STEVEN M. BRAGG, CPA, CMA, CIA, CDP, CSP, CPM, CPIM, has been the COO of Isolation Technologies, a consulting manager at Ernst & Young LLP, and is currently the Controller of Intertech Plastics, Inc. He received an MA in finance from Bentley College and an MBA from Babson College. He is the author of Just-in-Time Accounting (Wiley), Advanced Accounting Systems, and Outsourcing the Corporation, and coauthor of Controllership and The Controller's Function, both from Wiley.