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Alexander Hamilton Church (28 May 1866〔Wells & Dean (1993, 63) stated, that "Alexander Hamilton Church was born on 28 May 1866. His parents did not register the birth immediately, waiting until the fourth of July!..." Source: M.C. Wells, G.W. Dean (1993) ''ABACUS, A Journal of Accounting, Finance and Business Studies''〕 – 11 February 1936〔Eastern Academy of Management. Meeting, David A. Ralston, Gary N. Powell (1983). ''Management in 1984: conceptual, empirical, and pedagogical perspectives.'' p. 170〕) was an English efficiency engineer, accountant and writer on accountancy and management, known for his seminal work of management〔Prechel, Harland. ''Big business and the state: historical transitions and corporate transformations, 1880s–1990s.'' SUNY Press, 2000.〕 and cost accounting.〔Fleischman, Richard K., and Thomas N. Tyson. "The evolution of standard costing in the UK and US: from decision making to control." ''Abacus'' 34.1 (1998): 92–119.〕 == Biography == Church was born in Uxbridge near London to Richard Stephen Hamilton Church and Jane Grace Quick Clemence,〔Boyns, Trevor. "(In memoriam: Alexander Hamilton Church's system of 'scientific machine rates' at Hans Renold Ltd. ), c. 1901-c. 1920." The Accounting Historians Journal 30.1 (2003): 3. ((online ))〕 both American. His mother was the granddaughter of Philip Schuyler, a general in the American Revolution and a United States Senator from New York. There were some rumors that his father was an illegitimate son of Alexander Hamilton, who had married another of General Schuyler's daughters.〔Boyns (2003) explained: "Alexander Hamilton Church was born on 28 May 1866 to Richard Stephen Hamilton Church and Jane Grace Quick Clemence. His parents were subsequently married on 23 October 1867, when the former was 69 years old and the latter 28 (details from a copy of the marriage certificate obtained by the author from the General Register Office)."〕 Alexander H. Church grew up in England, where he received a liberal education.〔Michael Chatfield, Richard Vangermeersch. "(Alexander Hamilton Church )," in: ''History of Accounting: An International Encyclopedia.'' 2014. p. 124〕 Church started his career at the British National Telephone Company. Over the years he became a technical expert in electrical engineering and started working as manager in an electrical manufacturing business. He rejoined the telephone company and organized and opened their factory at Birmingham, England. Subsequently he became secretary for multiple manufacturing companies. For a period of seven years he was European manager for The ''Engineering Magazine.''〔''Factory and Industrial Management,'' Vol. 46. McGraw-Hill publishing Company, Incorporated, 1914. p. xc.〕 Late 19th century he was mentored by J. Slater Lewis (author of "The Commercial Organization of Factories"), and started writing on accountancy and management, publishing his first article in the ''Engineering Magazine'' in 1890. Church moved to the United States between 1900 and 1905,〔James R. Huntzinger. ''Lean Cost Management: Accounting for Lean by Establishing Flow.'' J. Ross Publishing, 15 mei 2007. p. 69-70〕 where he started working as consulting engineer In the next decade with his consulting firm〔Daniel A. Wren (2005). ''The History of Management Thought.'' p. 354〕 made a special study of factory organization and manufacturing efficiency.〔 He further wrote the notable works "The Proper Distribution of Expense Burden" (1908) and "Production Factors in Cost Accounting and Works Management" (1910).〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Alexander Hamilton Church」の詳細全文を読む スポンサード リンク
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