Accounting & Legal Studies

Faculty

Robert Michael Garner, CPA

Associate Professor of Accounting
Ph.D. University of Arkansas 19xx
M.B.A. Ball State University 19xx
B.S. Oklahoma State University 19xx
(410) 543-6351, rmgarner@salisbury.edu

Specialties

• Advanced accounting
• Governmental accounting
• International accounting.

Positions Held

	1990 - Present	Associate Professor of Accounting, Salisbury State University, Salisbury, Maryland
	1990	Visiting Professor of Accounting, University of South Alabama,  Mobile,  Alabama
	1989 - 1989	Senior Lecturer of Accounting and Section Head of Management  Accounting, Massey University, Palmerston North, New Zealand
	1987- 1988	Senior Lecturer of Accounting and Section Head of Accounting Principles, Massey University, Palmerston North, New Zealand
	1982 - 1987	Personal Investments, Owner/Completion of Dissertation, Fayetteville,   Arkansas and Tulsa, Oklahoma
	1980 - 1982	Assistant Professor of Accounting, Missouri Southern State College,  Joplin, Missouri
	1978 - 1979	Part-time Instructor in Accounting, University of Arkansas, Fayetteville, Arkansas
	1979 - 1978	Instructor in Economics and Accounting, Ball State University, Muncie, Indiana
	1975 - 1976	Research Assistant, Ball State University, Muncie, Indiana
	1973 - 1974	Operations Manager and Controller, American Micro-Bionics Corporation, Garland, Texas
	1969 - 1973	Garner Distributing Company, Owner, Dallas, Texas
	1965 - 1969	Industrial Engineer, Texas Instruments, Dallas, Texas
	1964 - 1965	Reliability and Project Engineer, The Eagle Pitcher Co. Inc., Joplin, Missouri

Selected Publications

• "Back to the Basic's," Massey University Discussion Paper Series, 1988.
• "The Fine Art and Science of Treasure Stock Transactions," The Journal of Professional Bookkeeping and Management, Spring 1993.
• "Nailing Down the Iron Clad Four Column Bank Reconciliation," The Journal of Professional Bookkeeping and Management, Spring 1993.
  

Current Research

Honors and Awards

• National Merit Scholar

Selected Consulting

Academic Service