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.
[3] He then moved to the University of Texas at Austin where he obtained his PhD in 1940 under supervision of George Hillis Newlove.
[3] 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.
[4] 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.