control, revisited page 24
Ken Tysiac is a JofA senior editor covering breaking news. He has more than 20 years of journalism experience, including work with the Charlotte Observer and the Raleigh News & Observer, and two published books.
Helping CEOs connect the dots page 30
Charles Tilley, FCMA, CGMA, has been chief executive of the Chartered Institute of Management Accountants (CIMA) since 2001, is a prominent advocate for global reform of corporate reporting and is a commentator on a wide range of business and management accounting issues. He speaks at events around the world on business sustainability and ethics. He is a member of the International Integrated Reporting Council and the Supervisory Board for The Prince’s Accounting for Sustainability project. He spent 14 years at KPMG, where he became a partner in 1986. Subsequently, he was group finance director at Hambros and then Granville Baird, both investment banks. As chief executive of CIMA, he has spearheaded CIMA’s strategy of global growth, which includes breaking into emerging markets and forging a transatlantic partnership with the AICPA.
Heads in the cloud: Part 2 page 34
Daily money management page 46
Jeff Drew is a JofA senior editor. He oversees coverage of practice management and technology. He has more than 20 years of journalism experience, including a decade in various editorial capacities with American City Business Journals.
A strategic approach to IT budgeting page 38
Donny Shimamoto, CPA/CITP, is the founder and managing director of IntrapriseTechKnowlogies LLC, a CPA firm focused on organizational development and advisory services for the middle market. He is a nationally recognized expert on IT management and business intelligence and a frequent speaker at AICPA conferences. He also is a member of the AICPA Council and Assurance Services Executive Committee and is chair of the IT Executive Committee.
Tax planning for parents of college students page 50
Joseph D. Beams, CPA, Ph.D., is an associate professor of accounting at the University of New Orleans. His current research interests include tax planning, asset securitizations and employee stock options.
John W. Briggs, Ph.D., is an associate professor of accounting at James Madison University in Harrisonburg, Va. He teaches financial accounting courses, including accounting theory. His research focuses on financial accounting and tax topics.