David L. McKee is Professor of Economics at Kent State University. A specialist in economic development and regional economics, he is the author of numerous books, including Accounting Services, the International Economy, and Third World Development (Praeger, 1992) and Accounting Services, Growth, and Change in the Pacific Basin (Quorum, 1996), both with Don E. Garner. Don E. Garner is Professor and Chair of the Department of Accounting at California State University, Stanislaus. He is a certified public accountant and a certified internal auditor as well as a specialist in auditing and accounting theory. Yosra AbuAmara McKee, PhD, is a member of a statewide research team funded by the Ohio Urban Universities Program. She is also co-author of Beyond Edge Cities (1997).