Gary Previts | Weatherhead School at Case Western Reserve University
Gary Previts - Professor, Accountancy

Faculty – Gary Previts

E. Mandell de Windt Professor of Leadership and Enterprise Development
Professor, Accountancy
Distinguished University Professor, Case Western Reserve University
Member, Accountability Advisory Council, United States Government Accountability Office
Trustee, The Academy of Accounting Historians, Section of the American Accounting Association
Peter B. Lewis Building 461
Office Hours: By Appointment Only

Gary J. Previts, PhD, CPA, is coauthor of the widely referenced A HISTORY OF ACCOUNTANCY IN THE UNITED STATES and served as editor of the journal RESEARCH IN ACCOUNTING REGULATION (Elsevier) for thirty years. His numerous publications investigate the development of accounting thought and the regulation of accounting, as well as events, policy-setting entities and educational policies and practices.

Previts is the recipient of the American Institute of Certified Public Accountants (AICPA) Gold Medal and also received the 2018 Lifetime Achievement Award from the American Accounting Association (AAA). He has served as president of both the Ohio Society of Certified Public Accountants (OSCPA) and the AAA, and as a member of the AICPA Board of Directors. He chaired the human capital subcommittee of the Advisory Committee on the Auditing Profession convened by the U.S. Department of Treasury.

Previts has conducted research for the AICPA Special Committee on Financial Reporting and the Business Reporting Research Project of the Financial Accounting Standards Board (FASB). He served as a member of the Advisory Council of the Public Company Accounting Oversight Board (PCAOB) from 2007 to 2017. He is the editor of the Studies in the Development of Accounting Thought book series published by Emerald Press (U.K.).

Previts recently served as a technical advisor to the International Accounting Education Standards Board (IAESB) and as a sponsor’s representative to the “Pathways” Commission, a national body formed to study higher education for accountants. In 2014, he presented seminars at the Said Business School, Oxford University, UK, and the School of Business at Edinburgh University, Scotland. More recently he has presented at conferences in Italy and at Columbia University.

His teaching areas include undergraduate as well as masters and doctoral coursework.

PhD, University of Florida, 1972
MAcc, The Ohio State University, 1964
BBA, John Carroll University, 1963

Initially Appointed: 1979

Interests and Courses


- Development of Accounting Thought and Institutions
- Regulation and Analysis of Corporate Disclosure
- Education Policy


- Financial Accounting, Regulation, Disclosure and Analysis
- Accounting History
- Business History

