STEVEN M. BRAGG, CPA, CMA, CIA, CDP, CSP, CPM, CPIM, has been Chief Financial Officer or Controller of four companies, as well as a consulting manager at Ernst & Young. He received a master's degree in finance from Bentley College and an MBA from Babson College. He is also the author of Cost Accounting: A Comprehensive Guide, Advanced Accounting Systems, Outsourcing, Accounting Best Practices, and Managing Explosive Corporate Growth, and has coauthored Controllership and The Controller's Function. Mr. Bragg resides in Englewood, Colorado.