Dr. Ray T. Kest 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 active duty with the US Army. He also did consulting with Touch Ross CPAs, after which he established his own proprietor CPA firm specializing in small business clients, some 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 and Edison College. Dr. Kest’s doctoral degree 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. Dr. Kest is a member of the scholastic honoraries of Beta Gamma Sigma (Business), Phi Alpha Theta (History), Pi Gamma Mu (Social Sciences) and Blue Key.
Dr. Kest is a member of the American Institute of CPA’s, American Society of Public Administration, Ohio Society of CPA’s, Florida Institute of CPA’s, National Association of Accountancy Boards (Ohio President 93-94), County Treasurer’s Association of Ohio, National Association of Finance Officers and Treasurers, Government Finance Officers Association, Bonita Springs Chamber of Commerce, and the Estero Chamber of Commerce.
In 2007, Dr. Kest published a book titled “Leadership and Management (or the lack thereof) in American Local Governments”, Cengage Publishing. He also published articles in the peer reviewed journals Futurics, Vol. 30, No 1 & 2, 2006, Principles of Leadership: Leadership Management, and Futurics, Vol. 29, No 1 & 2, 2005, Principles of Human Development and Economic Development. Dr. Kest is quoted in “Panic” by Michael Lewis, The Story of Modern Financial Insanity, and “Sound of the Bursting Bubble” New York Times, Sunday December 23, 2007.