Ray T. Kest, CPA, Ph.D is an Associate Professor in the MBA/MPA program at Hodges University. Dr. Kest has extensive experience in both the private and public sectors. In the private sector, Dr. Kest started his accounting career with the international accounting firm of Ernst and Ernst after serving on active duty with the US Army. He also did government consulting with Touch Ross, CPA’s after which he established his own sole proprietor CPA firm specializing in small business clients whom he has had for almost three decades. Dr. Kest served as President of the Ohio Accountancy Board in 1993-94. For almost 30 years Dr. Kest held various local offices in Ohio which included city council, county commission and county treasurer. Prior to being appointed to the Hodges University faculty, Dr. Kest served as an adjunct professor at the University of Toledo, Cleveland State University, Edison College and CTU Online. Dr. Kest started his doctoral degree at Cleveland State University in the Urban Affairs College majoring in Economic Development. His PhD is from Walden University in Management and Decision Sciences. His MBA is from The University of Toledo with a major in Finance and he holds his CPA certificate from Ohio. As an undergraduate he attended both Miami University and the University of Toledo. Dr. Kest is a member of the scholastic honoraries of Beta Gamma Sigma (business), Phi Alpha Theta (social sciences), Pi Gamma Mu (history) and Blue Key.