Richard Palmer is the Chair of Accounting and Management Information Systems at Southeast Missouri State University. Prior to academic work, he held management positions in both public accounting and the banking industry.   Richard is a frequent speaker at commercial card user conferences and the author of over 50 professional and academic publications, including award-winning articles about industry use of e-procurement tools and commercial cards. Richard's e-commerce and commercial card research and insights have been quoted in U.S. Senate hearings, the Wall Street Journal, Business Week, CNN Money, CBS News MarketWatch, American Banker, Business Finance, Purchasing, CFO, Treasury and Risk Management, Financial Executive, Credit Card News, Cards International, Credit Card Management, Federal Times, and Government Procurement, among others.

Mahendra Gupta is the Virgil Professor of Accounting and Management at the Olin School of Business at Washington University in St. Louis. His research primarily focuses on topics of cost management, performance measures, benchmarks, e-commerce, and commercial cards. He has been published in leading acadecmic journals in the United States and abroad and has served on editorial boards of several international academic journals. Prfoessor Gupta is a frequent speaker at research workshops and business conferences worldwide. He has been a consultant to various firms and government agencies.