Zimmerman , Kuhn , Beaver , Godfrey , Scott , Suseela , Deegan , Belkaoui , Popper.

These are some of the heroes in Financial Accounting Theory.


One part of the world admired their works for accounting field.
One part of the world make their works as references.
One part of the world thinks their work make them feel miserable.