Roy B. (Roy Bernard) Kester

Born in Cameron, Missouri, on September 11, 1882, Roy Bernard Kester became one of the best-known American accounting scholars of his era. He studied at Missouri Wesleyan College and the University of Denver, later joining Columbia University, where he served as a professor of accounting and built a strong reputation as a teacher and writer.

Kester is remembered above all for his work in accounting education. He wrote extensively on accounting theory and practice, and his textbooks were used widely in colleges and business schools. His clear, methodical approach helped define the field for students and professionals during a period when modern accounting was becoming more formalized.

He was recognized by the American Accounting Association’s Accounting Hall of Fame, reflecting the lasting influence of his scholarship on the profession. Kester died on October 21, 1965.