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Sid Gray Sidney John Gray PhD FASSA FCCA CPA MCMI (born 1942) is an English Professor of International Business at the University of Sydney Business School, was President of the International Association for Accounting Education and Research (1992-97),〔(【引用サイトリンク】title=Practices, Profession and Pedagogy in Accounting )〕 a member of the Accounting Standards Committee (ASC) for the UK and Ireland (1984-87) and is recognised ‘as one of the world’s leading scholars in international accounting’.〔(【引用サイトリンク】title=Sid Gray )〕〔(【引用サイトリンク】title=AIB Fellow - Sidney J. Gray )〕〔(【引用サイトリンク】title=Sidney J Gray - Google Scholar Citations )〕 Gray has been a visiting professor in many universities around the world including the University of Amsterdam, Stockholm School of Economics, Kyushu University, University of Hong Kong, Waseda University, National University of Singapore, University of Malaya, University of Hawaii and Kwansei Gakuin University in Japan.〔 == Early life ==
Sidney John Gray was born in 1942〔(【引用サイトリンク】title=University of Glasgow :: Story :: Biography of Sidney Gray )〕 and educated at Bedford Modern School, the University of Sydney (BEc. Hons) and the University of Lancaster (PhD).〔 During his early years, Gray was a keen sportsman, playing water polo for the Otter Swimming Club in London and swimming butterfly for the Hertfordshire and Berkshire combined team in a southern counties tournament in England.〔 He played rugby union at scrum half for a number of clubs including Mosman Rugby Club (first grade) in Australia and Lancaster University (1st XV) in England.〔
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