To use a different Alexa account, you need to first deregister the current one. To do this, open the Alexa app and go to Menu > Settings > Accounts > Deregister. Once you’ve done this, you can then register for a new account by going to Menu > Settings > Accounts > Add Account.
To reset your Alexa account, you’ll need to delete the app and then reinstall it. When you reinstall the app, you’ll be prompted to create a new account.