Introduction to Government and Non-for-Profit Accounting

Martin Ives, MBA, CPA, CGFM, CIA, serves as the Distinguished Adjunct Professor of Public Administration at New York University's Wagner Graduate School of Public Service. Before entering the academic world, Ives was Vice Chair and Director of Research of the Governmental Accounting Standards Board, a member of the Federal Accounting Standards Advisory Board, First Deputy Comptroller of the City of New York, and Deputy Comptroller of the State of New York.

In addition to this text, Professor Ives has co-authored three books (Program Control and Audit, Financial Condition Analysis and Management, and Government Performance Audit in Action). He has also written chapters for audit and municipal finance handbooks, has authored more than 25 articles for the Government Accountants Journal, the Journal of Accountancy, the Internal Auditor, and other professional journals. In addition, he has spoken to numerous professional and civic organizations. He was founding president of the Albany chapter of the Institute of Internal Auditors and served on the governing boards of several other professional organizations.

Ives has received many honors and awards including the Public Service Award (Fund for the City of New York), the Governor Charles Evans Hughes Award (Capitol District chapter of the American Society for Public Administration), and the S. Kenneth Howard Award (Association for Budgeting and Financial Management). He has also been voted Adjunct of the Year by the students at NYU's Wagner Graduate School.

Joseph R. Razek, Ph.D., CPA (inactive), CGFM, is the Energy Accounting and Tax Conference Professor of Accounting at the University of New Orleans. A graduate of Ohio Wesleyan University, he received his master's of business administration from the University of Michigan and his doctorate from the University of Illinois. He is a certified public accountant and a certified government financial manager and has consulted for many governmental and not-for-profit organizations.

Dr. Razek has published articles in the Accounting Review, Government Accountants Journal, Accounting Historians Journal, Nonprofit World and other professional journals. He has also co-authored many chapters in governmental accounting handbooks, as well as a textbook on managerial accounting. Cited by his students as a dedicated and innovative teacher, Dr. Razek has received several teaching awards. He currently teaches courses in governmental and not-for-profit accounting and health care accounting at both the graduate and undergraduate level and is a member of the Louisiana Society of CPAs Health Care Task Force.

Gordon A. Hosch, Ph.D., CPA, CGFM, received his bachelor's degree from the University of New Orleans, a master's degree from the University of Arkansas, and his doctorate in accounting from Louisiana State University in Baton Rouge. He has served as chairman of the Department of Accountancy and is currently the KPMG Professor of Accounting and Graduate Programs Coordinator in Accounting at the University of New Orleans. He has public accounting experience with Peat, Marwick, Mitchell & Co. (now KPMG) and has served as a faculty intern with the Department of Agriculture's National Finance Center.

Dr. Hosch is a member of the Louisiana Society of CPAs Governmental Accounting and Auditing Committee. He has made presentations to various organizations including the American Society of Women Accountants, the American Software Users Group, the U.S. Navy, and the Internal Revenue Service. He received the Educator of the Year Award from the Louisiana Society of CPAs as well as numerous teaching awards, including the University of New Orleans College of Business Outstanding Alumnus Award. His publications have appeared in the Governmental Accountants Journal and other journals. In addition, he has co-authored numerous chapters in governmental accounting handbooks. He has also reviewed numerous textbooks and papers during his career.