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Alfred John Liversedge (1854 - 1934) was a British engineer, manager, and author, known from the 1889 publication "Engineering Estimates, Costs and Accounts," written under the pseudonym "A General Manager." This work was one of the seminal works in the field of cost accounting.〔Jenks, Leland H. "Early phases of the management movement." Administrative Science Quarterly (1960): 421-447.〕〔Wells, Murray C. "Some influences on the development of cost accounting." ''The Accounting Historians Journal'' (1977): 47-61.〕 == Biography == Liversedge obtained certificates by the Royal Society for the Encouragement of Arts, Manufactures and Commerce (nowadays the Royal Society of Arts) in 1862,〔Royal Society for the Encouragement of Arts, Manufactures and Commerce. ''Journal,'' Vol. 10 (1862). p. 694.〕 and in 1863.〔''Journal of the Society of Arts.'' Vol. 11 (1863), p. 514〕 He started working in industry, and worked his way up into general management. Liversedge came into prominence with the publication of "Engineering Estimates, Costs and Accounts." in 1889, which he wrote under the pseudonym "A General Manager." Late 19th century he was elected Fellow of the Royal Society of Arts. He became editor of "The Engineering Supplement" of the ''Daily Mail'' Overseas Edition, and made contributions to the ''Harmsworth's Universal Encyclopaedia,'' ''Chambers's Encyclopaedia,'' ''The Times,'', ''The International Journal of Commerce,'' ''The Fortnightly Review,'' and ''The Waverley pictorial dictionary'' published in 1900.〔''The Waverley pictorial dictionary.'' Waverley Book Co. in London. 1900. p. xvii.〕 Liversedge settled in Croydon, Surrey, was elected associate member of the Institution of Civil Engineers in 1900,〔Institution of Civil Engineers (Great Britain). ''Minutes of Proceedings of the Institution of Civil Engineers.'' Vol 139 (1900). p. 502.〕 and also was elected member of the Society of Chemical Industry.〔Lyndall Fownes Urwick, Edward Franz Leopold Brech (1959), ''The Making of Scientific Management: : Management in British industry.'' p. 159〕 In the years from 1908 to 1912 Liversedge published a series of 82 articles on cost accounting in ''The Mechanical World'' of Manchester,〔American Management Association, ''Management Review,'' Volumes 35-36. (1946). p. 173.〕 again under the pseudonym 'A General Manager.' This series was in 1912 republished in book form as ''Commercial Engineering.''.〔John Cunningham Wood, Michael C. Wood (2002), ''(F. W. Taylor: Critical Evaluations in Business and Management ),'' p. 113.〕 and his identity was revealed.〔Edward Franz Leopold Brech (1975). ''The principles and practice of management.'' p. 133.〕 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「Alfred John Liversedge」の詳細全文を読む スポンサード リンク
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