Professor of accounting, university dean. Born– August 15, 1910, in Yadkinville, N.C. Parents– Samuel W. and Ila Jane (Hoots) Garner. Education– Duke University, A.B., 1932; A.M., 1934; University of Texas, Ph.D., 1940.  Married– Ruth Bailey, August 25, 1935. Children– Three. Professor of accounting, University of Alabama, 1939-1971;  dean, College of Commerce, University of Alabama, 1954-1971. Author of numerous articles in professional journals. Consultant to the U.S. Department of Education, U.S. Department of Defense. Conducted special educational assignments for U.S. State Department in Turkey, the Far East, Europe, South America, Africa.Member of numerous professional organizations.  Awarded status of professor emeritus at the University of Alabama upon his retirement, 1971. Honorary degrees from Pusan National University (1966), University of Alabama (1971). Died October 16, 1996.


Who’s Who in America, 1980; Accounting Historians Journal, 1997.


Advanced Accounting Problems. Boston; Heath, 1951.

Developmental History of Accounting in China. Taipei, Taiwan; Accounting Research Division, Tung-Wu University, 1978.

Evolution of Cost Accounting to 1925. University, Ala.; University of Alabama Press, 1954.

The Golden Anniversary of One of Accounting History’s Mysterious Contributors; Albert Dupont. University, Ala.; Academy of Accounting Historians, 1975.


Advanced Accounting. Boston; Heath, 1951.

Elementary Cost Accounting. Boston; Heath, 1941.


Readings on Accounting Development. New York; Arno Press, 1978.