E. JAMES BURTON is Dean of the Jennings A. Jones College of Business at Middle Tennessee State University, Murfreesboro, Tennessee. An entrepreneur and businessman, Dr. Burton founded, managed, and sold several businesses before returning to academic life. He holds degrees in economics, management, and accounting, and is a Certified Public Accountant and a Certified Fraud Examiner. Dr. Burton is the author of Total Business Planning and the coauthor of The Total Business Manual, both from Wiley. STEVEN M. BRAGG, CPA, CMA, CIA, CDP, CSP, CPM, CPIM, has been the COO of Isolation Technologies, a consulting manager at Ernst & Young LLP, and is currently the Controller of Intertech Plastics, Inc. He received an MA in finance from Bentley College and an MBA from Babson College. He is the author of Just-in-Time Accounting, Advanced Accounting Systems, Outsourcing, Accounting Best Practices, and Managing Explosive Corporate Growth and the coauthor of Controllership and The Controller's Function, all published by Wiley.