John Whitmore (accountant)

John Whitmore (c. 1870 - March 18, 1937) was an American accountant, lecturer, and disciple of Alexander Hamilton Church, known for presenting "the first detailed description of a standard cost system."

Whitmore had obtained his licence as Certified Public Accountant in the State of New York. He joined the firm of Patterson, Teele & Dennis where he eventually became, and worked as certified public accountant in New York.

As public accountant he worked for railroad companies, such as the Alabama Great Southern Railroad, the Belt Railway of Chicago, the Buffalo and Susquehanna Railroad, the Chicago and Western Indiana Railroad, the Cincinnati, New Orleans and Texas Pacific Railway, the Monon Railroad, the Southern Railway Company, and the Virginia and Southwestern Railway Company; and for government agencies, such as the State of Rhode Island administrations, and the City of Boston.

In 1908 Whitmore was also special lecturer at the New York University, School of Commerce, Accounts and Finance, and in 1915 he lectured at Harvard University. In 1917 he became a member of the American Institute of Accountants. He retirement from active accounting practice in 1935.

Whitmore came into prominence in 1906 after writing a series of articles in which he "puts Church's machine-rate method into accounting jargon." He "provided the ledgers, accounts, and entries needed to make Church's system operative in a factory."

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