David Alexander is Professor of Accounting at the Birmingham Business School, The University of Birmingham, England. He has a degree in Economics and Accounting from the University of Bristol, England, and is a Fellow of the Institute of Chartered Accountants in England and Wales.

Simon Archer, a former partner of Price Waterhouse, Paris, has had many years’ experience working in Continental Europe. He was until recently Professor of Financial Management at the University of Surrey, Guildford, United Kingdom, where he continues to carry out doctoral supervisions. Professor Archer was educated at Oxford University, United Kingdom, and is a Fellow of the Institute of Chartered Accountants in England and Wales.