Roy B. (Roy Bernard) Kester

Roy Bernard Kester was an American accountant, educator, and author born in Cameron, Missouri, on September 11, 1882. He studied at Missouri Wesleyan College, the University of Denver, and Columbia University, and he also became a certified public accountant in Colorado. His career began in teaching and public accounting before he joined Columbia University in 1915.

At Columbia, he rose from assistant professor to full professor and remained there until his retirement in 1948. He became especially well known for writing widely used accounting textbooks, including Accounting Theory and Practice, and for helping turn accounting into a more rigorous academic discipline.

Kester was also active in the profession beyond the classroom. He served as president of the American Accounting Association in 1925 and was inducted into the Accounting Hall of Fame in 1957. He died on October 21, 1965, remembered as one of the major early voices in accounting education.