Fehrenbacher, DD (Reprint Author), Monash Univ, Monash Business Sch, Dept Accounting, POB 197, Caulfield, Vic 3145, Australia.
Fehrenbacher, Dennis D., Monash Univ, Monash Business Sch, Dept Accounting, POB 197, Caulfield, Vic 3145, Australia.
Kaplan, Steven E., Arizona State Univ, Sch Accountancy, POB 873606, Tempe, AZ 85287 USA.
Pedell, Burkhard, Univ Stuttgart, Inst Business Adm, Dept Management Accounting & Control, Keplerstr 17, D-70174 Stuttgart, Germany.