Interview with Theresa Hrncir, Massey Professor of Accounting/Finance at Southeastern Oklahoma State University

Professor Hrncir is a professional educator at Southeastern Oklahoma State University teaching various courses in financial accounting and is also actively engaged with the accounting community. Dr. Hrncir has won the OSCPA educator of the year award and is widely published in accounting and finance journals including the Journal of Accountancy and CPA Focus. Dr. Hrncir generously gave of her time for an interview with Masters in Accounting.

In your teaching career you have collaborated with many recognized accounting boards, including AACSB International. How do you see globalization and issues like the IFRS impacting the fields of accounting and finance?

The issue of IFRS is a particularly interesting one. I remember other accounting changes that took years to implement. This particular change may be so territorial and difficult that it may never happen.

How is the pedagogy of accounting and finance changing with technology?

It is changing. Years ago, I would assign students a manual practice set to teach form and concepts for fundamental accounting. Many dropped by the wayside but those who stayed really learned basic accounting. Now, students can use technology that parallels computerized forms and saves time. I save grading time too because much of the software includes automatic scoring capacity and lots of options. However, employers often say that graduates are so dependent on technology that the graduates accept answers on face value rather than looking at the relative reasonableness of the answer.

Can you share with us a brief overview of your current research?

Currently I am researching on an alternative form of service learning for students, on theft and victim rights and on small business accounting practices and problems.

Do you involve students in your research, and if so, how?

Sometimes, when they do directed readings.

What advice do you have for students who are feeling overwhelmed by a challenging course or course load?

Strive for balance, take less if other things need to be considered such as family or work. Sometime the advice is there are only ___ weeks left and you can make it if you don’t push for perfection.

What other advice do you have for accounting students?

Plan ahead for coursework, class schedules and the job search. Listen to advice but realize that you will follow the career path. Make sure it is one that will make you happy and which will provide you with a decent income.

Thank you, Dr. Hrncir for taking the time to share your knowledge and experience with us. You can connect with Dr. Hrncir on LinkedIn.