Robert Simons is a professor of business administration at Harvard Business School. During the last eleven years, Simons has taught accounting, strategy, and management control courses in both the Harvard MBA Program and the Executive Education Programs. A Canadian Chartered Accountant, Simons worked as an auditor and consultant with Price Waterhouse before earning his Ph.D. from McGill University with a joint concentration in control and business policy. His ongoing research into the relationship between business strategy and management control systems has been published in academic journals and books such as Strategic Management Journal, Accounting, Organizations and Society, Contemporary Accounting Research, Accounting and Management: Field Study Perspectives, and Journal of Accounting Literature. Professor Simons has served as a consultant to a number of corporations on matters of organization structure, strategic planning, and control systems. He has testified as an expert witness before State Public Utility Commissions and in U.S. Federal Court. He lives with his wife and three children in Cohasset, twenty miles south of Boston