Lawrence A. (Mac) McCIeIIand, J.D., is an attorney and accounting professional and an associate of K2 Enterprises of Hammond, La. and Network Management Group of Hutchinson, Kan. McCIeIIand was formerly the director of the Centre for Financial Studies at the University of Otago in Dunedin, New Zealand, where he lived and worked for seven years from 1990 to 1996. He was also a member of the faculty of the Advanced Business Programme, ranked in the top 100 MBA programs in the world by The Economist, specializing in business strategy and strategic management accounting. He gained his practical experience in information systems with the National Aeronautics and Space Administration and has an established practice in business and technology consulting. McCIeIIand has taught hundreds of CPE seminars to accountants and business managers in the U.S., New Zealand, Australia, Japan, and Southeast Asia. His presentations are highly rated, and he has won several awards for teaching excellence. McCIeIIand has been published in leading business and practitioner journals, including Tax Ideas, Computers in Accounting, Journal of Accounting Education, Chartered Accountants Journal of New Zealand, and the top-rated Journal of Accounting Research.