Peter Atrill is a freelance academic and author who has worked with leading institutions in the UK, Europe, and South-East Asia. As well as working as a business consultant, he was previously Head of Business and Management and Head of Accounting and Law at Plymouth Business School, University of Plymouth. Eddie McLaney is an academic author with many years of experience teaching Accounting and Finance. He was formerly the Accounting Subject Group Leader and Principal Lecturer in Accounting and Finance at Plymouth Business School, University of Plymouth.