Accountancy professor Paul Bahnson is one of just four professors listed among Accounting Today’s Top 100 Most Influential People. The annual list is a roster of thought-leaders and change-makers in the profession and includes profiles of regulators, firm leaders, consultants, technology vendors and practitioners who are leading the profession. Bahnson and frequent co-author Paul Miller, University of Colorado at Colorado Springs, (also among the top 100) are starting their 12th year writing a monthly column titled “The Spirit of Accounting” for Accounting Today.” Their inclusion in the Top 100 is based, in part, on their commentary on efforts currently underway to adopt international accounting standards in the United States. A number of their recent columns have challenged whether these efforts are in the country’s best interest.