Ronald J. Huefner, CPA, CMA, PhD, received a BA in mathematics from Canisius College and an MBA and PhD in finance and accounting from Cornell University. Dr. Huefner is a Certified Public Accountant (CPA) and a Certified Management Accountant (CMA). He received New York’s gold medal for the highest score on the 1970 CPA exam. He took the CMA exam when it was first offered in 1972; he was awarded the national silver medal and holds CMA certificate #2. Dr. Huefner served for over 40 years on the accounting faculty at the State University of New York at Buffalo, where he earned the rank of SUNY Distinguished Teaching Professor. He served as chair of the accounting department on three different occasions, served three different terms as chair of the School of Management’s MBA and MS Program Committee, has published about 40 journal articles in both academic and professional journals, and coauthored a total of 22 editions of 5 different books.