Francis G. Burton


Francis George Burton was a British engineer, incorporated accountant and general manager of the Milford Haven Shipbuilding and Engineering Co. in Pembroke Dock, Wales, known for his early works in the management accounting.

Life and work

Burton was born in Preston, Lancashire, in the first half of 1840 and baptised 12 June 1840. He was secretary and general manager of the Milford Haven Shipbuilding and Engineering Co.. This iron shipbuilding company, located in Pembroke Dock, Wales, was founded by naval architect Edward James Reed in 1874. The company was noted for building the, which was launched June 1877. On the ship yard several merchant ships were built, and also HMS Acorn, a Mariner-class composite screw sloop launched in 1884. While the Royal dockyards revived, the Milford Haven Shipbuilding and Engineering Co. declined, and was resolved in 1890. Burton started working as incorporated accountant settled in Manchester with he founded the accountancy firm Burton & Disley.
Late 19th century Burton came into prominence as author of several books on cost accounting. His Commercial Management of Engineering Works and works such as Garcke and Fells' Factory accounts, their principles and practice, and J. Slater Lewis' Commercial Organization of Factories are considered the seminal works, which helped establish the new discipline of cost accounting in Britain.

Work

''The Commercial Management of Engineering Works,'' (1899)

In the preface of The Commercial Management of Engineering Works, Burton stated that "this work is intended primarily for young engineers. Its object is to present to these young men the problems that are likely to confront them, when commercial duties are thrust upon them, and to offer suggestions that may be of assistance. The work does not claim to represent the results of any scientific research in any special field of factory organization or administration."
Burton foresaw a special role for the professional accountant in the process of bookkeeping and formation of cost accounts:
Burton summarised that he had "sought to indicate the manner in which the clerical staff may be made to render valuable services to their employers, without encroaching upon the work of the technical officers, or assuming duties and authority for which they are not qualified."

Brains of the firm

An 1899 review of the book in The Engineer magazine commented, that "Mr. Burton's knowledge on certain branches of the commercial management of engineering works is undoubtedly considerable ; and when he deals with book-keeping, auditing, and general office system, its remarks are to the point, and of some value. He tries, however, to do too much; and he deals with many phases of engineering business with which he is apparently but slightly conversant."
The 1899 review gave one example of its inconsistency:
The more interesting parts of this work, according to the review, are the chapters on: 'The Directors and Secretary,' 'The Auditor,' 'The Purchases and Inspection of Machinery,' 'Receipt of Materials and Passing of Invoices,' 'Cost Accounts,' 'The Preparation of Estimates,' 'Drawing office Orders for Work,' 'Alternative Plans for Registering and Filing Drawings,' 'Wages Accounts,' 'Cost Accounts,' 'Profit and Loss,' and 'Stocktaking.'
The review eventually concluded that "Mr. Burton has, in short, worked out very carefully in his book a system of his own for what he considers to be the best means of conducting an engineering business; and as far as the purely clerical side of the question is concerned, he has done it well enough."

Scientific management

Burton's work is noted as "perhaps the first detailed account of the Taylor system in Britain. Among other things, Burton discussed functional foremanship, scientific rate-fixing and the differential piece-rate system."

Reception

summarised the raise of British approaches to management and the role of Burton:

Selected publications

Article, a selection: