Hoskin, Keith; Macve, Richard - In: Accounting, Auditing & Accountability Journal 7 (1994) 2, pp. 4-29
In a 1977 publication Alfred Chandler singled out the Springfield Armory as the site where single‐unit management was pioneered in the United States, crediting Superintendent Roswell Lee (1815‐1833) with establishing a first “managerial” approach to work discipline and labour accounting....
