Business Accounting

JILL COLLIS, BA (Hons), PhD, is a Senior Lecturer at Kingston University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is an active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. ROGER HUSSEY, MSc, PhD, FCCA, is the Dean of Accounting at the Odette School of Business, University of Windsor, Canada. After a career in industry, he became Director of Research into Employee Communications at St Edmund Hall, Oxford, and later held a chair at the University of the West of England, Bristol. He has written many books and articles on accounting. His main research interests are international accounting and corporate governance.