Professor Elaine P Harris is Professor and Head of Department of Accounting and Finance and Head of Leicester Business School's Graduate Centre at De Montfort University. She is currently Chair of the Committee of Heads of Accounting (CHA), and a member of CIMA's Education Board. Her research interests are in project risk assessment and decision making. She is guest editor of the International Journal of Risk Assessment and Management and managing editor (special issues) of The Journal of Applied Accounting Research. Professor Clive R. Emmanuel is Professor of Accounting and Finance at the University of Glasgow. He is currently joint editor of the British Accounting Review. His research interests are in management control, transfer pricing, and capital budgeting. He has published extensively in UK and international journals. Samuel Komakech is Lecturer in Accounting and Finance at De Montfort University and worked as the research assistant on this CIMA-funded project, while studying for his PhD. He has worked in Uganda as a tax consultant for KPMG and teaches management accounting. His research interests are in activity based costing and capital budgeting.