FRANK VIELBA is Managing Director of VICL, an international consulting firm. He has held senior management positions in world class companies including KPMG, Emerson Electric, ICI, Schlumberger and Coca-Cola. He is an independent consultant and works with multinational companies in the area of systems integration in M&A. CAROL VIELBA is Associate Dean for Academic Quality and Standards at Cass Business School, City University, UK. She holds research degrees in Sociology and Government and has held academic posts in New York, Birmingham and London. She is active in the field of business and management education evaluation and accreditation