Richard M.S. Wilson has devoted his career to boundary-spanning (e.g. as practitioner as well as professor, across disciplines, and in different geographic jurisdictions). He is Emeritus Professor of Business Administration & Financial Management, and Visiting Professor in the Department of Information Science, at Loughborough University, UK, and the founding editor of Accounting Education: an international journal. He is a fellow of the ACCA and CIMA, and holds two Life-time Achievement Awards – one of which is for his work in the field of Accounting Education. Ralph W. Adler is Professor of Accounting at the University of Otago, New Zealand. He has taught graduate and undergraduate students in the USA and New Zealand for more than 25 years. He is a CPA (USA) and CA (New Zealand), and is presently the Chairman of the Performance Measurement Association of Australasia. He is the past holder of the Coopers and Lybrand Peter Barr Fellowship and the American Chamber of Commerce Business Education Fellowship.