Derrick Hayes is an Associate Professor of Accounting. He received his BBA from Cape Breton University, his MBA (CED) from Cape Breton University, his Certified Management Accountant (CMA) designation from Society of Management Accountants of Nova Scotia and his Chartered Accountant (CA) designation from the Institute of Charted Accountants of Nova Scotia. Derrick’s primary area of research is in community economic development and not-for-profit activities in Cape Breton.