Autor: Frank J. C. Andera

ARTHUR J. WORSTER is President of Worster Associates, LLC. As a business executive and later a global consulting leader, he developed and utilized methodologies to implement IT-supportedchange in Fortune 500 companies. He has also served as programconsultant to a number of companies and executives. THOMAS R. WEIRICH, Ph D, CPA, is the Jerry and Felicia Campbell Endowed Professor of Accounting at Central Michigan University (CMU) and former chair of its School of Accounting. Hehas public accounting experience with both international anddomestic firms and has served in the Office of Chief Accountant atthe U.S. Securities & Exchange Commission. FRANK ANDERA, EDD, is professor and past chairman of the Department of Business Information Systems at Central Michigan University. He is the Director of the SAP University Alliancesprogram at CMU and an active member and participant in SAPUniversity Alliances international and statewide programs.