G.D. Roy (Late) was the Vice-Principal of Rishi Bankim Chandra College, Naihati, West Bengal, which was one of the largest affiliated Colleges under the University of Calcutta. In 1972, he joined the Department of Commerce, University of Calcutta. In 1982, he became Professor of Accountancy. After becoming Professor, he had many academic activities in different Universities as also in the University Grants Commission. His demand for a research professor for conducting seminars rose to the highest level.
His first publication, A Survey of Accounting Ideas, in 1963, gave him name and fame internationally as mentioned earlier. His second publication, Studies in Accounting Theory (1975), jointly with Prof K. Mukerji, Head of the Department of Commerce, helped introduction of Accounting Theory in the Undergraduate and Graduate studies in Calcutta and many other Universities in the Country. His second research publication was, Anatomy of Depreciation (1977), published by The World Press Pvt. Ltd. During this time Professor Roy concentrated on publication of research-oriented articles in The Chartered Accountant, Indian Journal of Accounting and Indian Accounting Review. For two years, he was also Editor of the Indian Accounting Review.
Professor Roy's love for research was beyond comprehension. During that time he started persuading Ph.D. Scholars in Commerce to research in accounting for upliftment of the discipline. Even some candidates from Dhaka, Rajshai and Punjab Universities did Ph.D. under his supervision. He supervised 14 Ph.D. scholars successfully when Commerce and Accounting teachers did not imagine doing Ph.D. in Commerce.
The Eminent Teacher, Professor G.D. Roy, received many accolades viz.
• Became President of the Indian Accounting Association (1974–75).
• Was Awarded “Eminent Teacher in Accounting” by the Senate of the University of Calcutta in 1995.
• The Indian Accounting Association Research Foundation awarded him posthumously in 2024 Hall of Fame in Accounting for his Seminal Contribution to Research in Accounting.