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.

Peter C. Brewer (B.S. Penn State University, M.S. University of Virginia, Ph.D. University of Tennessee) is a professor in the Department of Accountancy at Miami University, Oxford, Ohio. He has published widely in academic business journals, and several of his articles have won major awards. He serves on several editorial boards of journals specializing in accounting education, and has received awards for teaching excellence from Miami University’s school of business and from its student government. He is a leading thinker in undergraduate management accounting curriculum innovation and is a frequent presenter at various professional and academic conferences. A former auditor, he continues as a consultant on case writing to numerous firms.