About the Authors

H. David Shermanis a Professor at Northeastern University’s College of BusinessAdministration, and an Adjunct Professor at the Tufts University School ofMedicine. He has served on the faculty of the MIT Sloan School of Management,and as a visiting faculty member at INSEAD in Fontainebleau, France. ProfessorSherman is a Certified Public Accountant (CPA) and received his MBA andDoctorate degrees from Harvard Business School. His research has long focusedon financial reporting, performance measurement/management, and financialliteracy issues facing corporate management and Boards of Directors in globalbusinesses. David has served as a director and manager of several businesses,and has consulted on financial performance issues with major corporations aswell as the U.S. Department of Defense and the Financial Accounting StandardsBoard. (Email: h.sherman@neu.edu)

S. David Young isa Professor at INSEAD, one of the world’s leading business schools. Hisgeneral expertise is in the area of corporate financial management,specializing in how companies can align their business systems with thevalue-creation imperative. He is the co-author of EVA and Value BasedManagement: A Practical Guide to Implementation, and has served as an advisorand consultant to many companies in Europe, Asia, and North America.

HarrisCollingwood is a journalist specializing in business and finance. His work hasappeared in the Harvard Business Review, the New York Times Magazine, Inc.,Worth, and many other publications. He lives in Cambridge, Massachusetts.