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杰拉尔德·艾伯特·费尔萨姆(Gerald Albert Feltham,1938~)是加拿大英属哥仑比亚大学(the University of British Columbia)会计学院的教授,他致力于会计学前沿理论的研究近四十年对会计理论的发展作出了杰出的贡献。费尔萨姆于2004年入选美国会计名人堂,也是当年入选的三位成员之一。一、个人生平简介1938年,费尔萨姆生于加拿大萨斯喀彻温(Saskatchewan)的穆斯乔(Moose Jaw)。1955年,16岁的费尔萨姆进入萨斯喀彻温大学的商业与特许会计师专业学习。这个专业提供了在会计师事务所的实习工作并与学
Gerald Albert Feltham (1938 ~) is a professor at the College of Accounting at the University of British Columbia in Canada and is dedicated to the forefront of accounting theory Nearly forty years of research have made outstanding contributions to the development of accounting theory. Feltham was admitted to the American Accounting Hall of Fame in 2004 and was one of the three members selected for the year. First, personal biography In 1938, Felsam was born in Saskatchewan, Canada’s Moose Jaw (Moose Jaw). In 1955, Feltham, 16, entered the University of Saskatchewan as a Business and Chartered Accountant specializing in learning. This major offers internship work in accounting firms and studies with