About the Author:
Robert N. Anthony was the Ross Graham Walker Professor Emeritus of Management Control at Harvard Business School. Professor Anthony has been a director of Carborundum Company and Warnaco, Inc., both Fortune 500 companies; for 25 years he has been a trustee of Colby College, including five years as chairman of the board. He has consulted for many companies and government agencies, including General Motors Corp., AT&T, the General Accounting Office, and the Cost Accounting Standards Board. Among Professor Anthony's awards are the Distinguished Accounting Educator of the Year Award from AAA, Accounting Educator of the Year Award from Beta Alpha Psi, the Meritorious Service Award from the Executive Office of the President, the Distinguished Public Service Medal of the Department of Defense, Comptroller General's Award of the U.S. General Accounting Office and Distinguished Service Award of the Harvard Business School Association. Vijay Govindarajan is widely regarded as one of the world's leading experts on strategy and innovation, and he has been ranked #3 on the Thinkers 50 list of the world's most influential business thinkers. He is the Earl C. Daum 1924 Professor of International Business at the Amos Tuck School of Business Administration at Dartmouth College. Professional credits include Outstanding Teacher of the Year, voted by MBA students during several academic years; and Outstanding Business School Faculty, named by Business Week. Frank G.H. Hartmann is a Professor of Management Accounting and Management Control at the Rotterdam School of Management, Erasmus University in the Netherlands. Besides his managerial roles in the school, Frank conducts and supervises a number of behavioural Management Control research projects. His teaching spans MBA, executive and professional controller programmes as well as PhD programmes across the globe. Frank holds several editorial board positions, is co-author of a Dutch series on accounting and control, and is widely published in journals such as Accounting, Organizations & Society, Management Accounting Research and Behavioral Research in Accounting. Kalle Kraus is an Associate Professor in Accounting at the Stockholm School of Economics, Sweden. He has broad experience in teaching Management Control to students and management teams in Master, MBA and executive programmes. He has been awarded Best Teacher awards from Masters as well as MBA students. Kalle is involved in a number of research projects, including one on inter-organizational management control, strategy, innovation and risk management in the aerospace industry. His research is published in journals such as Management Accounting Research and Accounting, Auditing & Accountability Journal. Goeran Nilsson is a Senior Lecturer in Management Control at Uppsala University, Sweden. After working as controller in two Electrolux companies for several years, he is now responsible for the Master programme in Management Controlling at his school. He works on a number of research projects in the fi elds of Lean Management and Corporate Governance. He is also engaged in consultancy projects with controllers, leading a knowledge sharing group of senior controllers. Goeran is an editor for the Swedish handbook of Management Control which includes about 500 Swedish organizations.
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