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John Manger Fells (1858 - 7 December 1925) was a British incorporated accountant〔Michael Chatfield, Richard Vangermeersch. ''History of Accounting: An International Encyclopedia.'' 1996/2014, p. 269.〕 consultant, and author on accounting. He was known as promoter of cost accounting and leading cost accountant in Britain early 20th century.〔Locke, Robert R. "Cost Accounting: An Institutional Yardstick For Measuring British Entrepreneurial Performance Circa 1914," in: ''The Accounting Historians Journal'' (1979): 1-22. ((online )):〕〔Kitchen, Jack, and Robert Henry Parker. ''Accounting thought and education: Six English pioneers.'' Taylor & Francis, 1980.〕〔Mattessich, Richard. "Accounting Theories of the First Half of the Twentieth Century." ''Accounting and Business Economics: Insights from National Traditions'' 13 (2012). p. 17.〕 == Biography == Fells was a tailor's son,〔Derek Matthews, Malcolm Anderson, J. R. Edwards (1998). ''The Priesthood of Industry: The Rise of the Professional Accountant in British Management.'' p. 86〕 who came into prominence as secretary of Zetetical Society early 1880s, where he crossed paths with Sidney Webb and Emile Garcke.〔Norman Mackenzie ed. ''The Letters of Sidney and Beatrice Webb: Volume 1, Apprenticeships 1873-1892.'' Cambridge University Press, 14 okt. 2008. p. 75-78〕 In 1887 Fells had become assistant secretary at the Brush Electrical Light Corporation,〔Matthews et al. (1998, p. 118)〕 which was directed by Emile Garcke in those days. With Garcke he co-authored with the book "Factory Accounts: Their Principles and Practice." In the next decades this books was published in seven editions, and was still in use in Britain as educational text in the early 1930s.〔Solomons, David. "Costing Pioneers: Some Links with the Past." ''The Accounting Historians Journal,'' Vol. 21, No. 2 , December 1994〕 Fells joined the SAA accounting association in 1902, and was later elected fellow of the ICWA. He became known as authority in the field of cost accounting. Early in the 1900s Fells became chairman of the mining corporation Kent Collieries,〔Matthews et al. (1998, p. 131)〕 by 1911 he was director of three mining corporations with operations in Burma and Australia.〔Matthews et al. (1998, p. 128)〕 and later worked as consultant for the British industry and lectured accountants in India and Japan.〔J.M. Fells. "Cost Accounting," in: ''Incorporated Accountants' Students' Society of London.'' 1910. p. 160-161〕 In World War I Fells served as Private Secretary to the Surveyor-General of Supply in the War Office, and was awarded a CBE, Civilian War Honour, in 1920. 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「John Manger Fells」の詳細全文を読む スポンサード リンク
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