Acknowledgments
Mark O. Dietrich
This is my fifth (or sixth or seventh, depending upon how you count editions and major revisions—or maybe I have just lost count altogether) book, and the first one with just a single co-author, two having been written solely by me, and the others having multiple contributors. Thus, I would like to thank Greg Anderson for his dedication and efforts on behalf of our joint project, a singularly monumental undertaking for two healthcare consultants and appraisers.
Thanks also go to the following sources of research material, which some of our work relied upon for background information, and as specifically cited throughout the text:
To my professors at Boston University in the 1970s who trained Certified Public Accountants in the old-school belief of responsibility to the public first, clients second—and that one's own success would follow as a result of the first two.
To my mentor and early guide through the rocky shoals of professional writing, the late Jim Rigby, who asked nothing from those he offered his guidance to, except that they do the same for others. He passed from us much too ...