Cambridge Business Publishers

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

AL L. HARTGRAVES is Professor of Accounting at the Goizueta Business School at Emory University in Atlanta, Georgia with a primary teaching focus in the Executive MBA programs and other executive programs. He has also been 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 seven occasions to receive the Distinguished Educator Award. In 2002 he received Emory University’s highest teaching award, The Scholar/Teacher Award, and 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 Certifi ed Public Accountant (inactive) and a Certifi ed Management Accountant, having received the Certifi cate of Distinguished Performance on the CMA exam. He received his Ph.D. from Georgia State University.

WAYNE J. MORSE, a hiking and canoeing enthusiast, is Professor of Accounting at the Saunders College of Business at Rochester Institute of Technology. An author or co-author of more than fi fty 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 Certifi ed 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 University 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 Certifi ed Management Accountant and has held numerous offi ces 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.