Kermit D. Larson is the Arthur Andersen & Co. Alumni Professor of Accounting Emeritus at the University of Texas at Austin. He served as chairman of the University of Texas, Department of Accounting and was visiting associate professor at Tulane University. His scholarly articles have been published in a variety of journals, including The Accounting Review, Journal of Accountancy, and Abacus. He is the author of several books, including Financial Accounting and Fundamentals of Financial and Managerial Accounting, both published by Irwin/McGraw-Hill.

Professor Larson is a member of the American Accounting Association, the Texas Society of CPAs, and the American Institute of CPAs. His positions with the AAA have included vice president, southwest regional service president, and chairperson of several committees, including the Committee of Concepts and Standards. He was a member of the committee that planned the first AAA doctoral consortium and served as its director.

Tilly Jensen graduated from the University of Alberta with a Bachelor of Commerce and later attained the designation of Certified Management Accountant. She worked in private industry for a number of years before making teaching her full-time career. Tilly is an accounting instructor at the Northern Alberta Institute of Technology (NAIT) in Edmonton, Alberta. In addition, Tilly is an academic coordinator with Athabasca University, Canada’s open, online university. She obtained her M.Ed. at the University of Sheffield in Britain while travelling abroad and is currently engaged in doctoral studies at the University of Calgary (via distance) focusing on how educational technologies can be used to enhance critical thinking.

Tilly spent four years in the Middle East teaching at Dubai Men’s College of the Higher Colleges of Technology in the United Arab Emirates. While overseas, she also taught financial accounting to students enrolled in the Chartered Institute of Management Accountants (CIMA) program, a British professional accounting designation.

During her recent sabbatical, Tilly taught accounting in China to ESL students at Shenyang Ligong University. She authored LIFA—Lyryx Interactive Financial Accounting—a dynamic, leading-edge, Web-based teaching and learning tool produced by Lyryx. Tilly has also authored material for CGA-Canada. In addition to her professional interests, Tilly places a priority on time spent with her family and friends.

Suresh Kalagnanam is an Associate Professor of Accounting at the University of Saskatchewan, where he currently teaches and researches management accounting. He is a graduate of the University of Madras in India where he obtained his Bachelor of Engineering. He subsequently obtained an MBA from Gujarat University in India, an MBA and a Master of Science in Accounting from the University of Saskatchewan, and a PhD from the University of Wisconsin-Madison in the United States. He is also a Certified Management Accountant (CMA). Professor Kalagnanam’s scholarly work has been published in Accounting Organizations and Society, International Journal of Business and Economics, Journal of Accounting Case Research, Journal of Cost Management, Management Accounting, Qualitative Research in Accounting and Management, and other books. He is a member of the American Accounting Association, Canadian Academic Accounting Association, CMA Canada, and the Institute of Management Accountants, and serves on the editorial advisory board of Accounting Horizons.