Francis G. Burton

This iron shipbuilding company, located in Pembroke Dock, Wales, was founded by naval architect Edward James Reed in 1874.

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.

"[10] 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.

'[12] 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.