Origin of the Economic Order Quantity formula; transcription or transformation?

Purpose The purpose of this paper is to speculate on how the Economic Order Quantity (EOQ) formula was developed. Design/methodology/approach The paper presents a literature review and analysis. Findings Ford Whitman Harris's contribution to the EOQ formula is significantly original. Practical implications Origins of work and questions of plagiarism can be ambiguous. The speculations here illustrate some of the ambiguities inherent in trying to use citations to give appropriate credit for ideas. They also help scholars understand the creative process and perhaps to teach in a way that enhances the creativity of students. Originality/value The paper specifies the link between Lord Kelvin and Ford Whitman Harris.