威廉·约瑟夫·瓦特(William Joseph Vatter,1905~1990)是加利福尼亚大学伯克利分校(University of California,Berkeley)的终身教授。他不仅在财务会计理论、管理会计和成本会计领域作出了巨大贡献,还对会计教育工作产生了深远影响。由于其对会计理论发展作出的杰出贡献,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、个人简要生平1905年,瓦特出生于俄亥俄州(Ohio State)的辛辛那提(Cincinnati)。1934年,已经29岁的他以最高的荣誉获得了俄亥俄州的迈阿密大学的学士学位,毕业后受聘在迈阿密大学当了两年的讲师。1936年他取得了俄亥俄州注册会计师资格。1937年,他获得了芝加哥大学工商管理硕士,并被留任于商学院工作。1942~1944年,他一 William Joseph Vatter (1905-1990) is a tenured professor at the University of California, Berkeley. He not only made great contributions in the fields of financial accounting theory, management accounting and cost accounting, but also had a profound impact on accounting education. Due to his outstanding contribution to the development of accounting theory, he was elected to the American Accounting Hall of Fame in 2004 and was one of the three members selected for that year. First, personal life In 1905, Watts was born inCincinnati, Ohio (Cincinnati). In 1934, he was 29 years old and received a bachelor’s degree from the University of Miami in Ohio with the highest honor. After graduating, he was hired as a lecturer at Miami University for two years. In 1936 he became Ohio Certified Public Accountant. In 1937 he received a master’s degree in business administration from the University of Chicago and was retained in business school. 1942 ~ 1944, he one