Frank G. H. Hartmann is Professor of Accounting at Radboud University. Kalle Kraus is Professor in Accounting at the Stockholm School of Economics. Göran Nilsson is a Senior Lecturer in Management Control at Uppsala University. Robert N. Anthony was the Ross Graham Walker Professor Emeritus of Management Control at Harvard Business School. Vijay Govindarajan is the Coxe Distinguished Professor at Dartmouth's Tuck School of Business and a New York Times and Wall Street Journal Best Selling author.