Dr. Dan L. Heitger is Associate Professor of Accounting and Co-Director of the Center for Business Excellence at Miami University. He received his Ph.D. from Michigan State University and his undergraduate degree in accounting from Indiana University. He actively works with executives and students of all levels in developing and teaching courses in managerial and cost accounting, risk management and business reporting. He co-founded an organization that provides executive education for large international organizations. His interactions with business professionals, through executive education and the Center, allow him to bring a current and real-world perspective to his writing. His… published research focuses on managerial accounting and risk management issues and has appeared in Harvard Business Review, Behavioral Research in Accounting, Issues in Accounting Education, Journal of Accountancy, and Management Accounting Quarterly. His outside interests include hiking with his family in the National Park system.