About the Editors

Cláudio de Araujo Wanderley is Ph.D. in Accounting from the Management School, University of Sheffield. He is also an assistant professor of Accounting at Federal University of Pernambuco, Brazil. His main research interests are in the areas of management accounting and performance measurement, accounting systems in emerging economies, public sector reforms, privatisation and accounting, and regulatory accounting in the utility sector. He has published in academic and practitioner journals and books.

Fábio Frezatti is Full Professor of Management Accounting and Management Control. Ph.D. in Accounting from University of São Paulo (USP). Leads the Managerial Practices Research Group of the Accounting & Actuarial Sciences of FEA USP, Brazil, since 2002. Editor of the Accounting & Finance Review (Revista Contabilidade & Finanças), a bilingual accounting academic journal owed by University of São Paulo. Current main focus of research as a long-term project is management control in family firms. Prior production of papers and books about management accounting, BSC, and artefacts of management control were published in Brazilian journals and international academic vehicles like Accounting, Auditing and Accountability Journal, European Accounting Review, Journal of Business Review, Managerial Auditing Review, International Journal of Accounting and Information Management and Journal of Accounting & Organizational Change.