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西德尼·戴维森(SidneY Davidson,1919～2007)是美国会计学界很有影响的会计学家之一。他是1983年被选人美国俄亥俄州立大学(OhioState University)为著名会计学家设立的专门纪念厅——会计名人堂(Accounting Hall of Fame)的唯一一位会计大师。
Sidney Davidson (1919-2007) is one of the most influential accountants in the accounting profession in the United States. He was the only accountant guru in 1983 to be elected to the Accounting Hall of Fame, a prominent memorial hall for Ohio State University.