Petri Suomala is Vice President of Teaching and Learning Services at Tampere University of Technology, Finland.

Jouni Lyly-Yrjänäinen is a University Lecturer in Industrial Management at Tampere University of Technology, Finland.

Teemu Laine is Assistant Professor at Tampere University of Technology, Finland.

Falconer Mitchell is Professor Emeritus of Management Accounting at the University of Edinburgh, UK.