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Emile Oscar Garcke (1856 – 14 November 1930) was a naturalised British electrical engineer,〔Roman L. Weil, Michael W. Maher (2005). ''Handbook of Cost Management.'' p. 737〕 industrial, commercial and political entrepreneur〔Avner Offer (1981). ''Property and Politics, 1870-1914.'' p. 433〕 managing director of the British Electric Traction Company (BET),〔Jose Harris (2010). ''Civil Society in British History:Ideas, Identities, Institutions,'' p. 139〕 and early author on accounting.〔Michael Chatfield. "(Emile Garcke )," in: ''History of Accounting: An International Encyclopedia.'' Michael Chatfield, Richard Vangermeersch eds. 1996/2014. p. 269-70.〕 who is noted for writing the earliest standard text on cost accounting in 1887.〔 Boyns, Trevor, and John Richard Edwards. "(The development of cost and management accounting in Britain )." ''Handbooks of Management Accounting Research'' 2 (2006). p. 980〕 == Biography == Born in Saxony, Germany in 1856, Garcke came to England at an early age, becoming a naturalised British citizen in 1880.〔(【引用サイトリンク】title= Emile Garcke )〕 In 1883 he became Secretary of the Anglo-American Brush Electric Light Corporation, was promoted to Manager in 1887 and became Managing Director of its successor company, Brush Electrical Engineering Company in 1891. In 1893 he was managing director of the Electric Construction Co and lead its reorganisation.〔 He was a great believer in electric traction and set up the British Electric Traction Pioneer Co. in 1895. The following year he became Managing Director of the new company, now renamed British Electric Traction Co, which was involved in the electrification of tramways in Britain and abroad. The company became the largest private owner of tramways in the British Isles.〔 He was chairman of the council of the Industrial Co-partnership Association. 〔 (【引用サイトリンク】title= Nature abstracts-Mr. Emile Garcke ) 〕 and helped to found the British Institute of Philosophical Studies. He wrote a number of articles about the use of electricity for the 1911 edition of Encyclopaedia Britannica 〔 (【引用サイトリンク】 title= Author:Emile Garcke )〕 for example the lemma on Electric lighting, and on the Telephone. He was also was a keen publisher of electrical books, some of which were published as the “Manuals” series, such as ''Garcke's Manual of Electricity Supply'', even after his death.〔 In London Garcke was the City's expert on electrical applications, and chaired the Electrical Committee of the London Chamber of Commerce.〔Raphael Schapiro. "The Dilemma of Urban Utilities in London and New York, 1870–1914." in: Harris, José, ed. Civil society in British history: ideas, identities, institutions. Oxford University Press, 2010. p. 142〕 Garcke was elected Fellow of Royal Statistical Society, and member of the Institute of Actuaries.〔Richard Roberts, "Emile Oscar Garcke," ''Dictionary of Business Biography'' (1984), p. 474.〕 Garcke retired in 1929 and died in 1930. He had married Alice, the daughter of John Withers, and had a son Sidney.〔 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「Emile Garcke」の詳細全文を読む スポンサード リンク
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