Samuel Paul Garner

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Samuel Paul Garner (Aug. 15, 1910 - Oct. 16, 1996) was an American accounting scholar, and Professor at the University of Alabama, known for his work "Evolution of cost accounting to 1925." [1] [2]

University of Alabama public university located in Tuscaloosa, Alabama, United States

The University of Alabama is a public research university in Tuscaloosa, Alabama. Established in 1820, the University of Alabama is the oldest and largest of the public universities in Alabama as well as the flagship of the University of Alabama System. The university offers programs of study in 13 academic divisions leading to bachelor's, master's, Education Specialist, and doctoral degrees. The only publicly supported law school in the state is at UA. Other academic programs unavailable elsewhere in Alabama include doctoral programs in anthropology, communication and information sciences, metallurgical engineering, music, Romance languages, and social work.

Contents

Biography

Born in Yadkinville, North Carolina to Samuel W. and Ila Jane (Hoots) Garner, Garner at Duke University obtained his AB in 1932, and his AM in 1934. [3] He then moved to the University of Texas at Austin where he obtained his PhD in 1940 under supervision of George Hillis Newlove. [4] He was awarded an honorary degree by the Pusan National University, and by the University of Alabama in 1971. [3]

Yadkinville, North Carolina Town in North Carolina, United States

Yadkinville is a town in Yadkin County, North Carolina, United States. The population was 2,818 at the 2000 census. Located in the Piedmont Triad, it is the county seat and largest city of Yadkin County.

Duke University Private university in Durham, North Carolina, United States

Duke University is a private research university in Durham, North Carolina. Founded by Methodists and Quakers in the present-day town of Trinity in 1838, the school moved to Durham in 1892. In 1924, tobacco and electric power industrialist James Buchanan Duke established The Duke Endowment and the institution changed its name to honor his deceased father, Washington Duke.

University of Texas at Austin public research university in Austin, Texas, United States

The University of Texas at Austin is a public research university in Austin, Texas. It was founded in 1883 and is the flagship institution of the University of Texas System. The University of Texas was inducted into the Association of American Universities in 1929, becoming only the third university in the American South to be elected. The institution has the nation's eighth-largest single-campus enrollment, with over 50,000 undergraduate and graduate students and over 24,000 faculty and staff.

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 he conducted educational research in South America, Europe, Africa, and Asia. [3] Garner was President of the American Accounting Association in 1951-52, and also served as President of the American Assembly of Collegiate Schools of Business in 1964-65. [4]

United States Department of Education United States government department

The United States Department of Education, also referred to as the ED for (the) Education Department, is a Cabinet-level department of the United States government. It began operating on May 4, 1980, having been created after the Department of Health, Education, and Welfare was split into the Department of Education and the Department of Health and Human Services by the Department of Education Organization Act, which President Jimmy Carter signed into law on October 17, 1979.

United States Department of Defense United States federal executive department

The United States Department of Defense is an executive branch department of the federal government charged with coordinating and supervising all agencies and functions of the government directly related to national security and the United States Armed Forces. The DoD is the largest employer in the world, with nearly 1.3 million active-duty service members as of 2016. More employees include over 826,000 National Guard and Reservists from the armed forces, and over 732,000 civilians bringing the total to over 2.8 million employees. Headquartered at the Pentagon in Arlington, Virginia, just outside Washington, D.C., the DoD's stated mission is to provide "the military forces needed to deter war and ensure our nation's security".

United States Department of State United States federal executive department responsible for foreign affairs

The United States Department of State (DOS), commonly referred to as the State Department, is a federal executive department responsible for carrying out U.S. foreign policy and international relations. Established in 1789 as the nation's first executive department, its duties include advising the U.S. President, administering the nation's diplomatic missions, negotiating treaties and agreements with foreign entities, and representing the U.S. at the United Nations.

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." [4]

Selected publications

Articles, a selection:

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References

  1. Burchell, Stuart, et al. "The roles of accounting in organizations and society." Accounting, Organizations and Society 5.1 (1980): 5-27.
  2. Abbott, Andrew. The system of professions: An essay on the division of expert labor. University of Chicago Press, 2014.
  3. 1 2 3 Who’s Who in America, 1980.
  4. 1 2 3 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.