Robert C. Rickards is Professor of Accounting and Finance as well as a Research Professor at the German Police University in Münster (Germany). He has directed numerous research projects for companies, foundations, and government agencies. He has also authored a trilogy of textbooks on budget planning, cost controlling, and performance evaluation.
Rolf Ritsert is Professor and Head of the Department of Business Administration and Public Management at the German Police University in Münster (Germany). He has directed research projects for the European Union, various companies, and both the German federal and state governments.
Kanitsorn Terdpaopong is an Assistant Professor in the International Accounting Program of the Faculty of Accountancy at Rangsit University (Thailand). She recently received executive research fellowships from Australia and the Republic of China as well as several national and international research grants.