DONNIEL S. SCHULMAN is both a Partner and the Americas Theater Leader for the Financial and Cost Management practice at PricewaterhouseCoopers, LLP. Mr. Schulman has 18 years of industry and consulting experience in areas of reinventing the office of the CFO, business process reengineering, and shared services implementation.

JOHN R. DUNLEAVY, CPA, is a Partner at PricewaterhouseCoopers, LLP, specializing in the communications finance and accounting fields. He has extensive experience in consulting to the telecommunications, food processing, broadcasting, and education industries in the areas of international transfer pricing, management reporting, financial planning control, and product management and marketing information systems.

MARTIN J. HARMER is a Managing Associate in PricewaterhouseCoopers, LLP Financial Cost Management practice, where his primary focus is shared services consulting. He has over 20 years of combined industry and professional experience in international finance and accounting.

JAMES S. LUSK is Vice President and Controller of Lucent Technologies. He has played a key role in the largest IPO in U.S. history, which successfully launched Lucent Technologies. Mr. Lusk created and launched Lucent Financial Services, which provides all of the "high-volume/low-cost" accounting and financial transaction processing to Lucent.