ACKNOWLEDGEMENTS

As you would expect from a book of this type, we have had considerable support from a range of people. In particular we would like to thank Dean Sorensen, a US based thought leader in planning who speaks and writes frequently about the need for greater integration between the strategic, financial and operational aspects of how organizations plan and manage their business. Also Anthony Parker, a clear thinking financial professional living in London with considerable experience in building planning models for some of the UK’s largest companies.

We would also like to thank Robert Fox of the AICPA and his editors for their encouragement and support in the writing of this book.