STEVEN M. BRAGG, CPA, CMA, CIA, CPM, CPIM, has been the 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, an MBA from Babson College, and a bachelor’s degree in economics from the University of Maine. He is also the author of Essentials of Payroll: Management and Accounting, The Controller’s Function, Just-in-Time Accounting, and Managing Explosive Corporate Growth, all from Wiley. He resides in Centennial, Colorado.