John R. Dyson was formerly Director of Studies of the Heriot-Watt University Management Programme, Edinburgh.   Ellie Franklin currently teaches at the Middlesex University Business School, and has worked for Barclays and Deloitte (on financial services clients such as Visa, Lazards, Tullett Prebon and the UK Government’s Export credit agency). She is a fellow at the Higher Education Academy and is a member of the British Accounting and Finance Association, where for a number of years she was a part of the Accounting Education Special Interest Group executive committee. She has been an invited speaker at several events at the Institute of Chartered Accountants in England and Wales.