Dr. Joseph Ugras is the Dean of the College of Professional and Continuing Studies at La Salle University in Philadelphia, PA. Dr. Ugras also teaches Accounting for Managerial Decision Making at the Graduate Level. He holds a Ph.D. in accounting from Temple University, an M.B.A. in Accounting and Taxation from Fairleigh Dickinson University, and is a Certified Management Accountant (CMA). His areas of expertise include managerial accounting, activity based costing/management, strategic cost management, measurement of financial performance, and ethical issues in business. Dr. Ugras has consulted with an international pharmaceutical company, Subaru America, UNISYS, Binney and Smith and Carpenter Tech. He has made presentations at the American Accounting Association National and Regional Conferences, European Management Accounting Conference, Annual Management Accounting Research Symposia and Philadelphia Controllers Conference. He has also served as the President of the American Accounting Association Mid-Atlantic Region, as well as a variety of positions with the Institute of Management Accountants. Dr. Ugras’ research has been published in Advances in Management Accounting, Accounting Enquiries, Southern Business and Economic Journal, Journal of Business Ethics and Journal of Management Systems.