John Manger Fells CBE (1858 – 7 December 1925) was a British incorporated accountant[1] consultant, and author on accounting. He was known as promoter of cost accounting and leading cost accountant in Britain early 20th century.[2][3][4]
- ^ Michael Chatfield, Richard Vangermeersch. History of Accounting: An International Encyclopedia. 1996/2014, p. 269.
- ^ 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.