Michel Glautier, a graduate of the Universities of Manchester and London, has a doctorate in Management Sciences from the University of Paris. He was on the faculty of the Universities of Sheffield and Manchester, Professor of Accounting and Control at INSEAD, Fontaine-bleau, and at ESSEC, Paris, and Professor of Public Accounting at Ohio University. He has been Visiting Professor at universities in the US and Australia. He is the author of numerous books and articles (Glautier & Underdown, Accounting Theory and Practice, Financial Times/Prentice Hall is in its 7th edition) and has extensive experience as a business consultant.