G. Richard Chesley is Professor Emeritus of Accounting at Saint Mary’s University in Halifax, Nova Scotia. He is a graduate of Mount Allison University and The Ohio State University, with B. Comm., M.A., and Ph.D. degrees. He has held appointments at Dalhousie University, the University of Pennsylvania, Hong Kong’s Lingnan University, Hong Kong Baptist University, and the University of Iowa. Professor Chesley has also conducted lectures and presentations throughout Canada, the United States, and abroad, both east and west. His publications appear in The Accounting Review, the Journal of Accounting Research, CA Magazine, CMA Management magazine, and numerous books and proceedings. Research interests include Web-based reporting, non-monetary reporting, accounting regulation, and management accounting practices. In 1996, his efforts were recognized by his peers with the L. S. Rosen Outstanding Educator Award by the Canadian Academic Accounting Association. In 2005, Saint Mary’s University recognized his university efforts with its inaugural Exemplary Service Award. The honourary position of Professor Emeritus was awarded by Saint Mary's University in 2007.

Ray F. Carroll was Associate Professor of Accounting at Dalhousie University in Halifax, Nova Scotia. He was a graduate of Saint Francis Xavier University, where he completed his B.B.A. and B.Ed. degrees, and Dalhousie University, from which he obtained M.B.A. and Ph.D. degrees. Professor Carroll taught at Hong Kong Baptist University and lectured in various international MBA programs throughout Hong Kong and Mainland China. His publications from recent years appeared in the Journal of International Business, Teaching Business Ethics, and the Journal of Intellectual Capital. He was a Fellow of Certified General Accountants- Canada and a member of the Institute of Management Accountants of Australia. He served as chairperson of the Canadian Certified General Accountants’ National Education Committee and as a member of the American Accounting Association’s Globalization Initiatives Committee. Professor Carroll passed away in February 2008 after a lengthy illness.

R. Alan Webb is an Associate Professor in the School of Accounting and Finance at the University of Waterloo. He is a graduate of Mount Allison University and the University of Alberta, with B. Comm. and Ph.D. degrees. His primary research interests are in the areas of budgeting, goal-setting, and performance measurement. Professor Webb has presented his work throughout North America and he is an Associate Editor of Contemporary Accounting Research. His recent publications appear in The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, Issues in Accounting Education, CA Magazine, and CMA Management magazine. He is a chartered accountant and has volunteered in numerous professional activities both in Canada and abroad.