▁management . ▁James ▁O . ▁McK in sey , ▁professor ▁of ▁account ing ▁at ▁the ▁University ▁of ▁Chicago ▁and ▁founder ▁of ▁the ▁consult ing ▁firm ▁bearing ▁his ▁name , ▁advoc ated ▁bud gets ▁as ▁a ▁means ▁of ▁ass uring ▁account ability ▁and ▁of ▁meas uring ▁performance . ▁ ▁France ▁In ▁France , ▁Le ▁Ch atel ier ▁translated ▁Taylor ' s ▁work ▁and ▁introduced ▁scientific ▁management ▁throughout ▁government ▁owned ▁plants ▁during ▁World ▁War ▁I . ▁This ▁influenced ▁the ▁French ▁the or ist ▁Henri ▁F ay ol , ▁whose ▁ 1 9 1 6 ▁Administration ▁Indust ri elle ▁et ▁Gén éra le ▁emphas ized ▁organiz ational ▁structure ▁in ▁management . ▁In ▁the ▁classic ▁General ▁and ▁Indust rial ▁Management , ▁F ay ol ▁wrote ▁that ▁" T aylor ' s ▁approach ▁diff ers ▁from ▁the ▁one ▁we ▁have ▁out lined ▁in ▁that ▁he ▁exam ines ▁the ▁firm ▁from ▁the ▁' bottom ▁up .' ▁He ▁starts ▁with ▁the ▁most ▁element al ▁units ▁of ▁activity ▁– ▁the ▁workers ' ▁actions ▁– ▁then ▁studies ▁the ▁effects ▁of ▁their ▁actions ▁on ▁product ivity , ▁de vis es ▁new ▁methods ▁for ▁making ▁them ▁more ▁efficient , ▁and ▁applies ▁what ▁he ▁lear ns ▁at ▁lower ▁levels ▁to ▁the ▁hierarchy ..." ▁He ▁suggests ▁that ▁Taylor ▁has ▁staff ▁anal yst s ▁and ▁advis ors ▁working ▁with ▁individuals ▁at ▁lower ▁levels ▁of ▁the ▁organization ▁to ▁identify ▁the ▁ways ▁to ▁improve ▁efficiency . ▁According ▁to ▁F ay ol , ▁the ▁approach ▁results ▁in ▁a ▁" neg ation ▁of ▁the ▁principle ▁of ▁unity ▁of ▁command ." ▁F