Emerson, Harrington.  The Twelve Principles Of Efficiency
The Engineering Magazine Co.
New York, 1919

Page 82

It is not either the right or the privilege of the Efficiency Engineer to set up ideals of morality, goodness, or beauty, or to assume that his ideal of purpose is superior; but he as a right to expect that some definite and tangible ideal will be set up so that at the start its possible incompatibility with one or more of the efficiency principles may be pointed out.