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Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably.
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Certified Public Accountant (CPA) is the title of qualified accountants in numerous countries in the English-speaking world. It is generally equivalent to the title of chartered accountant in other English-speaking countries. In the United States, the CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, all states except Hawaii have passed mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements include passing the Uniform Certified Public Accountant Examination, 150 semester units of college education, and one year of accounting-related experience.
Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct, or financial misconduct within the workplace by employees, officers or directors of the organization. Forensic accountants apply a range of skills and methods to determine whether there has been financial misconduct by the firm or its employees.
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The Marriott School of Business is the business school of Brigham Young University (BYU), a private university owned by the Church of Jesus Christ of Latter-day Saints and located in Provo, Utah, United States. It was founded in 1891 and renamed in 1988 after J. Willard Marriott, founder of Marriott International, and his wife Alice following their $15 million endowment gift to the school.
Gies College of Business is the business school of the University of Illinois Urbana-Champaign, a public research university in Champaign, Illinois. The college offers undergraduate program, masters programs, and a PhD program. The college and its Department of Accountancy are separately accredited by AACSB International.
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Kevin D. Stocks is an accounting professor in the Marriott School of Management at Brigham Young University. He currently holds the KPMG Professorship and recently stepped down as the Director of the School of Accountancy, a position he held for the last nine years. This year he is involved as Professor in Residence with KPMG.
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Gary John Previts an American accountant, is a Distinguished University Professor Emeritus at Case Western Reserve University. From 1979 to June 30, 2023 he was Professor of Accountancy in the Weatherhead School of Management teaching undergraduate, masters, and doctoral courses. He is known for his work on the history of the theory and practice of accountancy.
Joni J Young is an American accounting academic.
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References
- ↑ Albrecht, W. Steve (Summer 2011). "A Letter from W. Steve Albrecht". BYU School of Accountancy Newsletter. BYU School of Accountancy: 1, 4.
- ↑ "AICPA Names Albrecht Outstanding Educator". Journal of Accountancy. June 30, 2001. Retrieved 28 June 2024.
- ↑ Mathis, Jennifer (Summer 2024). "Where Are They Now?". Marriott Alumni Magazine: 6.
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