MAX BAKER Lecturer in Accounting, University of Sydney Business School, Australia ANGEL BARAJAS Associate Professor of Financial Management, University of Vigo, Spain NOAH BARSKY Professor at Villanova University School of Business, USA MONICA BARTOLINI Assistant Professor of Management Accounting, University of Bologna, Italy DAVID BROWN Associate Professor in Management Accounting, University of Technology, Sydney, Australia MANDY CHENG Associate Professor at the Australian School of Business, the University of New South Wales, Australia SURESH CUGANESAN Director of the Centre for Enterprise Performance and Professor in Accounting at Swinburne University, Melbourne, Australia JULIE FOREMAN Lecturer in Accounting and Finance ZAHIRUL HOQUE Professor of Accounting, La Trobe University, Australia TOOMAS HALDMA Professor of Accounting and Dean of the Faculty of Economics and Business Administration, University of Tartu, Estonia JAYANTHI KUMARASIRI Lecturer, Faculty of Business and Enterprise, Swinburne University, Australia KERTU LÄÄTS Lecturer, Department of Accounting, University of Tartu, Estonia PANKAJ MADHANI Assistant Professor at ICFAI Business School, Ahmadabad, India TEEMU MALMI Professor, Aalto University School of Economics, Finland GARRY MARCHANT Deputy Vice-Chancellor and Provost at Bond University, Australia KLAUS MÖLLER Chair of Management Accounting and Control at Georg-August-Universität Göttingen, Germany EVELYNE POINCELOT AssociateProfessor of Finance, University of Burgundy, France JIM ROONEY Lecturer in Accounting, University of Sydney Business School, Australia RICCARDO SILVI Professor of Strategic Cost Accounting, University of Bologna, Italy FRANCO VISANI Assistant Professor in Business, University of Bologna, Italy GREGORY WEGMANN Associate Professor of Management Accounting, University of Burgundy, France