Håkan Håkansson is the NEMI Professor of International Management at the BI Norwegian School of Management in Oslo. He is one of the founding members of the international IMP Group. His present research interests are accounting issues related to networks focused on innovations, and knowledge development in the interface between science and industry. He is member of a number of editorial boards, and the editor of IMP Journal. Kalle Kraus is an Assistant Professor at the Department of Accounting at the Stockholm School of Economics. His research centres on the role of accounting in inter-organisational relationships and networks, and how the shareholder value trend and capital market pressure affect large　companies listed on the stock exchange. He has been published in IMP Journal, and published a chapter on accounting in networks in the edited volume Issues in Management Accounting. Johnny Lind is the Professor in Management Accounting and Centre Director for the Accounting and Managerial Finance Unit at the Stockholm School of Economics.　He is involved in the area of accounting in inter-organisational relationships and networks. He has been published in journals such as Accounting, Organization and Society, Management Accounting Research, Journal of Business Research and IMP-Journal. He has also published chapters on accounting in networks in edited volumes such as Handbook of Management Accounting Research, and Issues in Management Accounting.