Falconer Mitchell, BCom, CA, is professor of management accounting at the University of Edinburgh. He has been the chairman of CIMA’s research board. His research interests lie in the area of managerial accounting with particular reference to cost management and management accounting change processes. He is also heavily involved in developing pragmatic constructivism within the accounting field.
Hanne Nørreklit, PhD, is professor of management accounting and control, at School of Business and Social Science, Aarhus University, Denmark. Her research areas include performance management and control, management rhetoric, and validity issues in accounting and management. She is the coordinator of the research network on pragmatic constructivism (see http://mgmt.au.dk/research/organisation-strategy-and-accounting/osa-research/networks/actor-reality-construction/).