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马歇尔·史密斯·阿姆斯壮(Marshall SmithArmstrong,1914～2005)是一位杰出的会计学家和会计职业领导人。由于其为美国会计的发展和会计准则的制定做出了杰出的贡献,于1980年被选入美国俄亥俄州立大学(Ohio State University)为著名会计学家设立的专门纪念厅——会计名人堂(AccountingHall of Fame)的唯一一位会计大师。
Marshall Smith Armstrong (1914 ~ 2005) is an outstanding accountant and accounting professional leader. Because of its outstanding contribution to the development of accounting and the development of accounting standards in the United States, in 1980 was elected to the Ohio State University (Ohio State University) for the establishment of a special accountant special memorial hall - Accounting Hall of Fame ( AccountingHall of Fame) the only one accounting guru.