Ronald W. Hilton is a Professor of Accounting at Cornell University. With bachelor's and master's degrees in accounting from The Pennsylvania State University, he received his PhD from The Ohio State University. A Cornell faculty member since 1977, Professor Hilton also has taught accounting at Ohio State and the University of Florida, where he held the position of Walter J. Matherly Professor of Accounting. Prior to pursuing his doctoral studies, Hilton worked for Peat, Marwick, Mitchell and Company and served as an officer in the United States Air Force. Professor Hilton is a member of the Institute of Management Accountants and has been active in the American Accounting Association. He has served as associate editor of The Accounting Review and as a member of its editorial board. Hilton also has served on the editorial board of the Journal of Management Accounting Research. He has been a member of the resident faculties of both the Doctoral Consortium and the New Faculty Consortium sponsored by the American Accounting Association. With wide-ranging research interests, Hilton has published articles in many journals, including the Journal of Accounting Research, The Accounting Review, Management Science, Decision Sciences, the Journal of Economic Behavior and Organization, Contemporary Accounting Research, and the Journal of Mathematical Psychology. He also has published a monograph in the AAA Studies in Accounting Research series, and he is a co-author of Cost Management: Strategies for Business Decisions, Budgeting: Profit Planning and Control, and Cost Accounting: Concepts and Managerial Applications. Professor Hilton's current research interests focus on contemporary cost management systems and international issues in managerial accounting. In recent years, he has toured manufacturing facilities and consulted with practicing managerial accountants in North America, Europe, Asia, and Australia.

David E. Platt is the Associate Dean for Undergraduate Programs at the McCombs School of Business, University of Texas at Austin. He earned his BS in Economics from the Wharton School at the University of Pennsylvania, his MBA in Marketing from Syracuse University, and his PhD in Accounting from Cornell University. He received his CPA while working for Pricewaterhouse Coopers, followed by several years doing financial and product management in a supply chain systems integrator. Professor Platt has taught in the McCombs School of Business BBA, MPA, MBA and Executive MBA programs, receiving teaching awards at both the undergraduate and graduate levels. From 2000 until 2012, he directed UT-Austin's Center for International Business Education and Research (CIBER) and has served as chairman of the Partnership in International Management, a consortium of leading graduate business schools with 57 member schools in 35 countries. He has been a visiting lecturer at the Sorbonne Graduate Business School, and has delivered training for Dell and other companies in the U.S., Europe, Latin America, and China.