Emile Oscar Garcke (1856–1930), a British electrical engineer and industrial entrepreneur, pioneered cost accounting through his 1887 co-authored text Factory Accounts, Their Principles and Practice, which systematized factory bookkeeping and influenced industrial management. A leading figure in electric traction, he directed the British Electric Traction Company, advancing tramway electrification across Britain.
His contributions to the 1911 Encyclopædia Britannica on electricity and telephony underscored his technical expertise. Garcke’s work combined engineering innovation with meticulous financial analysis, establishing foundational practices in industrial accounting and electric transport infrastructure.