Step 1: Understanding scientific management. 
  
Scientific management is a theory of management that analyzes and synthesizes workflows. It is used to improve economic efficiency and labor productivity. The concept was developed by Frederick Winslow Taylor, who is often referred to as the father of scientific management due to his pioneering work in the field. 
Step 2: Analyzing the options. 
  
(A) Gilbreth: This is incorrect. Frank and Lillian Gilbreth contributed significantly to scientific management, especially in the area of motion studies, but they are not regarded as the fathers of the theory. 
  
(B) Taylor: Correct. Frederick Taylor is considered the father of scientific management due to his work on efficiency studies and management principles. 
  
(C) Robertson: This is incorrect. Though a noted figure in industrial management, Robertson was not the father of scientific management. 
  
(D) Kimball: This is incorrect. Kimball's contributions were more in the area of organizational management, not scientific management. 
Step 3: Conclusion. 
  
The correct answer is (B) Taylor, as he is considered the father of scientific management due to his contributions to optimizing work processes and improving productivity.