Author Description

About the Author Maryanne M. Mowen is associate professor of accounting at Oklahoma State University. She received her Ph.D. from Arizona State University. With degrees in economics and history, she brings a unique interdisciplinary perspective to teaching and writing in both cost accounting and management accounting. Her research interests include management accounting, behavioural decision theory, and Sarbanes-Oxley compliance, and she teaches an ethics course about the impact of Sarbanes-Oxley on the accounting profession. Mowen has published articles in journals such as Decision Science, Journal of Economic Psychology, and Journal of Management Accounting Research. She has also served as a consultant to mid-sized and Fortune 100 companies and works with corporate controllers on management accounting issues. Outside the classroom, she enjoys hiking, travelling, reading mysteries, and solving crossword puzzles. Don R. Hansen is professor of accounting at Oklahoma State University. He received his Ph.D. from the University of Arizona and has an undergraduate degree in mathematics from Brigham Young University. His research interests include activity-based costing and mathematical modelling. Hansens published articles appear in The Accounting Review; Journal of Management Accounting Research; Accounting, Organizations, and Society; Accounting Horizons; and IIE Transactions.Dr. Don R. Hansen is Professor Emeritus of Oklahoma State University. He has an undergraduate degree in mathematics from Brigham Young University. He received his Ph.D. from the University of Arizona in 1977. Dr. Hansen has published articles in both accounting and engineering journals, including The Accounting Review, The Journal of Management Accounting Research, Accounting Organizations and Society, Accounting Horizons, and IIE Transactions. He has served on the editorial board of The Accounting Review. His outside interests include family, church activities, reading, movies, and watching