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

Where to find January’s flipbook issue

Starting this month, all Association magazines — the Journal of Accountancy, The Tax Adviser, and FM magazine (coming in February) — are completely digital. Read more about the change and get tips on how to access the new flipbook digital issues.

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Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.