Michael Kraten, PhD, CPA is the President and co-founder of Enterprise Management Corporation (EMC), a strategic management consulting firm. He is also a member of the Accountancy faculty at Providence College. Dr. Kraten teaches the capstone course in accounting policy at Providence College. He has also taught ethics, leadership, and cost accounting in the executive education, graduate, and undergraduate programs of Maastricht University, Suffolk University, the University of Massachusetts, and the University of Connecticut. Dr. Kraten has authored articles in the academic and practitioner literature, including the Journal of Banking and Finance, Accounting and the Public Interest, Journal of Digital Business, Journal of Theoretical Accounting Research, and CPA Journal. He has presented research studies at conferences sponsored by the American Accounting Association, the Institute of Management Accountants, and other organizations. One such study, an analysis of Libor interest rate quotations, was cited by a member of the British House of Commons in 2012 during a parliamentary debate. Dr. Kraten has worked at EMC since 1995. Previously, he was a management consulting partner at BDO Seidman (the fifth largest global accounting firm), and he spent eight years in the consulting, accounting, and audit divisions of Deloitte & Touche (the second largest firm). Dr. Kraten has earned a Ph.D. in behavioral accounting from the University of Connecticut. He has also earned an M.P.P.M. in management from Yale University and a B.B.A. in public accounting from Baruch College of the City University of New York. Dr. Kraten is a management accounting educator and researcher who specializes in behavioral factors impacting issues of negotiation, entrepreneurship, and social policy.