Ton Sheridan is an independent management consultant. He has over 35 years experience in consultancy and financial management, having held every post in a finance department from cost clerk to finance director. After gaining his MA at Merton College Oxford in 1955 and the obligatory two years military service (where he was commissioned in the RASC), he joined Royal Dutch Shell, working with them for nine years in London, The Hague, Borneo, Italy. His last post was as Assistant Controller of Shell Italiana, then one of the larger Shell group companies. He has a short spell as financial manager with a major British engineering company and then joined PA Consulting Group in 1967. His career with PA covered a wide variety of organisations and jobs - including being seconded to a client as finance director. As manager in PA's Strategy Division he worked extensively in continental Europe, helped by his linguistic knowledge. He left PA in 1992 to set up his own consultancy. Since working on his own he has dealt with a wide range of clients in the Polish government (recommending them how to set up management accounting training), the Czech Ministry of Economics, London Underground and the Civil Service College. He lectures widely in the UK and on the continent. For ten years he has written a regular series of case studies in the Management Accounting journal, and is the co-author of a book on financial management, Finanzmeister (Pitman, 1991). He is a member of CIMA's Management and Professional Development and European Committees and is Chairman of the Management Accounting and Controllership Working Party of the Federation des Experts Comptables Europeens (FEE). He is a director of the UK accounting bodies' company, Foundation for Accountancy and Financial Management. He is both a Chartered Management Accountant and Chartered Secretary, and is also a Fellow of the Institute of Management Consultants. He is a Freeman of the City of London.