CHARLES M. CALIENDO Charles Caliendo is Senior Lecturer of Accounting at the Carlson School of Management of the University of Minnesota. He has served as a lecturer at a number of colleges in the United States as well as such schools as Vienna University in Austria, University Jean Moulin (Lyon, France), and Sun Yat Sen University in China. He has served on numerous committees at the Carlson School including the Carlson Executive MBA curriculum committee, the Core Faculty Planning Committee for the Full Time Day MBA program, and the Advisory Committee for International Programs. Mr. Caliendo has also taught in numerous international programs at the Carlson School of Management. These include the Executive MBA program given in conjunction with the Vienna University in Vienna, Austria, the Executive MBA program given in conjunction with Sun Yat Sen University in Guangzhou, China, and the Executive MBA program given in conjunction with the Warsaw school of Economics. In addition, Mr. Caliendo has given accounting seminars in Bucharest, Romania for Executive MBA students and every year leads a group of Carlson Undergraduate students to Buenos Aires, Argentina to study managerial accounting techniques of companies doing business in a highly inflationary, Latin American country. Mr. Caliendo has been a consultant to numerous corporations giving accounting seminars to both financial and nonfinancial employees. A list of companies where he has spoken includes America Online, McGuire, Woods, Battle & Booth Law Firm, Motorola, Cargill, Carlson Companies, Kurt Salmon Associates Consulting, Merrill Lynch, and the Oak Ridge National Laboratory in Oak Ridge, Tennessee. He has also created and participated in management development programs in Austria and Romania for companies such Austria Telekom, and a major Romanian telecom company. He received his law degree from the University of Richmond in Richmond, Virginia after working for several years in public accounting. He also holds the title of CPA (inactive) and received his Masters of Business Administration degree from the University of Minnesota. Prior to joining the faculty at the University of Minnesota he practiced in the Minneapolis office of KPMG in the International Tax area. Mr. Caliendo has received numerous awards and recognition for his teaching at the University of Minnesota, including the Outstanding Accounting Faculty three years in a row. He has also won the Carlson School Outstanding Faculty award as well as the Outstanding Core MBA Faculty award. In addition, he was also presented with the Outstanding Carlson Executive MBA Faculty award. Finally, he was recently awarded a special award given to outstanding faculty members at the Carlson School. Mr. Caliendo and his wife Barbara live in Minneapolis with their three young boys, Charles, Paul, and Jonathan. Needless to say, with three young boys running around there isn’t too much free time for them, but they would have it no other way. They both enjoy every minute of watching their three sons grow and mature into young men.