David Higgins is Professor in Accounting and Finance at Newcastle University, UK. He has published widely in the field of business history, with particular reference to staple industries, corporate performance, and the protection of intellectual property. He has served on the editorial board, and acted as associate editor, of the journal Business History.

Steven Toms is Professor of Accounting at Leeds University, UK. He has published extensively in the field of business history, focusing on organisations' accounting and financial performance, with a particular interest in the history of cotton textiles. He is a former editor of the journal Business History and an editorial board member of the Accounting History Review (formerly Accounting, Business and Financial History).