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ike any book, this one was a collaborative effort involving many people. In particular, this book would not have been possible without the unwavering commitment of two people.
Ed Giniat, managing partner of Arthur Andersen's Healthcare Practice, invested endless energy and insight in this initiative firom the earliest years. He truly was a fourth author.
And Ellen Wolfe worked tirelessly during the past four years to shape and articulate many of the ideas presented in the manuscript, while continuing to remind us that "what is intangible is most enduring."
We gained much from the wisdom of Arthur Andersen experts, including: Jeannot Blanchet, Gregory Jonas, and Sridhar Ramamoorti (professional standards and reporting); Robert Hiebeler (best practices and business processes); James DeLoach (risk management); Carl Waller and Mark Miller (performance measurement); Tom Frederick (eBusiness); and Joel Hagan (the New Economy). A special thank you goes to Robert Hodgkinson for his wide-ranging intellectual contributions, including his insights into the role of information in the New Economy.
We are grateful to Tony Grimsditch, Madhu Nott, Andrew North, and Graham Atkinson for their significant contributions to the research and development of the concepts presented in these pages.