ABSTRACT
Samuel Paul Garner spent nearly seven decades, as a student, professor, administrator, leader and visionary, enhancing the understanding and development of academic community. This chapter provides a biographical review, followed by which profiles Garner’s view of scholarship and considers his research and institutional contributions. It addresses his international activities and role and his legacy of wisdom. Perhaps the quality which was universally attributed to Paul Garner by all who knew him well was that he was a gentle man, the truest gentleman. Paul Garner published over forty scholarly papers which appeared in a variety of languages from 1940 to 1980. Several of these papers were published in the Accounting Review. Paul Garner will be remembered not only for his scholarship but also because he was instrumental in the development of several important institutions. Paul supported the formation of the academy of accounting historians, which held its formative meeting in Quebec during the 1973 annual meeting of the American Accounting Association.
