Samuel Paul Garner
Samuel Paul Garner (August 15, 1910 – October 16, 1996) was an American accounting scholar and long-time professor at the University of Alabama. He is known for his work Evolution of cost accounting to 1925.
Garner was born in Yadkinville, North Carolina. He earned his AB from Duke University in 1932 and his AM in 1934. He earned a PhD from the University of Texas at Austin in 1940 under George Hillis Newlove.
He received honorary degrees from Pusan National University and the University of Alabama in 1971. He joined the Culverhouse School of Accountancy at the University of Alabama in 1939 and spent his entire career there, starting as a faculty member and later serving as Dean of the College of Business from 1954 to 1971.
Garner served as a consultant to the U.S. Department of Education, the Department of Defense, and the State Department, and he conducted educational research in South America, Europe, Africa, and Asia.
He was president of the American Accounting Association in 1951–52 and, later, president of the American Assembly of Collegiate Schools of Business in 1964–65. He is remembered as a leader who helped academia and the accounting profession grow during the post–World War II era.
This page was last edited on 2 February 2026, at 05:44 (CET).