Harold P. Roth joined the Department of Accounting and Information Management in 1981. He has B. S. and MBA degrees from West Virginia University and a Ph.D. degree from Virginia Tech. He is a Certified Management Accountant, a Certified Public Accountant, and Certified in Financial Management. His primary teaching and research interests are in the areas of managerial accounting and cost management. He has published articles in Management Accounting, Journal of Cost Management, Accounting Horizons, and other journals.