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Confidential


There’s a group of accountants tucked away in the ivory towers of academia. But what do they do and why is their work so vital to the profession? by Susan Smith photos by Aaron Fraser


the courses that satisfied her intellectual curiosity. During her last two years as an under- graduate in Mobile, Ala., she worked in cost accounting at an engineering firm, a job she says confirmed her predilection. “It was interesting, but it was not challenging enough. It was routine aſter a while, aſter I had learned the ropes.” Soon she started taking graduate courses and teaching at Georgia State University in Atlanta.


W


“It wasn’t a focused, conscious decision when I started the PhD program,” she says. “I was more acting on intuition than anything else.” Now an associate professor at the Sobey School of Business at Saint Mary’s University in


Halifax, Kochetova-Kozloski never doubts that her choice was the right one. She especially enjoys doing research, which in her case comprises about 40% to 50% of her job. “In the academic


HILE STUDYING ACCOUNTING, Natalia Kochetova-Kozloski was always more in- terested in the “why” rather than the “how.” She wanted to know why the rules and procedures were there, not simply how to crunch the numbers. Kochetova-Kozloski, who was born in Russia and went to the US on a schol- arship in the early 1990s, liked accounting seminars and theory classes,


Campus


26 | CPA MAGAZINE | JANUARY/FEBRUARY 2016


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