An 'emic' account is a description of behavior or a belief in terms meaningful (consciously or unconsciously) to the actor; that is, an emic account comes from a person within the culture. Almost anything from within a culture can provide an emic account.
An 'etic' account is a description of a behavior or belief by a social analyst or scientific observer (a student or scholar of anthropology or sociology, for example), in terms that can be applied across cultures; that is, an etic account attempts to be 'culturally neutral', limiting any ethnocentric, political, and/or cultural bias or alienation by the observer.