Michael Kraten, PhD, CPA specializes in the analysis of business opportunities and risks with complex factors and highly uncertain outcomes. He is a Professor Of Accounting at Houston Baptist University (HBU), where he designed and now teaches courses in entrepreneurial accounting / finance, ESG/ Sustainability accounting, and advanced financial and management accounting. He is Chair of Accounting, Economics, and Finance programs at HBU.
Michael began his career in the assurance and consulting practices of Deloitte. After serving as a Consulting Partner at BDO, then the sixth largest global accounting firm, he co-founded the boutique management consulting practice AQPQ. The acronym refers to their academic and practitioner qualifications.
He practices in all industry sectors, and has developed functional specialties in valuation, enterprise risk management, business modeling, decision analysis, forensic analysis, educational “gaming,” and strategic planning.
His innovative approach in the evolving field of sustainability, as codified in his award-winning business case Save The Blue Frog, involves the integration of assessment and implementation practices into the business activities of an institution while balancing financial and economic outcomes with social and environmental considerations.
He previously taught at Suffolk University in Boston, Maastricht University in the Netherlands, the University of Massachusetts, Sacred Heart University, and the University of Connecticut. He also presented his work at Dartmouth College, Harvard Law School, Johns Hopkins University, Yale University, and other institutions.
Michael authored or co-authored thirty peer reviewed articles in the Journal of Banking and Finance, the International Journal of Accounting, Research in Accounting Regulation, the CPA Journal, the Journal of Financial Planning, Accounting and the Public Interest, and elsewhere. He authored more than five hundred blog posts and numerous book chapters, newsletters, and podcasts for Wiley, Routledge, Henry Stewart, Kaplan, and other publishers. And he authored a book on Business Planning and Entrepreneurship for Business Expert Press.
He serves on the Editorial Advisory Board of the CPA Journal and the Advisory Board of the Center for Professional Accounting Practices at Fordham University.
He earned a PhD in Behavioral Accounting from the University of Connecticut and a MPPM in Public and Private Management from Yale University. He also earned a BBA in Public Accounting from Baruch College of the City University of New York. He is licensed as a Certified Public Accountant.