Recent Courses and Syllabi

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Selected Publications


  • Flesher, D. (Author Only), Previts, G. J. (Presenter & Author), Flesher, T. (Author Only)  14th World Congress of Accounting Historians, "Biographical Profiles of the Seven chairs of the Financial Accounting Standards Board (FASB)", University G. d'Annunzio of Chieti- Pescara, Pescara, Italy. (2016).
  • Previts, G. J.  14th World Congress of Accounting Historians, "PLENARY ADDRESS "A Perspective on Learning from the Past"", University G. d'Annunzio of Chieti- Pescara, Pescara, Italy. (2016).
  • Flesher, D. L., Previts, G. J., Sharp, A. D.  AAA Annual Meeting , "Accounting for an Antebellum Southern Railroad: The Case of the Mobile and Ohio", American Accounting Association, Atlanta, Georgia. (2014).
  • Flesher, D. L. (Presenter & Author), Previts, G. J. (Presenter & Author)  SEAAA Regional Meeting , "The Clerkship of George O. May", American Accounting Association , Southeastern Region; Ohio Region . (2014).
  • Previts, G. J.  Public Affairs Discussion Group CWRU, "The Profession of Accounting: Where it came from, Where it has been and Where it is going.", College of Arts & Sciences, Center for Policy Studies, KSL Dampeer Room . (2014).
  • Lazdowski, Y. (Presenter Only), Previts, G. J. (Presenter Only)  40th Anniversary Research Conference, "Highlights of the Academy's 40 Year History ", The Academy of Accounting Historians, Osh Kosh WI. (2013).
  • Knechel , R. (Presenter Only), Previts, G. J. (Presenter Only)  Reporting and Governance Academic Conference, "Origins and Development of US Accountancy", California State University-Fullerton, Irvine CA. (2013).
  • Previts, G. J.  63rd Annual Meeting, "Why Accounting Must Change!", Southeast Region, American Accounting Association, (2011).
  • Previts, G. J. (Presenter & Author), Flesher, D. L. (Presenter & Author)  American Accounting Association Annual Meeting, "Donaldson Brown (1885-1965): 20th Century Financial Manager: The Power of An Idea Over Time", American Accounting Association, New York City. (2009).
  • Previts, G. J.  Annual Saxe Memorial Lecture, "21st Century Auditing Challenges", Baruch College, New York City. (2008).
  • Previts, G. J., Flesher, D., Sharp, A.  American Accounting Association Annual Meeting, "Personal Property and the Mobile and Ohio Railroad in the 1850s: 'Emancipated by Force of Circumstances.'", American Accounting Association, Washington, D.C.. (2006).
  • Previts, G. J., Flesher, D. L.  Accounting Hall of Fame and Academy of Accounting Historians Conference, "Donaldson Brown, Innovator of the DuPont Formula: His Influence on Financial Management", Accounting Hall of Fame and Academy of Accounting Historians, The Ohio State University. (2005).
  • Previts, G. J., Flesher, D. L., Samson, W. D.  Annual Accounting, Business & Financial History Conference, "The Railroad Influence on the Development of the American Accounting Profession,", Centre for Business Performance,Institute of Chartered Accountants in England & Wales, Cardiff, UK. (2005).
  • Previts, G. J., Kramer, S.  Southeast Region, American Accounting Association, "The International Match Company Scandal: Rediscovered History", American Accounting Association, (2005).
  • Previts, G. J.  Osaka City University Presentation, "Pathways for Common Goals,", Osaka City University, Japan. (2005).

Academic and Professional Activities

  • Editorial Review Board Member, Journal of Accounting and Free Enterprise , Florida Southern College, 2014 - Present
  • Member, Advisory Committee on the Auditing Profession, United States Department of the Treasury, 2007 - 2008
  • Officer, President/Elect/Past, American Accounting Association , 2007 - 2008
  • Editorial Review Board Member, Accounting Historians Journal, 1993 - Present
  • Editor, Guest/Special Issue, Abacus, 1988 - 2011
  • Accreditation Team Member; Focus Group Advisory Member , AACSB, 1984 - 2017
  • Officer, President/Elect/Past, Academy of Accounting Historians, 1973 - 1975


  • 2019 Best Paper Award of Excellence , Academy of Accounting Historians Section of the American Accounting Association. (2020).
  • 2018 Max Block Award, The New York State Society of CPAs publication THE CPA JOURNAL . (2018).
  • Thomas J. Burns Biographical Research Award, American Accounting Association, Academy of Accounting Historians Section. (2017).
  • Best Paper Award 2014 Accounting Historians Journal, The Academy of Accounting Historians . (2014).
  • 125 People of Impact in Accounting: Leaders who left a mark on the profession , American Institute of CPAs. (2012).
  • Distinguished University Professor, Case Western Reserve University . (2011).
  • The Accounting Hall of Fame, The Ohio State University. (2011).
  • Lifetime Achievement Award, The Association of Accounting and Finance Academics of Turkey. (2010).
  • 2010 Outstanding Educator, The American Accounting Association. (2010).
  • Gold Medal for Service, The American Insitute of CPAs. (2007).
  • Gold Medal for Meritorious Service to the CPA Profession, The Ohio Society of CPA. (2002).
  • Research Recognition Award, Weatherhead School of Management. (2000).
  • Lifetime Achievement Award, Accounting Education, American Institute of Certified Public Accountants.. (1996).
  • Theodore M. Alfred Distinguished Service Award, Weatherhead School of Management. (1995).
  • Joseph A. Silvoso Faculty Award of Merit, Federation of Schools of Accountancy. (1991).