Vol. 17, No. 28	April 23, 1998

Prof. emeritus active on international accounting board

William Markell, Arthur Andersen Alumni Professor Emeritus of Accounting, is bringing the Delaware perspective to an international look at how to evaluate the credentials of accountants.

On the U.S. International Qualification Appraisal Board (IQAB), he is helping develop procedures and criteria for evaluating the credentials of qualified accountants from other countries to determine if reciprocity should be granted.

IQAB is composed of an equal number of members from the National Association of State Boards of Accountancy and the American Institute of Certified Public Accountants, which Markell represents.

IQAB was formed as a result of the many trade agreements whose objectives were to enable goods and services to flow freely across borders, Markell pointed out. At this time, agreements have been reached with Canadian and Australian chartered accountants.

Markell said he foresees that these kinds of reciprocal agreements can, in time, become global and involve many other nations.

Markell has taught American accounting practices overseas in several countries around the world and has become familiar with accounting overseas. During his career, he has been a visiting professor at the University of Manchester in England, the University of Canterbury in New Zealand and the American College in Paris. He was a Fulbright lecturer at the University of Botswana and later in Slovakia, and he also has taught in Bulgaria. He said these experiences have been useful in serving on IQAB.

A graduate of City College with a master's degree from the University of Denver and doctorate from Teacher's College, Columbia University, Markell joined the UD faculty in 1958. He was a former chairperson of the Department of Accounting and, prior to that, he was the chairperson of the Department of Business Administration.

He has served on several professional committees, including the Accounting Accreditation Committee of the American Assembly of Collegiate Schools of Business and the Academic and Career Development Executive Committee of the American Institute of Certified Public Accountants, as well as many committees of the American Accounting Association.