AUTHOR NOTES

摘要

Dr Hubert D Glover is a board member of the Institute of Management Accountants (IMA), US and a member of the IMA's Leadership Academy faculty. He is also president and co-founder of REDE Inc, which provides institutional support and consulting services to federal agencies, including NASA, Commerce and the Department of Energy. From 1980 to 1982 he worked as a staff auditor at Arthur Andersen in the regulated oil and gas audit group, before went into consultancy.