James Oscar McKinsey (Juni 4, 1889 – Novemba 30, 1937) alikuwa Mmarekani maarafu kama mhasibu, mshauri wa masuala ya usimamizi, profesa wa uhasibu katika Chuo Kikuu cha Chicago na mwanzilishi wa kampuni ya McKinsey & Company. McKinsey, J.O. Bookkeeping and Accounting. Cincinnati: South-Western, 1920. McKinsey, James O. Budgetary control. New York: The Ronald Press, 1922. McKinsey, James Oscar. Managerial Accounting. Vol. 1. University of Chicago Press, 1924. McKinsey, James O. Business Administration. South-Western Publishing Co, Cincinnati, Ohio 1924. Flesher, Dale L. and Tonya K. Flesher. "McKinsey, James O. (1889-1937) Archived 2012-12-14 at Archive.today." In History of Accounting: An International Encyclopedia, edited by Michael Chatfield and Richard Vangermeersch. New York: Garland Publishing, 1996. pp. 410–411.