William McCarthy

Michigan State University

William McCarthy graduated from the University of Massachusetts with a Ph.D. in accounting and computer science, and since then, he has been a Professor of Accounting and Information Systems at Michigan State University.  He is the primary developer of the REA (Resource-Event-Agent) accounting and economic ontology, used in accounting systems teaching, in ERP and NRP architectures, and in interoperability standards development.  His research has been supported by the National Science Foundation and by multiple accounting firms. 

Professor McCarthy worked in the Artificial Intelligence Group of Accenture where he was part of a research team that analyzed the first uses of embedded semantics for the SEC's EDGAR system. Most recently, he has been especially active in international e-commerce standardization efforts, like ebXML, UN-CEFACT, and ISO where he was the principal architect of ISO 15944-4 and the ongoing editor for the Open-EDI blockchain standard (ISO 15944-15).