Malcolm Prowle is Professor of Performance Management at the University of Gloucestershire Business School, UK. He has authored over sixty publications, including six full-length books (one for Palgrave Macmillan), book chapters, research reports and papers in both academic peer-reviewed and professional journals.
Mike Lucas was a Senior Lecturer in Accounting at the Open University Business School, UK, until his retirement. He is a Fellow of the Chartered Institute of Management Accountants (CIMA) and prior to entering academic life had twelve years' experience as a finance manager/director in industry. He has published a number of academic journal papers and has conducted research for CIMA on the application of management accounting in small-medium enterprises.