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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 1998 Global Employee Stock Option 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