Dr. Chetan S. Sankar is the Thomas Walter Professor of Management at Auburn University, Auburn, AL, USA. He has extensive experience in developing and publishing award-winning case studies based on issues faced by real-world businesses. Dr. Karl-Heinz Rau is a full Professor at the Business School of the Pforzheim University, Germany, since 1992. He teaches MIS, Object oriented System-Analysis (OOA/OOD/Java), and Application Systems in Management Accounting.