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Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker
Henri Fayol, Accounting And Control: An Environmental Reflection, Lee D. (Lee David) Parker
Accounting Historians Notebook
Henry Fayol (1841-1925) was a leading administrator in the French mining and metallurgy industry. After studying at the Lycee at Lyons and the Ecole Nationale Des Mines de Saint Etienne, he was appointed engineer of the Commentry pits of the S.A. Commentry-Fourchambault combine in 1860. By 1888 he had risen to the managing directorship of that company, retiring as chief executive in 1918 but remaining as a director. During his lifetime he was awarded a number of prizes and honors.1 In 1916 he published his now famous Administration Industrielle et Generale-Prevoyance, Organisation, Commandement, Coordination, Controle, in the Bulletin de la …
Classical Model Of Control In The Accounting Literature, Lee D. Parker
Classical Model Of Control In The Accounting Literature, Lee D. Parker
Accounting Historians Journal
This paper outlines a classical management model of control based upon concepts identified in the writings of Frederick Taylor and Henry Fayol. The classical model's constituent concepts are found to be replicated in early accounting literature. The accounting model persisted right through the 1970s with only one conceptual change that reflected a concept discussed by Fayol. A number of factors which may have influenced the accounting model's replication of the classical management model are then considered. These include the linguistic derivation of the term "budget", historical approaches to budgeting by governments, the scientific and efficiency orientation of accountants in the …
Accountant In The Bolivian Jungle, John Freear
Accountant In The Bolivian Jungle, John Freear
Accounting Historians Journal
In January, 1900, Henry I'Anson applied, successfully, for the position of accountant at a rubber plantation in Bolivia. He and his wife journeyed there by steamship, steam launch, and canoe, to find a less than hospitable welcome. I'Anson's professionalism was offended by the condition of the plantation's accounts, and he was disconcerted by the prices he was charged for food. He complained, was insulted, threatened, and, finally, he and his wife were obliged to return to England. There, he found that he had been dismissed. This article is based wholly on his undated statement made in connection with a lawsuit …