David Otley is Distinguished Professor of Accounting and Management (Emeritus) at Lancaster University Management School, UK. His research interests include management control systems, behavioural aspects of management accounting, managerial performance evaluation and performance-related pay.
Kim Soin is Associate Professor of Accounting and Management and Director of Postgraduate Research Students at the University of Exeter Business School, UK. Her current research focuses on the UK financial sector and the effects of the financial crisis in 2007 2009; how to improve corporate governance and rebuild trust and reputation in banks and regulators; risk management regulatory systems and the effects of marketization and (de)regulation in UK universities.