It is something he wrote about in a book he wrote with Stevin Hoover, Mark Whitacre Against All Odds.

FORBES: Mark Whitacre (aka The Informant) Delivers Keynote Address at ACFE Conference

It is only now, 400 years after the invention of the decimal system by Simon Stevin, a forgotten Belgian tradesman, that counting time in tens has become an economic imperative.

ECONOMIST: A 24-hour day is inefficient