Janice M. Roehl-Anderson is a practice leader at Deloitte & Touche, Denver. She is responsible for facilitating services to all clients in the Colorado area. Prior to joining this firm, she was a principal at Ernst & Young’s Denver office, specializing in project management and software installation. She speaks at numerous hardware and software conferences as well as lectures at the University of Southern California. She is the coauthor of The Controller’s Function.

Steven M. Bragg, CPA, CMA, CIA, CDP, 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 the author of Cost Accounting: A Comprehensive Guide, Advanced Accounting Systems, Outsourcing, Accounting Best Practices, and Managing Explosive Corporate Growth. He is the coauthor of The Controller’s Function.