view . spring2015
21
Whenworkingwithdevelopmentally challenged children
proved tooemotionallydraining, EksaKilfoyle sought relief
in themoreanalytical professionof accounting.Now the
UWindsor businessprofessor finds thegreatest satisfaction
in combining thehuman factorwithnumber-crunching.
Dr. Kilfoyleentereduniversityplanninga career inmedicine,
but says theemphasis onhard sciences didn’t jibewithher interest
inhelpingpeople, so she changedmajors toearnanundergraduate
degree inpsychology. Shewasn’t prepared for the rigours of that
typeof work.
“I felt tooemotionallyattached tomy clients and couldn’t
cope,” she says. “I pursuedgraduate studies inaccountingbecause
that field seemed like theopposite.”
At first, sheenjoyed thinking that accountingwas “all about the
numbers.”But Kilfoyle’s perspective shifted themore she learned
about thefield. “Whenyoudealwithpeople inany circumstances,
psychology comes into it,” she says. “I have found thehuman
element ismore important.”
Her researchon the implementationof international
accounting standards is illustrative. She focuses onhow cost-
accountingmeasures areapplied indeveloping countries.
“You think itwouldbe simple todrawupa single standard,
but how institutions define cost andprofit depends on their goals,”
she says. “The local individual idiosyncrasies affect the standards.”
Kilfoyle says that themoment there is room for interpretation,
onemust consider the factors that go into judgment. That iswhy
she likes to takea case-basedapproach toeducatingher students.
“Youneed toput the theory into context tounderstand
accounting. I amahugeadvocateof caseanalysis.”
Analyzing real-worldexamples highlights the importanceof
applying simple theoretical concepts to complex situations, she
says. Theprocess beginswhen students areundergraduates and
getsmore intenseas they tacklegraduate study.
“It isn’t different in terms of doing twodifferent things. It is
moreof a continuum,” saysKilfoyle. “I introduce concepts at the
intro level andat thehigher level, I expect that tobemasteredas
a skill. I start fromdayoneasking them to take complex cases and
applywhat I have taught them.”
Thatmethod is challenging, but produces results—inherself as
well as her students. “I likebeingable to think conceptuallyand to
playwith ideas, but thebest part of my jobhere is seeing that ‘Aha!’
effect inmy students,” she says. “I try to teach thema thought
process rather than tobecomeanexpert inaccounting.”
WhileKilfoyleadmits her exams are tough, she says students
appreciate learning tograpplewithbusiness as it is practised.
She recalls a studentwho toldher after completinga course:
“You coachus likeamother and test us likeadrill sergeant.”
“Hemeant it as a compliment,” she sayswitha laugh.
EKSA KILFOYLE, ODETTE SCHOOL OF BUSINESS
