[2026-1 New Faculty Interview]

“Accounting is the Language of Business”

— Professor Jae-Young Kim on Reading the Meaning Behind Numbers

Beginning in the spring semester of 2026, Professor Jae-Young Kim has joined Korea University Business School. Having taught at Korea University for many years and built close relationships with students, Professor Kim uses this appointment as an opportunity to reemphasize the essence of accounting education. She argues that accounting should not be understood merely as a technical skill for preparing financial statements, but as the “language of business” through which one can understand a company’s condition and potential.

Professor Kim, who has been recognized for her teaching excellence by receiving the Seoktap Teaching Award multiple times, hopes that students will come to see accounting not as a difficult or tedious subject, but as an engaging field where they can think critically and ask questions. From the ability to interpret numbers, to an attitude of approaching fundamentals through inquiry, to the intuition for understanding accounting information, Professor Kim emphasizes a holistic approach to learning.

In this interview, Professor Kim shares her perspective on effective teaching and the future direction of accounting education. 

Q. You have been teaching at Korea University for some time and have recently been appointed as a professor. Could you share your thoughts on your teaching experience so far and your feelings about this appointment? 

It is personally very meaningful for me to begin my role as a professor at Korea University, which is where my academic journey began. Through teaching students, I find that I often learn even more myself, and it continually makes me want to become a better teacher. I hope that my research and practical experience so far can contribute, even in a small way, in that direction.

Accounting classes are often taught from the perspective of those who “produce” accounting information, but I believe that many students are more likely to be in positions where they use that information in the future. Therefore, rather than stopping at the preparation of financial statements, I believe it is more important to think about what those numbers actually mean and how they can be interpreted and used. If more classes can provide opportunities to truly experience this aspect, it would lead to more meaningful learning, and that is the direction I would like to take in my own teaching as well. 

Q. You have received high evaluations for your teaching, including multiple Seoktap Teaching Awards. What do you think makes a “good lecture” from a student’s perspective, and what teaching philosophy do you consider most important? 

Above all, I hope that students enjoy learning accounting. I believe a good lecture is not simply a way of delivering knowledge, but rather a dialogue in which the instructor and students exchange questions and responses and build understanding together. For students to naturally participate in class and expand their thinking, both the instructor and the students need to actively engage in that dialogue—and for that to happen, the conversation has to be enjoyable.

If students feel that “a class I expected to be difficult and boring is actually enjoyable,” I believe the lecture becomes much more effective. With that in mind, I try to bring energy and a sense of enjoyment into the classroom myself—though, to be honest, it’s not always easy. 

Q. Many students have already taken your classes. For those who will take your courses in the future, what can they look forward to, and what key takeaways can they expect? 

There is a well-known phrase: “Accounting is the language of business.” Warren Buffett once said this in an interview, and I think it captures the essence of accounting education very well.

If language is ultimately a tool for communication, then accounting should not stop at learning numbers and rules; rather, it is more important to understand the meaning embedded within them. Therefore, in my classes, I aim to spend a great deal of time interpreting what the numbers in financial statements are actually saying.

Managers use accounting information to explain what state their company is in, what it is doing well, and what possibilities lie ahead. I hope students can develop the ability to read the stories behind numbers through this “language” of accounting. 

Q. For students considering a career in accounting, beyond simply preparing for exams, what attitudes or experiences are essential for developing practical accounting skills? 

I hope students are not too afraid to ask questions. I believe the process of trying different things itself is important. We expand our thinking through questions, share different perspectives, and solve problems along the way. Especially in today’s environment, where AI can easily generate answers, I think it is important not to take those results at face value, but to question and verify them. Students should be able to ask whether there are errors or limitations in those answers. Ultimately, more than the technology itself, the ability to ask questions that get to the heart of the issue is becoming increasingly important.

I believe this kind of ability is built gradually through asking questions, engaging in discussion, and sometimes being wrong. In that sense, university is a great environment to ask questions and try new things, but students may sometimes feel hesitant to do so.  Professors do not have all the answers either. By thinking together and working through problems, we learn from one another—and that ultimately leads to better learning and better decisions.