CRAIG DEEGAN, BCom (University of NSW), MCom (Hons) (University of NSW), PhD (University of Queensland), FCA, is Professor of Accounting and Director of Research and Development in the School of Accounting and Law at RMIT University in Melbourne. Craig has taught at both undergraduate and postgraduate level in Australia for more than two decades and has presented lectures internationally, including in the United States, France, England, Wales, Scotland, New Zealand, Malaysia, Singapore, South Africa, South Korea, Hong Kong and China. Prior to working in the university sector Craig worked as a chartered accountant.

His research has tended to focus on various social and environmental accountability and financial accounting issues and has been published in a number of leading international accounting journals, including: Accounting, Organizations and Society; Accounting and Business Research; Accounting, Accountability and Auditing Journal; Accounting and Finance; British Accounting Review; and The International Journal of Accounting. Craig regularly provides consulting services to corporations, government, and industry bodies on issues pertaining to financial accounting and corporate social and environmental accountability, and between 1997 and 2003 he was Chairperson of the Triple Bottom Line Issues Group of the Institute of Chartered Accountants in Australia.

Craig is on the editorial board of a number of academic accounting journals and he has been the recipient of various teaching and research awards, including teaching prizes sponsored by KPMG, and the Institute of Chartered Accountants in Australia. In July 1998 he was the inaugural recipient of the Peter Brownell Manuscript Award, an annual research award presented by the Accounting and Finance Association of Australia and New Zealand. In 1998 he was also awarded the University of Southern Queensland Individual Award for Research Excellence.

This book is an adaptation of Craig’s market leading book Australian Financial Accounting, now in its fifth edition. Further, Craig is the author of the leading Australian financial accounting theory textbook, Financial Accounting Theory, which is widely used throughout Australia and in a number of other countries.

GRANT SAMKIN, BCompt (Hons), MCom (cum laude) (Durban- Westville), DCompt (South Africa) CA (NZ) CA (SA) is a senior lecturer in the Management School at the University of Waikato. Prior to this appointment, he taught at the University of Durban- Westville and the University of Natal (Durban). Grant has also presented lectures in England. During the last 16 years he has taught undergraduate and postgraduate programs in Financial Accounting and Auditing.

Prior to his time in the university sector, Grant spent a number of years as a chartered accountant in practice and in industry. While in industry he held a senior position with a subsidiary of one of South Africa’s largest construction companies. He has publications in both professional and academic journals.