William Lanen is the KPMG Professor of Accounting Emeritus at the University of Michigan. He previously taught at the Wharton School at the University of Pennsylvania. He received his AB from the University of California-Berkeley, MS from Purdue University, and his PhD from the Wharton School. He has taught cost accounting to undergraduates, MBA students, and executives, including in global programs in Europe, South America, Australia, and Asia. He has also served as the director of the Office of Action-Based Learning at the Ross School of the University of Michigan. His research focuses primarily on performance evaluation and reward systems. Shannon Anderson is the Michael and Joelle Hurlston Presidential Chair and professor of management at the University of California-Davis. Previously she taught at Rice University, the University of Melbourne, and the University ofMichigan. She received her PhD from Harvard University and a BSE from Princeton University. Shannon has taught undergraduate, masters, and doctoral students a variety of courses on cost accounting, cost management, and management control. Her research focuses on the design and implementation of performance measurement and cost control systems. A Professor of Management at the University of California-Davis, Professor Maher previously taught at the University of Michigan, the University of Chicago, and the University of Washington. He also worked on the audit staff at Arthur Andersen & Co. and was a self-employed financial consultant for small -businesses. He received his BBA from Gonzaga University (which named him Distinguished Alumnus in 1989), and his MBA and Ph.D. from the University of Washington, and earned the CPA from the state of Washington. Professor Maher is president of the Management Accounting Section of the American Accounting Association, and has served on the editorial boards of The Accounting Review, Accounting Horizons, Journal of Management Accounting Research, and Management Accounting. Co-author of two leading textbooks, Principles of Accounting and Managerial Accounting, Maher has co-authored several additional books and monographs, including Internal Controls in U.S. Corporations and Management Incentive Compensation Plans, and published articles in many journals, including Management Accounting, The Journal of Accountancy, The Accounting Review, The Journal of Accounting Research, Financial Executive, and The Wall Street Journal. For his research on internal controls, Maher was awarded the American Accounting Association's Competitive Manuscript Award and the AICPA Notable Contribution to Literature Award. He has also received the award for the Outstanding Tax Manuscript, and from the students at the University of California's Graduate School of Management, he has received the Annual Outstanding Teacher Award three times and a special award for outstanding service twice

William Lanen is the KPMG Professor of Accounting Emeritus at the University of Michigan. He previously taught at the Wharton School at the University of Pennsylvania. He received his AB from the University of California-Berkeley, MS from Purdue University, and his PhD from the Wharton School. He has taught cost accounting to undergraduates, MBA students, and executives, including in global programs in Europe, South America, Australia, and Asia. He has also served as the director of the Office of Action-Based Learning at the Ross School of the University of Michigan. His research focuses primarily on performance evaluation and reward systems. Shannon Anderson is the Michael and Joelle Hurlston Presidential Chair and professor of management at the University of California-Davis. Previously she taught at Rice University, the University of Melbourne, and the University ofMichigan. She received her PhD from Harvard University and a BSE from Princeton University. Shannon has taught undergraduate, masters, and doctoral students a variety of courses on cost accounting, cost management, and management control. Her research focuses on the design and implementation of performance measurement and cost control systems. A Professor of Management at the University of California-Davis, Professor Maher previously taught at the University of Michigan, the University of Chicago, and the University of Washington. He also worked on the audit staff at Arthur Andersen & Co. and was a self-employed financial consultant for small -businesses. He received his BBA from Gonzaga University (which named him Distinguished Alumnus in 1989), and his MBA and Ph.D. from the University of Washington, and earned the CPA from the state of Washington. Professor Maher is president of the Management Accounting Section of the American Accounting Association, and has served on the editorial boards of The Accounting Review, Accounting Horizons, Journal of Management Accounting Research, and Management Accounting. Co-author of two leading textbooks, Principles of Accounting and Managerial Accounting, Maher has co-authored several additional books and monographs, including Internal Controls in U.S. Corporations and Management Incentive Compensation Plans, and published articles in many journals, including Management Accounting, The Journal of Accountancy, The Accounting Review, The Journal of Accounting Research, Financial Executive, and The Wall Street Journal. For his research on internal controls, Maher was awarded the American Accounting Association's Competitive Manuscript Award and the AICPA Notable Contribution to Literature Award. He has also received the award for the Outstanding Tax Manuscript, and from the students at the University of California's Graduate School of Management, he has received the Annual Outstanding Teacher Award three times and a special award for outstanding service twice

William Lanen is the KPMG Professor of Accounting Emeritus at the University of Michigan. He previously taught at the Wharton School at the University of Pennsylvania. He received his AB from the University of California-Berkeley, MS from Purdue University, and his PhD from the Wharton School. He has taught cost accounting to undergraduates, MBA students, and executives, including in global programs in Europe, South America, Australia, and Asia. He has also served as the director of the Office of Action-Based Learning at the Ross School of the University of Michigan. His research focuses primarily on performance evaluation and reward systems. Shannon Anderson is the Michael and Joelle Hurlston Presidential Chair and professor of management at the University of California-Davis. Previously she taught at Rice University, the University of Melbourne, and the University ofMichigan. She received her PhD from Harvard University and a BSE from Princeton University. Shannon has taught undergraduate, masters, and doctoral students a variety of courses on cost accounting, cost management, and management control. Her research focuses on the design and implementation of performance measurement and cost control systems. A Professor of Management at the University of California-Davis, Professor Maher previously taught at the University of Michigan, the University of Chicago, and the University of Washington. He also worked on the audit staff at Arthur Andersen & Co. and was a self-employed financial consultant for small -businesses. He received his BBA from Gonzaga University (which named him Distinguished Alumnus in 1989), and his MBA and Ph.D. from the University of Washington, and earned the CPA from the state of Washington. Professor Maher is president of the Management Accounting Section of the American Accounting Association, and has served on the editorial boards of The Accounting Review, Accounting Horizons, Journal of Management Accounting Research, and Management Accounting. Co-author of two leading textbooks, Principles of Accounting and Managerial Accounting, Maher has co-authored several additional books and monographs, including Internal Controls in U.S. Corporations and Management Incentive Compensation Plans, and published articles in many journals, including Management Accounting, The Journal of Accountancy, The Accounting Review, The Journal of Accounting Research, Financial Executive, and The Wall Street Journal. For his research on internal controls, Maher was awarded the American Accounting Association's Competitive Manuscript Award and the AICPA Notable Contribution to Literature Award. He has also received the award for the Outstanding Tax Manuscript, and from the students at the University of California's Graduate School of Management, he has received the Annual Outstanding Teacher Award three times and a special award for outstanding service twice