John J. Long was an employee of Thompson and Black, an industrial manufacturing consultancy company hired by executives at Ford Motor Company to evaluate and analyze Ford's cost accounting systems. Recommendations by staff from Thompson and Black led to a proposed reorganization of Ford's production and accounting operations. The recommendations, however, were ultimately ignored or denied by senior Ford superintendents and Henry Ford as too complicated for most employees to understand and unnecessary.
From the description of John J. Long papers, 1919-1920. (The Henry Ford). WorldCat record id: 69697314