WILLIAM MAGUIRE is academic director of accounting and law at Manukau Institute of Technology. He has thirty years experience as an accounting academic, which includes teaching undergraduate , post-graduate and executive short courses. William's teaching, research and consulting activities span strategy, management accounting, financial accounting and financial management. Until recently, he was head of the Management Accounting Group and deputy head of the Department of Accounting and Finance at the University of Auckland. He has held posts at the University of Natal at Durban and the University of Cape Town, and has been visiting professor/lecturer at the Universities of Cape Town, Melbourne, Texas at Dallas and the Copenhagen Business School. William has also worked in professional accounting and in industry.