Samuel Paul Garner (August 15, 1910 – October 16, 1996) was an American accounting scholar, and Professor at the

University of Alabama The University of Alabama (informally known as Alabama, UA, or Bama) is a Public university, public research university in Tuscaloosa, Alabama. Established in 1820 and opened to students in 1831, the University of Alabama is the oldest and la ...

, known for his work "Evolution of cost accounting to 1925." Abbott, Andrew. ''The system of professions: An essay on the division of expert labor.'' University of Chicago Press, 2014.

Biography

Born in

Yadkinville, North Carolina Yadkinville is a town in Yadkin County, North Carolina, United States. The population was 2,995 at the 2020 census. Located in the Piedmont Triad, it is the county seat and largest city of Yadkin County. History The area was chosen as the county s ...

to Samuel W. and Ila Jane (Hoots) Garner, Garner at

Duke University Duke University is a private research university in Durham, North Carolina. Founded by Methodists and Quakers in the present-day city of Trinity in 1838, the school moved to Durham in 1892. In 1924, tobacco and electric power industrialist James ...

obtained his AB in 1932, and his AM in 1934.Who’s Who in America, 1980. He then moved to the

University of Texas at Austin The University of Texas at Austin (UT Austin, UT, or Texas) is a public research university in Austin, Texas. It was founded in 1883 and is the oldest institution in the University of Texas System. With 40,916 undergraduate students, 11,075 ...

where he obtained his PhD in 1940 under supervision of George Hillis Newlove. Previts, Gary John, and William D. Samson. "In Memoriam: S. Paul Garner: Accountancy's Ambassador to the World." ''The Accounting Historians Journal'' 24.2 (1997): 153. He was awarded an honorary degree by the

Pusan National University Pusan National University (PNU), also called Busan National University, is one of ten Flagship Korean National Universities in South Korea and second highest public universities in South Korea. Located mainly in Busan (or Pusan), the universi ...

, and by the

in 1971. After his graduation in 1939 Garner joined the Culverhouse School of Accountancy at the

, where he would serve his entire academic career. He started out as faculty member, and was Dean of the College of Business from 1954 to 1971. He was consultant to the US

Department of Education An education ministry is a national or subnational government agency politically responsible for education. Various other names are commonly used to identify such agencies, such as Ministry of Education, Department of Education, and Ministry of Pub ...

, to the

Department of Defense Department of Defence or Department of Defense may refer to: Current departments of defence * Department of Defence (Australia) * Department of National Defence (Canada) * Department of Defence (Ireland) * Department of National Defense (Philippin ...

and for the

Department of State The United States Department of State (DOS), or State Department, is an executive department of the U.S. federal government responsible for the country's foreign policy and relations. Equivalent to the ministry of foreign affairs of other nati ...

he conducted educational research in South America, Europe, Africa, and Asia. Garner was President of the

American Accounting Association The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a volunt ...

in 1951–52, and also served as President of the

American Assembly of Collegiate Schools of Business The Association to Advance Collegiate Schools of Business, also known as AACSB International, is an American professional organization. It was founded as the American Assembly of Collegiate Schools of Business in 1916 to provide accreditation to ...

in 1964–65. Garner is characterized as "perhaps the last of the leaders of an age when the academic and professional community were driven to new levels of size and activity during the economic expansion of the post World War II period."

Selected publications

* Newlove, George Hillis, and Samuel Paul Garner. ''Elementary Cost Accounting.'' Heath, 1949. * Newlove, George Hillis, and Samuel Paul Garner.
Advanced Accounting
'' Vol. 1. Heath, 1951. * Garner, Samuel Paul. ''Evolution of cost accounting to 1925.'' Vol. 1. University of Alabama Press, 1976. Articles, a selection: * Garner, Samuel Paul. "Has cost accounting come of age." ''NACA Bulletin'' (November) (1951): 287–292.

References

External links

In Memoriam: S. Paul Garner: Accountancy's Ambassador to the World
{{DEFAULTSORT:Garner, Samuel Paul 1910 births 1984 deaths American accountants American business theorists Accounting academics Duke University alumni McCombs School of Business alumni University of Alabama faculty People from Yadkinville, North Carolina