Mac McClelland, an attorney and accounting professional, is an associate of K2 Enterprises of Hammond, Louisiana, and Network Management Group Inc of Hutchinson, Kansas, where he specializes in operating systems and Internet technologies. He is owner and CEO of Boxlink Services, a commercial venture that provides e-mail services and web-site design and hosting for small and medium-sized businesses. Mac was formerly the director of the Centre for Financial Studies at the University of Otago in Dunedin, New Zealand, where he lived and worked for seven years from 1990 to 1996. He was also a member of the faculty of the Advanced Business Programme, ranked as one of the top 100 MBA programs in the world by The Economist, where he taught business strategy and strategic management accounting. He gained his practical experience in information systems with the National Aeronautics and Space Administration, and has an established practice in business and technology consulting. Services offered include business and strategic planning, economic feasibility analysis, business valuation, advanced cost system analysis and design, network consulting and installation, and customized business and technology training. Mac has taught hundreds of continuing professional education seminars to accountants and business managers in the United States, New Zealand, Australia, Japan, and Southeast Asia, and is a regular speaker at the national conferences of the American Institute of Certified Public Accountants. His presentations are highly rated, and he has won several awards for teaching excellence. Mac has been published in leading business and practitioner journals, including Tax Ideas, Computers in Accounting, Journal of Accounting Education , Chartered Accountants Journal of New Zealand, and the top-rated Journal of Accounting Research. 01/2004