Jae K. Shim, Ph.D., is professor of business administration at California State University, Long Beach. Dr. Shim received his MBA and Ph.D. degrees from the University of California at Berkeley. For over 20 years a consultant on information systems development and computer applications, he is now president of the National Business Review Foundation, a management and computer consulting firm. Dr. Shim has more than 50 books to his credit and has published some 50 articles in professional journals, including the Journal of Systems Management, Financial Management, the Journal of Operational Research, Omega, Data Management, Management Accounting, Simulation and Games, Long Range Planning, the Journal of Business Forecasting, Decision Sciences, Management Science, and Econometrica. In 1982 Dr. Shim received the Credit Research Foundation Outstanding Paper Award for one of his articles on financial modeling. He has also received a Ford Foundation Award, a Mellon Research Fellowship, and an Arthur Andersen Research Grant. Anique Qureshi, Ph.D., CPA, CIA, is associate professor of accounting and information systems at Queens College of the City University of New York. He is an expert in computer applications, especially those related to the World Wide Web. Dr. Qureshi has written two books for Prentice-Hall and has contributed chapters to books published by both Prentice-Hall and McGraw-Hill. His articles have appeared in Accounting Technology, the CPA Journal, Management Accounting, the National Public Accountant, and Internal Auditing. Joel G. Siegel, Ph.D., CPA, is a consultant to businesses on computer applications and professor of accounting, finance, and information systems, Queens College of the City University of New York. He was previously associated with Coopers and Lybrand, CPAs, and Arthur Andersen, CPAs. He has served as consultant to numerous organizations including Citicorp, ITT, and the American Institute of Certified Public Accountants (AICPA). Dr. Siegel is the author of 60 books, published by Glenlake Publishing, the American Management Association, Prentice-Hall, Richard Irwin, McGraw-Hill, HarperCollins, John Wiley, Macmillan, Probus, International Publishing, Barron's, and AICPA. He has written over 200 articles on business topics, many on computer applications to business. His articles have appeared in such journals as Computers in Accounting, Financial Executive, Financial Analysis Journal, the CPA Journal, National Public Accountant, and Practical Accountant. In 1972, he received the Outstanding Educator of America Award. Dr. Siegel is listed in Who's Who Among Writers and Who's Who in the World. He formerly chaired the National Oversight Board.