Thanks are due to Ken Merchant, the series editor, for his encouragement and support of this work.
Several individuals read the manuscript and provided many helpful comments.
• Mary Kay Copeland, consultant, corporate trainer, and accounting professor at St. John Fisher College
• 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, retired accounting professor at Lehigh University and my long-time coauthor
• Kathy Nesper (University at Buffalo), Eiichiro Suematsu (Saitama ...