Bachelor of Business Administration, University of Michigan, 1953; Master of Business Administration, University of Michigan, 1958; Doctor of Philosophy, Ohio State University, 1963.
Sales engineer, Gray Heating Company, Monroe, Michigan, 1953-1954, 56-57; accountant, Richwine, Newton & Carlton, Certified Public Accountant, Monroe, Michigan, 1957-1959; instructor, Wayne State University, Detroit, 1959-1960; instructor, Ohio State University, Columbus, 1960-1963; professor accounting, University of Minnesota, Minneapolis, 1963-1990; Ernst & Young professor, chairperson accounting department, Michigan State University, East Lansing, 1990-1994; professor accounting, Michigan State University, East Lansing, since 1994. Visiting professor Ecole des Hautes Etudes Commerciales, France, 1970-1971, 87-88, European Institute of Business Administration (Institut Européen d'Administration des Affaires), France, 1980, 81-82. Distinguished Visiting Professor, American U. Spain, 1997.
(Accounting and Management Action 2nd Edition)
Captain United States Air Force, 1953-1959. Member American Institute of Certified Public Accountants (Outstanding Contribution to Accounting Literature award 1969), American Accounting Association (vice president 1980-1981), Finance Executive Institute, Institute Management Accountants (national director 1990-1993, national vice president since 1993).
Married Marilyn Doreen Newman, April 24, 1954 (divorced 1974). Married Marlys Ann Johnson, February 17, 1978. Children: Lorraine Ilene Gray Harr, Linda Jane Gray Brewster, Lee Ann Gray Richards, Lisa Marie Gray Sabrowsky, Tracy Lynn Sheperd.