Prof. Trifon Trifonov – Role Model and Outstanding Researcher

This paper aims to acknowledge and pay due respect to one of our leading researchers in the field of accounting thought in Bulgaria, having worked over the last fifty years – the end of the 20th century and the beginning of the 21st century. Emphasis is placed on the main scientific contributions of Prof. Trifonov, particularly his creative efforts – to synthesize theories; to overcome the one-sided justification of research questions; to continuously search for new methodological and philosophical foundations of accounting; to eschew the trivial interpretations; to continuously attempt to raise the bar in accounting to a higher theoretical level. The manuscript also distinguishes Prof. Trifonov as “a role model of scientific dignity” (to borrow from Prof. D.Sc. Mihail Dinev).