This chapter explores the biographical chronology of Robert R Sterling. He was born on 16 May, at Bugtussle, Oklahoma. He worked in United States military service and United States Navy. Robert finished his MBA degree and PhD (Econ) in University of Florida. He was appointed as an assistant professor of accounting in University of Southern California, and National science foundation, faculty fellow at Yale University. Robert was awarded the American institute of certified public accountants Gold Medal for best research published in English, 1968, for The Going Concern: An Examination. He published "'The Theory of the measurement of enterprise Income" and "'Towards a Science of Accounting". Robert became the President of Fellow Accounting Researchers International Association and Bicentennial Distinguished International Lecturer of Europe. Robert was appointed as windspear distinguished professor, University of Alberta and as Simon Fellow in Financial Accounting Standards Board, FASB.