ABSTRACT
In attempting to evaluate J. Lee Nicholson’s contributions, a modern theorist would probably be inclined to class him as a synthesizer rather than as an innovator. In an article published in Administration, Nicholson set forth some points epitomizing his concept of acceptable relations between the cost department and other departments. His first point was that harmony must exist between the cost department and other departments. Nicholson’s second point was that the cost accountant must supply the reports and type of reports desired and needed by the executives of the other departments. This stipulation emphasized the service nature of the cost department, and especially the concept that it should service all other departments. Nicholson always stressed that “executives” should reach the level of foremanship. The third point stressed was that the cost accountant must be diplomatic and tactful in his dealings with other executives, but sufficiently forceful to uphold any necessary discipline.
