S. Paul Garner.




S.Paul Garner

S. Paul Garner , dean of the College of Commerce at the University of Alabama from 1954 to 1971, died October 16, 1996, in Northport, Alabama, at the age of 86. A member of the American Institute of CPAs since 1939, he served as president of the American Accounting Association in 1951 and president of the American Assembly of Collegiate Schools of Business for 1964-65. A pioneering leader of the post-World War II international movement, Garner was founding president of the International Association for Accounting Education and Research in 1984. He wrote many texts and treatises, including A History of Cost Accounting to 1925 , published in 1954 and still cited in contemporary works. Garner also was influential in establishing the Academy of Accounting Historians in 1973.

Dan Guy, AICPA vice-president—professional standards and services, said Garner had had a substantial impact on many CPAs. "A number of us were able to earn our doctorates at the University of Alabama because he obtained financial support for us. He certainly made a big difference in my life, and I will miss him."

—Gary John Previts, professor of accountancy, Weatherhead School of Management, Case Western Reserve University

SPONSORED REPORT

Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.

QUIZ

News quiz: IRS warning on cyberattacks and a change in pension rules

Once again, the IRS sounds the alarm about a threat from cyberthieves. See how much you know about this and other recent news with this short quiz.

CHECKLIST

Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.