Cambridge Business Publishers

The author team of Potter, Morse, Davis, and Hartgraves provides relevant experience, award-winning teaching, and
scholarly insights as a foundation for this leading textbook on managerial accounting.

Gordon Potter, who enjoys hiking, sailing, and crosscountry skiing, is an Associate Professor of Accounting at Cornell University’s School of Hotel Administration. He previously worked for Deloitte & Touche and JP Morgan Chase York, and is a Certified Public Accountant. Professor Potter is a recognized researcher with numerous publications including articles in the Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, The Academy of Management Journal, Accounting Organizations and Society and the Journal of Management Accounting Research. He served for five years as a member of the editorial board of the Journal of Management Accounting Research from 1999–2004. In 2002, he (and coauthors) received the Notable Contribution to Management Accounting Research Award from the Management Accounting Section of the American Accounting Association. His current research interests include strategic cost management, costing systems, and management control practices including performance measurement and employee compensation. Professor Potter also is an award-winning instructor, having been honored with outstanding teaching awards from the Carlson School of Management at the University of Minnesota and from the School of Hotel Administration at Cornell University.

Wayne J. Morse, a hiking and canoeing enthusiast, is Professor of Accounting and Associate Dean of the College of Business at Rochester Institute of Technology. An author or co-author of more than fifty published papers, monographs, and textbooks, he was a founding member of the Management Accounting section of the American Accounting Association. His most notable writings are in the areas of learning curves, human resource accounting, and quality costs. He was a member of the IMA Committee on Research and an AICPA Board of Examiners subcommittee, and he has served on the editorial boards of Advances in Accounting, Trends in Accounting Education, Issues in Accounting Education, and Management Accounting Research. A Certified Public Accountant, he received his Ph.D. from Michigan State University. Prior to joining RIT, he was on the faculty of the University of Illinois, Duke University, the University of Tennessee, Clarkson University, and the University of Alabama- Huntsville.

James R. Davis is Professor of Accounting in the Division of Business at Anderson College and Professor Emeritus of the School of Accountancy at Clemson University. A co-author of three textbooks, he has authored or co-authored numerous journal articles and professional meeting proceedings. His primary areas of interest are managerial accounting, information systems, and professional ethics. He has served on several editorial boards and professional committees and has been very active with the ICMA Examination Project. He is a Certified Management Accountant and has held numerous offices in local IMA Chapters. He received his Ph.D. from Georgia State University. His international experience has included several teaching and consulting positions in New Zealand and Portugal, the most recent being a visiting lecturer at Universidade de Algarve in Faro, Portugal.

Al L. Hartgraves is Professor of Accounting at the Goizueta Business School at Emory University in Atlanta, Georgia. He is also a frequent Guest Professor at Johannes Kepler University in Linz, Austria and at the Helsinki School of Economics and Business Administration in Finland. His published scholarly and professional articles have appeared in The Accounting Review, Accounting Horizons, Management Accounting, Journal of Accountancy, Journal of Accounting and Public Policy and many other journals. Students at Goizueta Business School have selected him on six occasions to receive the Distinguished Educator Award. In 2002 he received Emory University’s highest teaching award, The Scholar/Teacher Award, and in 2003 he was recognized as the Accounting Educator of the Year by the Georgia Society of CPAs. He has been recognized as an Outstanding Faculty Member in two editions of The Business Week Guide to the Best Business Schools. He is a Certified Public Accountant (inactive) and a Certified Management Accountant, having received the Certificate of Distinguished Performance on the CMA exam. He received his Ph.D. from Georgia State University.