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- FASB(Financial Accounting Standards Board) (28)
- Stone, Williard E. (20)
- 黒澤 清(1902-1990) (15)
- 染谷 恭次郎(1923- ) (12)
- Chambers, R. J. (Raymond J.), 1917- (8)
- 日本公認会計士協会東京会 (7)
- Brief, Richard P., 1933- (6)
- 中村 忠(1930- ) (6)
- 井上 達雄(1907- ) (6)
- Dean, G. W. (5)
- Edwards, J. R. (5)
- Imdieke, Leroy F. (5)
- Smith, Ralph Eugene, 1941- (5)
- 上野 清貴(1950- ) (5)
- 嶌村 剛雄(1928- ) (5)
- 新井 清光(1928- ) (5)
- 若杉 明(1929- ) (5)
- Center for International Financial Analysis and Research (4)
- Horngren, Charles T., 1926- (4)
- International Congress of Accountants (5th : 1938 : Berlin, Germany) (4)
- Paton, William Andrew, 1889- (4)
- Weygandt, Jerry J. (4)
- 合崎 堅二(1921- ) (4)
- 山上 達人(1928- ) (4)
- 新井, 益太郎(1921-) (4)
- 武田 隆二(1931- ) (4)
- 矢沢 惇(1920- ) (4)
- 米山 鈞一 (4)
- 角瀬 保雄(1932- ) (4)
- 青柳 文司(1926- ) (4)
- American Institute of Certified Public Accountants. Accounting Principles Board (3)
- Church, A. Hamilton (Alexander Hamilton), 1866- (3)
- Dicksee, Lawrence Robert, 1864-1932 (3)
- Edwards, James Don (3)
- Edwards, John Richard (3)
- Granof, Michael H (3)
- Haried, Andrew A. (3)
- Kieso, Donald E. (3)
- Larson, Kermit D. (3)
- Lee, T. A. (Thomas Alexander) (3)
- Miller, Elwood L. (3)
- Moscove, Stephen A. (3)
- Parker, Robert Henry (3)
- Saliers, Earl Adolphus, 1884- (3)
- Simkin, Mark G. (3)
- Vangermeersch, Richard G. J. (3)
- Williams, Thomas Howard (3)
- 企業経営協会 (3)
- 兼子 春三 (3)
- 吉田 寛(1927- ) (3)
- 宮上 一男(1907- ) (3)
- 弥永 真生(1961- ) (3)
- 斎藤 静樹(1942- ) (3)
- 新井, 清光(1928-) (3)
- 杉岡 仁 (3)
- 村上 仁一郎 (3)
- 秋山 正明(1945- ) (3)
- 菊谷 正人(1948- ) (3)
- 阪本 安一(1907- ) (3)
- 高寺 貞男(1929- ) (3)
- 高松 和男(1927- ) (3)
- Anthony, Robert N. (2)
- Atkinson, Anthony A. (2)
- Bevis, Herman W. (2)
- Bodnar, George H. (2)
- Brown, Richard, b. 1856 (2)
- Burton, John C. (2)
- Cashin, James A. (2)
- Coleman, Almand R. (2)
- Copeland, Ronald M. (2)
- Dascher, Paul E. (2)
- Davidson, Sidney, 1919- (2)
- Delaney, Patrick R. (2)
- Dixon, Robert L. (2)
- Enthoven, Adolf Jan Henri (2)
- Finney, H. A. (2)
- Forbrig, Gotthard (2)
- Goodall, Ronald (2)
- Griffin, Charles H. (2)
- Heitger, Lester E. (2)
- Helmkamp, John G. (2)
- Hendriksen, Eldon S. (2)
- Hepworth, Samuel Richard, 1920- (2)
- Ijiri, Yuji (2)
- Johnson, H. Thomas, 1938- (2)
- Jones, Thomas, Accountant (2)
- Jordan, Louis Hampton, 1922- (2)
- Karrenbrock, Wilbert Eugene, 1899- (2)
- Kay, Robert S. (2)
- Kell, Walter Gerry, 1921- (2)
- Kieso, Donald Ervin, 1936- (2)
- Littleton, A. C. (Ananias Charles), 1886- (2)
- Livingstone, John Leslie (2)
- Luger, Adolf E. (2)
- Mattessich, Richard (2)
- Matulich, Serge (2)
- Mayhew, Ira, 1814-1894 (2)
- Meigs, Walter B. (2)
- Miller, Herbert E. (2)
- Moonitz, Maurice (2)
- no value (2)