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-presidentprofessional 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