39 1 10 Mardiasmo Additional Author BAHRI, Syaiful Additional Author Sirait, Alfonsus Additional Author Bootsman, James R. Additional Author Bennett, Simon Additional Author Beams, Floyd A; Anthony, Joseph H; Bettinghaus, Bruce; Smith, Kenneth A Additional Author Weygandt, Jerry J. and Kimmel, Paul D. Additional Author Paolone, Francesco Additional Author Taylor, Eileen Z. and Williams, Paul F. Additional Author Baard, Vicki C. and Dumay, John Additional Author Cory Ng and Alarcon, John Additional Author