270 ACCOUNTING FOR MANAGERS
Robin Cooper is an associate professor of business administration at the Harvard Business
School and a fellow of the Institute of Chartered Accountants in England and Wales.
He writes a column, ‘‘Cost Management Principles and Concepts,’’ in theJournal of
Cost Managementand has produced research on activity- based costing for the CAM-1
Cost Management System Project. Robert S. Kaplan is the Arthur Lowes Dickinson
Professor of Accounting at the Harvard Business School and a professor of industrial
administration at Carnegie-Mellon University. Currently, Professor Kaplan serves on the
Executive Committee of the CAM-1 Cost Management System Project, the Manufacturing
Studies Board of the National Research Council, and the Financial Accounting Standards
Advisory Committee.