About: J. Lee Nicholson

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Jerome Lee (J. Lee) Nicholson (1863 - November 2, 1924) was an American accountant, industrial consultant, author and educator at the New York University and Columbia University, known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting."

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  • Jerome Lee (J. Lee) Nicholson (1863 - November 2, 1924) was an American accountant, industrial consultant, author and educator at the New York University and Columbia University, known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting." Nicholson most important contributions to cost accounting consisted of "emphasizing cost centres and the measuring of profits for individual departments based on machine hour rates." Also he helped establishing the National Association of Cost Accountants (NACA) in 1920, which resulted into the Institute of Management Accountants. (en)
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  • Jerome Lee (J. Lee) Nicholson (1863 - November 2, 1924) was an American accountant, industrial consultant, author and educator at the New York University and Columbia University, known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting." (en)
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  • J. Lee Nicholson (en)
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