JANICE M. ROEHL-ANDERSON, MBA, is a partner with Deloitte Consulting LLC, and has over 18 years of consulting experience. A specialist in accounting information systems, she has also worked for US West. Ms. Roehl-Anderson is coauthor of Controllership and The Controller’s Function, both from Wiley.
STEVEN M. BRAGG, CPA, CMA, has been chief financial officer or controller of four companies, as well as a consulting manager at Ernst & Young. He is author of numerous financial books, including Just-in-Time Accounting and Managing Explosive Corporate Growth, and coauthor of Controllership and The Controller’s Function, all from Wiley.