Ray H. Garrison (B.S. and M.S. Brigham Young University, D.B.A. Indiana University) is emeritus Professor of Accounting at Brigham Young University, Provo, Utah. As a certified public accountant, he has been involved in management consulting work with both national and regional accounting firms. He has published articles in The Accounting Review, Management Accounting, and other professional journals. Innovation in the classroom has earned him the Karl G. Maeser Distinguished Teaching Award from Brigham Young University. Eric W. Noreen (B.A. University of Washington, M.B.A. and Ph.D. Stanford University) is the Ac-counting Circle Professor of Accounting, Fox School of Business, Temple University. He has taught at INSEAD in France and the Hong Kong Institute of Science and Technology. An award-winning certified management accountant, he has served as associate editor of The Accounting Review and the Journal of Accounting and Economics, and has published his research in important accounting journals. He has also won a number of awards from students for his teach-ing. Will Seal is Professor of Management Accounting and Director of the Postgraduate Research Training Programme at Loughborough University Business School, UK.
