Acknowledgments

This book is the culmination of almost five years of research, collaboration with many organizations, discussions with experts, and a lot of sweat. Obviously, there are many organizations and individuals to be thanked for their valuable contributions.

Many of the book's findings are based on results gathered from the Online Scorecard studies (for North America and International). Thanks to the academic sponsors, Pepperdine University and the State University of New York at Albany, who provided the main Web site for the study and supported the supervisors and authors in volunteering their time to gather the results for the study from hundreds of organizations around the world. Thanks also to the Institute of Management Accountants for providing additional Web site services and support.

We offer our sincerest thanks to the volunteer organizational sponsors for their unwavering support throughout the studies. These sponsors played a large part in helping to advertise the study and to encourage participation from their membership. In return, the study team provided them with the opportunity to publish articles containing study results in their magazines and journals. A tremendous amount of value was received, all without monetary compensation. These organizations include:

AICPA (American Institute of Certified Public Accountants)

Balanced Scorecard Netherlands

CAM‐I (The Consortium of Advanced Management, International)

CIMA (The Chartered Institute of Management Accountants) ...

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