Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the CFO or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from The University of Maine. Mr. Bragg resides in Centennial, Colorado. He has written twenty books, including Accounting Best Practices, Accounting Reference Desktop, and Controllership: The Work of the Managerial Accountant, all published by Wiley.