Dr. Joseph G. San Miguel is Professor of Systems Management at the Naval Postgraduate School. He recently was the David T. McLaughlin Visiting Professor of Business at The Amos Tuck Graduate School of Business, Dartmouth College. He has also taught at the Harvard Business School, Stanford University Graduate School of Business, New York University Graduate School of Business, The University of Texas at Austin, The University of California at Davis, and the Peter F. Drucker Graduate Management Center, Claremont Graduate School. Professor San Miguel has engaged in consulting projects and management development programs with such companies as Lucent Technologies, Pacific Bell, General Electric, Digital Equipment, IBM, AT&T, Baxter International, and Harcourt General. Also, he has consulted for various federal agencies. He has been employed by Mobil Oil Corporation and Anderson, Clayton & Co. His Department of Defense and Department of the Navy research projects include: the Naval Industrial Improvement Program for the Undersecretary of the Navy; the National Industrial Security Program for the Departments of Defense and Energy and the Central Intelligence Agency; and the Financial Management Executive Program for the Assistant Secretary of Defense for Health Affairs. Professor San Miguel earned a Ph.D. at The University of Texas at Austin. He is a CPA and a member of Beta Alpha Psi, Beta Gamma Sigma, and Phi Kappa Phi honorary societies. His professional societies include the American Institute of Certified Public Accountants, American Accounting Association, Institute of Management Accountants, and The Institute for Operations Research and Management Sciences.