Samuel Paul Garner (August 15, 1910 – October 16, 1996) was an American accounting scholar, and Professor at the University of Alabama, known for his work "Evolution of cost accounting to 1925."

Abbott, Andrew Andrew Delano Abbott (born November 1948) is an American sociologist and social theorist working at the University of Chicago. His research topics range from occupations and professions to the philosophy of methods, the history of academic disc ...

. ''The system of professions: An essay on the division of expert labor.'' University of Chicago Press, 2014.

Biography

Born in Yadkinville, North Carolina 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 where he obtained his PhD in 1940 under supervision of George Hillis Newlove.

Previts, Gary John Gary John Previts (born 1942) is an American accountant, a Distinguished University Professor at Case Western Reserve University (Cleveland, Ohio USA) and Professor of Accountancy in the Weatherhead School of Management. He is known for his work on ...

, 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 University of Alabama in 1971. After his graduation in 1939 Garner joined the Culverhouse School of Accountancy at the University of Alabama, 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, to the Department of Defense 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 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 George Hillis Newlove (December 16, 1893 - October 2, 1984) was an American accounting scholar, and Professor at the University of Texas, Department of Accounting and, College of Business Administration. his pioneering work in consolidation theory.S ...

, and Samuel Paul Garner. ''Elementary Cost Accounting.'' Heath, 1949. *

, 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