David Marshall is Professor of Accounting Emeritus at Millikin University. He taught at Millikin, a small, independent university located in Decatur, Illinois for 25 years. He taught courses in accounting, finance, computer information systems, and business policy, and was recognized as an outstanding teacher. Prior to his teaching career, Marshall worked in public accounting and industry and he earned an MBA from Northwestern University.

Wayne McManus makes his home in Grand Cayman, Cayman Islands, BWI, where he worked in the private banking sector for several years and is now a semi-retired consultant. He maintains an ongoing relationship with the International College of the Cayman Islands as an adjunct Professor of Accounting and Law and as a member of the College’s Board of Trustees. McManus now offers the Cayman CPA Review course through the Financial Education Institute Ltd. and several professional development courses through the Chamber of Commerce. He earned an M.S. in accounting from Illinois State University, an MBA from the University of Kansas, a law degree from Northern Illinois University and a Masters of law in taxation from the University of Missouri-Kansas City. He serves as a director of Endeavour Mining Capital Corp. (EDV on the TSX exchange). He is an active member of the Cayman Islands Society of Professional Accountants and the local chapter of the CFA Institute.

Daniel F Viele is Professor of Accounting, and currently serves as Associate Vice President for Academic Affairs at Webster University. He teaches courses in financial, managerial and cost accounting as well as accounting information systems. He has developed and taught numerous online graduate courses which are offered through Webster University’s WorldClassRoom, and for his leadership role in pioneering online teaching and learning, the university presented him with a Presidential Recognition Award. Professor Viele’s students and colleagues have also cited his dedication to teaching and innovative use of technology and in 2002 Webster awarded him its highest honour—the Kemper Award for Teaching Excellence. Prior to joining Webster University in 1998, he served as a systems’ consultant for Silicon Valley’s largest provider of information technology products and services to the graphic arts and printing industry and his previous teaching experience includes ten years at Millikin University with Professor Marshall. Professor Viele, a CPA and CMA, holds an M.S. in Accounting from Colorado State University and has completed the Information Systems Faculty Development Institute at the University of Minnesota and the Advanced Information Systems Faculty Development Institute at Indiana University. He is a member of the American Institute of Certified Public Accountants, the American Accounting Association, and the Institute of Management Accountants where he served as President of the Sangamon Valley Chapter and as a member of the National Board of Directors.

About the Local Authors

Jean McCartney is a lecturer in the School of Accounting at the University of Western Sydney, a six-campus university. She teaches financial accounting at undergraduate and postgraduate levels and has been the recipient of a Vice Chancellor’s award for Service to Students for her teaching in the overseas conversion programs. She has also received nominations for excellence in teaching from her peers and students. Jean has been involved with teaching in the introductory accounting program for many years, both to accounting and non-accounting students. This book comes from 25 years of international teaching experience over three continents. Jean McCartney qualified as a Chartered Accountant with Deloitte, specialising in audit and technical development. She has maintained contact with the accounting profession through involvement in Chartered Accounting and Professional Year programs run by the Institute of Chartered Accountants in Australia, and has assisted with the Institute’s marketing initiatives on campus. She is involved with youth issues as a parent and community leader.

Di van Rhyn is the Dean of Business at the Study Group Australia Perth Campus and a Research Fellow at Murdoch Business School, Murdoch University, Western Australia. Di van Rhyn has lectured in all accounting units in a Commerce degree, including management and financial accounting, contemporary issues and accounting theory. Her professional experience has been in chartered accounting firms in small business, particularly in tax and business advice, and including insolvency, as well as project management in the construction and mining industries. Current research interests are in corporate governance and effective leadership. Di van Rhyn is a Fellow of CPA Australia. She has served on the education and membership committees of the professional bodies and education departments.