David J. Ott/Attiat F. Ott/Jang H. Yoo - M.C. Vaish
H. Soeharsono Sagir - H. Soeharsono Sagir, SE. - H. Soeharsono Sagir,SE dan Sabuno Yusuf - H.Soeharsono Sagir - Irawan/M. Suparmoko - Mudrajad Kuncoro - Prof.Dr. Sumitro Djojohadikusumo - Sadono Sukirno
Jack C. Robertson, PhD/Louwers - Timothy J. Louwers,Robert J. Ramsay, Dll - William F. Messier, JR.
John Page and Paul Hooper - Joseph W. Wilkinson
Prof. H. Johanes - Prof. H. Johannes
J. Fred Weston; Kwang S. Chung and Susan E. Hoag
Richard M. Steers; Porter and Bigley
E. John Larsen DBA, C.P.A - Walter B. Meigs; A.N. Mosich; E. John Larsen
Michael Hammer; James Champy
Dr.Hj. Sutyastie Soemitro, SE., MS.
Dr.H. Usman Hardi, SE., MS. dkk
National Learning Corporation
Setyanto P. Santosa, SE, MA.
Roger A. Kerin and Robert A. Peterson
Ikatan Akuntansi Keuangan
H. Soeharsono Sagir,SE - Sudarsono
Robert E. Fink/Robert B. Feduniak
John Westerman; Pauline Donoghue
Prof.M. Abdul Mannan, M.A., Ph.D.