Lindawati Gani
* Corresponding Author
Master of Accounting and Accounting Profession Education, Faculty of Economics and Business, Universitas Indonesia, Jakarta
Indonesia

GANI, Lindawati, completed her Doctor of Philosophy in Management Accounting at Faculty of Economics and Business, Universitas Indonesia in 2002. She began her career in 1987 as an auditor and management consultant. She is also a lecturer at the Faculty of Economics and Business, Universitas Indonesia (FEUI) and since 2003 she was appointed as Deputy Director of Master of Accounting Program FEUI.  She was appointed as an expert staff at the Indonesian Business Data Center from 1996 to 1998. In 2006, she was appointed as a member of the Board of Examiners for the Indonesian Certified Professional Management Accountants (CPMA). In 2008, she was elected as the Director of Master of Accounting Program and Accounting Profession Education FEUI. On June 2011, she is appointed as a full professor at the Faculty of Economics and Business, Universitas Indonesia. Her research interests are management accounting, corporate governance and strategic management.  She has published her works in journals such as Management Accounting Research and The International Journal of Accounting.
Author’s contact detail: Department of Accounting, Faculty of Economics, University of Indonesia, Prof. Dr. Mohammad Sadli Build., 2nd fl., Jl. Salemba Raya No. 4, Jakarta 10430, Indonesia; phone: +62 21 31907848; e-mail: lgani@ui.ac.id      

Johnny Jermias
Faculty of Business Administration, Simon Fraser University, Burnaby, British Columbia
Canada

Jermias, Johnny, earned his Ph.D. (1996) from University of Waterloo, Canada and M.Acc. (1992) from University of Waterloo, Canada. He is an associate professor of Faculty of Business Administration at Simon Fraser University, Burnaby, BC, Canada. His research interests are strategic management accounting, judgment and decision making, corporate governance, corporate disclosure. He has some selected publications in some journals such as Accounting, Organizations and Society (2001), Management Accounting Research (2004, 2006), International Journal of Accounting (2005, 2006, 2008), European Accounting Review (2007), British Accounting Review (2008).
Author’s contact detail: Faculty of Business Administration, Simon Fraser University, Burnaby, British Columbia, Canada V5A 1S6; phone: (604) 291-4257; e-mail: jjermias@sfu.ca.