ABSTRACT: A historian’s riddle asks, “Do great men make history or does history make great men?” Of course, the riddle is a taunt that defies resolution, and so it should seem to be, but for the fact that men such as Eric Kohler make it difficult to believe anything but the premise that “Great men do make history.” Kohler’s influence over the teaching and practice of accounting covered a half-century until his death in February 1976. He was the only person to serve two terms as President of the AAA and was editor 210of the Accounting Review for 12 years. His pioneering efforts in the areas of accounting research, principles development and public sector accounting are near legend. The fifth edition of A Dictionary for Accountants (1975) affords us a legacy for contemporary contemplation just as his personal achievements and integrity provide us all with a model worthy of emulation.