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                                                                    EXHIBIT 24.3

                             COMSHARE, INCORPORATED

                                POWER OF ATTORNEY


         KNOW ALL PERSONS BY THESE PRESENTS, that each of the undersigned
constitutes and appoints Dennis G. Ganster, Kathryn A. Jehle and Michael S.
Khoury, and each of them, his true and lawful attorneys-in-fact and agents, with
full power of substitution, and resubstitution for him and in his name, place
and stead, in any and all capacities, to sign a certain Registration Statement
on Form S-8 to be filed by Comshare, Incorporated relating to the Comshare,
Incorporated Employee Stock Purchase Plan and any and all amendments thereto,
and to file the same with the Securities and Exchange Commission, granting unto
such attorneys-in-fact and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or
could do in person, hereby ratifying and confirming all that such
attorneys-in-fact and agents, or any of them, or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.


Dated: December 20, 1999                   /s/ Daniel T. Carroll
                                           -----------------------------------
                                           Daniel T. Carroll, Director