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阿纳尼亚斯·查尔斯·利特尔顿(Ananias Charles Littleton,1886-1970)既是美国著名的会计学家,也是世界上最杰出的当代会计学家之一。利特尔顿一生著述甚丰,其思想对现代会计思想的发展、会计历史研究的深化、会计实务的完善、现代会计准则理论的创新,以及对会计理论结构体系的创建方面均作出了重要贡献。由于他对会计理论和会计教育发展所作出的巨大贡献,
Ananias Charles Littleton (1886-1970) is both a famous American accountant and one of the most prominent contemporary accountants in the world. Littleton made a vivid account of his life, and his thinking made important contributions to the development of modern accounting thinking, the deepening of accounting history research, the improvement of accounting practice, the innovation of modern accounting standards theory, and the creation of accounting theory and structure system . Due to his great contribution to the development of accounting theory and accounting education,