“Dependence must be placed largely on the recognition by management of its moral rather than its legal responsibility for preventing accidents, not only because existing legal requirements are limited in scope, but also because it is a most difficult task to be practical and fair in any attempt by law to achieve wholly safe employee working conditions. This is due in part to the fact that the worker himself is often negligent and in part to the complexity and tremendous variation of industrial processes. As herein used, the term “management” applies broadly to the entire managerial and supervisory staff of an industrial organization. The line of demarcation, therefore, between management and employee lies in the authority to issue orders or to direct work.”
Industrial Accident Prevention – A Scientific Approach, H. W. Heinrich, Assistant Superintendent Engineering and Inspection Division, The Travelers Insurance Company, 1941

