Acknowledgments

Numerous people contributed their knowledge and insight to the ideas developed in this book. One of the joys of consulting is that you have the opportunity to learn from many very smart people, both colleagues and clients. Thanks are owed to many current and former clients and colleagues who helped expand my thinking and challenge my stubbornness, including Doug Barton, Pete Brewer, Reuben Chaudhury, Carolynne Cox, Robert Craven, Stu Dressler, Mary Driscoll, Lou Eyermann, Mike Geltzeiler, Christine Gattenio, Greg Hackett, Jeff Holker and the IBM Cognos Innovation Center, Greg Horn, Ian Hunt, Alex Jaime, Art Krause, Mark Krueger, Vinnie Mirchandani, Tim Murphy, Dave Paul, Steve Player and the team at the Beyond Budgeting Roundtable, Jeff Rosengard, Rick Roth, Lawrence Serven, Holly Snyder, Helene Uhlfelder, Mike Upchurch, Nic Walsh, and Liz Wenzel.

Most of all I want to thank my family. My wife, Donna, proofread much of this book and offered constant support and encouragement. As always, she was the principal reason I was able to get the job done. My two children, Eleanor and James, provided much light relief as I struggled with various sections. Their smiles and love ensured I kept my priorities right.

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