Donna Kay (formerly Donna Ulmer) is Assistant Professor of Accounting and Accounting Information Systems at Maryville University in Saint Louis, Missouri, where she teaches both undergraduate and graduate accounting. Dr. Kay earned B.S. and MBA degrees from Southern Illinois University at Edwardsville before receiving a Ph.D. from Saint Louis University, where she conducted action research on the perceived effectiveness of instructional techniques in the computer classroom. Named to Who’s Who Among American Women, Dr. Kay holds certifications as both a Certified Public Accountant (CPA) and Certified Information Technology Professional (CITP) and is an active member of the American… Institute of Certified Public Accountants, the Missouri Society of CPAs, the American Accounting Association and the Missouri Association of Accounting Educators. Dr. Kay serves on the Information Technology Committee of the MSCPA.