Emile Garcke

Garcke caricatured by HCO for Vanity Fair, 1910

Emile Oscar Garcke (1856 – 14 November 1930) was a naturalised British electrical engineer,[1] industrial, commercial and political entrepreneur[2] managing director of the British Electric Traction Company (BET),[3] and early author on accounting.[4] who is noted for writing the earliest standard text on cost accounting in 1887.[5]

  1. ^ Roman L. Weil, Michael W. Maher (2005). Handbook of Cost Management. p. 737
  2. ^ Avner Offer (1981). Property and Politics, 1870-1914. p. 433
  3. ^ Jose Harris (2010). Civil Society in British History:Ideas, Identities, Institutions, p. 139
  4. ^ Michael Chatfield. "Emile Garcke Archived 19 December 2014 at the Wayback Machine," in: History of Accounting: An International Encyclopedia. Michael Chatfield, Richard Vangermeersch eds. 1996/2014. p. 269-70.
  5. ^ Boyns, Trevor; Edwards, John Richard (2006). "The development of cost and management accounting in Britain" (PDF). Handbooks of Management Accounting Research. 2: 980.