Zane Swanson is a writer who retired as a Full Professor at University of Central Oklahoma, one of the regent schools in Oklahoma, USA where he taught advanced accounting and consolidated accounting.  He was a Certified Public Accountant with an ABV.  Professor Swanson received a BS electrical engineering from Massachusetts Institute of Technology, MS industrial administration from Carnegie Mellon University, MS international business from University of South Carolina and a PhD in business from University of Oklahoma.  He has published one book and over 60 articles in accounting and finance journals such as Journal of Accounting, Auditing and Finance and Financial Management.