David Clark, instructor of accounting and healthcare management. Mr. Clark received a B.B.A. in Accounting, Summa Cum Laude, from West Texas State University, and a M.P.A. in Accounting & Finance from West Texas A&M University. Mr. Clark has held CEO and CFO positions in the health care industry, as well as being the managing partner of a regional health care consulting group. He is a Certified Public Accountant with audit and tax experience specializing in health care entities. His research includes the article “Utilizing Self-Insurance to Accumulate and Protect Cash Reserves” with Dr. Darlene Pulliam published in Today’s CPA. He teaches financial accounting, managerial accounting, personal financial planning, healthcare management, and healthcare finance.