Thanks are due to Ken Merchant, the series editor, for his encouragement and support of this work. Cindy Durand provided expert editorial guidance.
Several individuals read the manuscript and provided many helpful comments:
- Mary Kay Copeland, consultant, corporate trainer, and academic
- Sanford Gunn, retired professor of management accounting and my long-time colleague at the University at Buffalo
- George Kermis, management accounting professor at Canisius College and an experienced lecturer in executive education; and Marguerite Kermis, psychology professor at Canisius College
- James Largay, accounting professor at Lehigh University and my long-time coauthor
Their comments have greatly benefited the book; any remaining deficiencies ...