Abraham J. Simon, Ph.D., CPA, is professor of accounting and information systems at Queens College of the City University of New York. He has served as consultant to several organizations and the City of New York. He has authored professional books for the AICPA and the Council on Municipal Performance. Dr. Simon's articles have appeared in many journals, including the International Journal of Accounting Education and Research, the National Public Accountant, and Credit and Financial Management. Professor Simon has practiced extensively as a CPA.