Australia
	Prof. Dr. John O Miller
	Former Director, Swinburne Graduate School of Management
	Swinburn University of Technology
	37 Robinson Road, Hawthorn Vic Toria 3122. Australia.
	Tel:  +61  3  9818-6546 ,  Mobile:  0412  181-505
	E-Mail:  jommiller@hotmail.com
	Canada
	Mr. Robert W. Dye, CMA, FCMA, LLD
	President & Chief Executive Officer,
	Purchasing Management Association of Canada,Mississauga Executive,
	Centre, 777 Bay Street Suite 2701, P. O. Box 112,Toronto
	Ontario, M5 g2c8, Canada.
	Tel: 416-977-7111 Ext 3125 , Fax: 416-977-8886
	E-Mail:  mailto:rwdye@cma-canada.org
	Web:  www.pmac.ca
	Pakistan
	Mr. Riyaz H. Bokhari
	Management Consultant
	Former Auditor General of Pakistan
	418-S, Defense LCCHS,Lahore 54792, Pakistan.
	Tel: (92-042) 572-7270 , Fax: (0092-42) 758-9185
	E-Mail:  rbokhari@wol.net.pk
	USA
	Prof. Dr. Adolf J.H. Enthoven
	Professor of Accounting and Director Centre for International Accounting Development
	The University of Texas at Dallas
	2601 N Floyd Road P.O. Box 830688, MS J041, Richardson,
	Texas, 75083-0688, USA.
	Tel:  972-883-2320 , Fax: 972-883-2192
	E-Mail:  enthoven@utdallas.edu