Dr. Gray was promoted to Professor of Accounting at UWF in 1997.  He received his B.S. in 1971 from Jacksonville State University, his MBA in 1973 from Auburn University, and his Ph.D. in 1980 from the University of Arkansas.  Dr. Gray also earned a Certificate in Health Care Administration from Trinity University in 1995.  He is a Certified Public Accountant in Alabama and Arkansas,  and is also certified as a Certified Management Accountant, Certified Internal Auditor, and Certified Financial Planner.  Dr. Gray has received numerous honors, such as a nomination for UWF's Distinguished Teaching Award, and an Outstanding Performance and Achievement Award, among others. His teaching interests lie mainly in the areas of Financial Accounting, Auditing, and Cost and Control in Health Care Organizations.

        Dr. Gray belongs to the honorary fraternities Phi Kappa Phi, Beta Alpha Psi, and Beta Gamma Sigma.  He also belongs to several professional organizations such as the AICPA, American Accounting Association, Institute of Certified Financial Planners, Institute of Certified Management Accountants, IIA, and the Academy of Accounting Historians.

    Dr. Gray has taught at the University of West Florida since 1982.  Previously, he taught accounting at the University of Alabama in Birmingham.