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Jerome Lee (J. Lee) Nicholson (1863 - November 2, 1924) was an American accountant, industrial consultant, author and educator〔Chatfield (2014, p. 436)〕 at the New York University and Columbia University,〔Taylor (1979, p. 7)〕 known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting."〔The Congress (1930). ''International Congress on Accounting, 1929: September 9–14, 1929 ... New York City.'' (), p. 1235.〕〔Hein (1959, p. 106)〕 Nicholson most important contributions to cost accounting consisted of "emphasizing ''cost centres'' and the ''measuring of profits for individual departments'' based on machine hour rates.〔Mattessich, Richard. "(Accounting research and researchers of the nineteenth century and the beginning of the twentieth century: an international survey of authors, ideas and publications )." ''Accounting, Business & Financial History'' 13.2 (2003): 143.〕 Furthermore, he was instrumental in organizing the National Organization of Cost Accountants (later, the Institute of Management Accountants)."〔Richard Mattessich (2007) ''Two Hundred Years of Accounting Research.'' p. 176〕 == Biography == Born in Trenton, New Jersey, Nicholson grew up in Pittsburgh, Pennsylvania.〔 After attending common school and business college, he started in industry. In his spare time he studied studied accountancy, and eventually in 1901 he obtained his Certified Public Accountant license for the State of New York.〔Hein (1959, p. 107)〕 Nicholson had started his career at the Keystone Bridge Company, where he worked his way up from office boy to assistant at the engineering department. In drawing up plans for the company foreman and superintendent, he started to develop his interest in cost accounting. At the age of 21, in 1884, he moved to the Pennsylvania Railroad Company where he had obtained an accounting position.〔 Around 1900 Nicholson started his own accountancy and consultancy firm J. Lee Nicholson and Company, specialized in cost systems for manufacturing organizations.〔 During World War I he served at the US Ordnance Department as supervising cost accountant in 1917-18. He was promoted to the rank of Major,〔Nicholson (1913, p. i)〕 and kept using his rank in public life, signed his work with Major J. Lee Nicholson, and is remembered by that name.〔National Association of Accountants (1921) ''Proceedings of the International Cost Conference.'' p. 45.〕〔''The Accounting review.'' Vol. 34. (1959), p. 106.〕 Previous to this position at the Ordnance Department, he was chief of the Division of Cost Accounting of the Department of Commerce. The filling of these positions gave him ample opportunity to become familiar with the war contract situation in its accounting aspects. In the summer of 1917 he was chairman of a conference of delegates from the War, Navy, and Commerce Departments, the Federal Trade Commission, and the Council of National Defense. This conference, in a pamphlet issued July 81, 1917, made certain recommendations regarding government contracts, and these recommendations are presented verbatim in Nicholson and Rohrbach's ''Cost Accounting'' (1919).〔 Nicholson has been active in accountancy societies since the early 1900s. He joined the New York State Society of CPAs in 1902, where he became its first vice-president, and served as its president. In 1906 he also joined the American Association of Public Accountants. In 1920 Nicholson was founding president〔''Michigan Manufacturer & Financial Record,'' Vol. 31. (1923). p. 10〕 of the National Association of Cost Accountants (NACA) founded in Buffalo, N.Y., the forerunner of the Institute of Management Accountants 〔Vangermeersch and Jordan (2014, p. 334-35)〕 Nicholson authored several books, including "Nicholson on Factory Organization and Costs" published in 1909, "Cost Accounting Theory and Practice" in 1913, and "Cost Accounting" in 1920 and several papers. All three books were published in multiple editions. Due to his ill-health he retired and moved to California in 1922, where two years later he died suddenly November 2, 1924 in San Francisco.〔〔McLeod, S. C., "Major J. Lee Nicholson Dies Suddenly in San Francisco," ''N.A.C.A. Bulletin,'' November 15, 1924.〕 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「J. Lee Nicholson」の詳細全文を読む スポンサード リンク
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