Dr. Michael R. Kinney is a native of the rural, sand hills area of Nebraska and received a B.A. degree from Hastings College, Hastings, Nebraska, in 1978. Following graduation, Kinney worked as an insurance agent and broker and later as a commodity futures broker. He returned to graduate school in 1984, earning an M.S. in accounting from the University of Wyoming and a Ph.D. from the University of Arizona. Dr. Kinney joined the faculty of accounting at Texas A&M in 1989 and is currently the Price Waterhouse Teaching Excellence Professor of accounting. He teaches undergraduate courses in cost and management accounting and graduate courses in management control systems, corporate tax, and tax strategies. He has received numerous teaching awards, including the outstanding teacher of the Texas A&M College of Business from the College of Business Honors Society (twice), and Delta Iota Chapter's Beta Alpha Psi teaching excellence award in accounting (twice). Dr. Kinney also received the Southwest Chapter of the Academy of International Business Distinguished Paper Award for international research. Kinney has authored and co-authored numerous articles in accounting, taxation, and finance. He is married with four children and spends his free time sailing the Gulf of Mexico.

Dr. Cecily A. Raiborn is the McCoy Endowed Chair in Accounting at Texas State University-San Marcos. She received her Ph.D. from Louisiana State University in 1975. Dr. Raiborn has taught a wide variety of classes at both the undergraduate and graduate levels, including cost, managerial, intermediate, and advanced accounting as well as courses in Accounting Policy and Fraud Prevention and Detection. Her researchinterests include financial, cost management, international, quality, and ethics issues. She has published articles in accounting, law, and ethics journals including Management Accounting, Advances in Management Accounting, Journal of Accounting Case Research, Journal of Corporate Accounting and Finance, Labor Law Journal, and Journal of Business Ethics. In 1991, she received the AICPA/Louisiana CPA Society Outstanding Educator Award. Her interests outside the classroom include traveling, reading, water activities, decorating, and cooking.

Choose the most practical, real-world oriented approach to cost accounting concepts and procedures with Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition. This reader- friendly text blends proven, traditional methods of cost accounting with today's most innovative topics to engage and challenge your students. New "Potential Ethical Issues" sections emphasize the areas of growing importance in business today. COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition's streamlined framework includes numerous actual company examples and current visual illustrations to reinforce and clarify cost management techniques. Focus companies now integrated within the body of the text provide a smooth read. The book's logically sequenced, visual presentation encourages students to think beyond the numbers to critically examine today's business decisions. Expanded exercises and problems now provide a greater variety of practice, whiletheComprehensive Review Module in each chapter helps students review concepts. Keep cost accounting understandable and practical for your students with the latest edition of Kinney/Raiborn's COST ACCOUNTING: FOUNDATIONS AND EVOLUTIONS, Seventh Edition.