KAJ U. KOSKINEN is a senior lecturer (docent) in Industrial Management and Engineering of Tampere University of Technology, Pori, Finland. He has worked for a long period as project manager in several international engineering companies, e.g. Outokumpu and Honeywell. His main experience derives from process automation. Dr. Koskinen's research interest is focused on knowledge and project management, and he has published several articles on these research areas. PEKKA PIHLANTO has held a professorship in Management Accounting at the Turku School of Economics, Finland (TSE) since 1985 (retired 2003). He continues his research work at TSE Business and Innovation Development. Professor Pihlanto's main research interests include behavioral management accounting and accounting methodology& philosophy.