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.