C. J. MCNAIR is a professor of accounting at Babson College, Massachusetts, and author of World Class Accounting and Finance, and co-author of Benchmarking: A Tool for Continuous Improvement and Crossroads: A JIT Success Story. She lectures extensively on state-of-the-art management accounting systems, performance measurement, and continuous improvement for organizations such as The National Association of Accountants, The American Production and Inventory Control Society, and the Financial Executive Institute. McNair also consults for organizations such as Digital, Polaroid, and Caterpillar.