From clay tablets to AI: inspiring accounting students to think beyond

Deborah Habel, an accounting professor at Wayne State University’s Mike Ilitch School of Business, finds immense satisfaction in seeing her students apply classroom teachings to the real world. She loves it when they approach her to share how their coursework has helped them succeed in their careers. 

"They will see me and say, ‘I really hated that project on documentation. It was a big pain in the backside,’" she recalled with a smile. "Then they’ll tell me, ‘But the first thing I did when I joined the firm was a client’s process documentation, and I could do it, and my supervisors were impressed!’"

Habel entered the world of accounting after earning a bachelor’s in accounting and management information systems and, eventually, an M.B.A. Then, after a corporate career as an ERP Systems and Business Process consultant, she turned to teaching in 2009. 

"I fell in love with the classroom," Habel explained. "I love seeing the students have those epiphanies in class."

Teaching accounting as an Ilitch School professor 

Habel joined Wayne State in 2014 and teaches accounting information systems to undergraduate and graduate students. 

"I teach technology that accountants use in business, predominantly enterprise resource planning software applications that do the routine bookkeeping tasks that need to be done," she explained. "I also teach all augmenting tools that are currently used in practice: data analytics, business process automation, robotic process automation, artificial intelligence and so on."

While undergraduate accounting majors may find her courses exciting, she knows that students who need to take accounting courses as part of the business core requirements might not feel the same way. So, Habel constantly changes up her teaching methods to help all Ilitch School students understand the importance of the field. 

During a recent trip to England, she visited the British Museum and found inspiration in ancient cuneiform tablets dating back to early Mesopotamian civilizations. These clay tablets held accounting records, such as inventories and contracts. 

"I share that with my students now to help them understand the historical nature of accounting. Today, our payroll is ones and zeros in a computer. No one is going to look at that in 1,000 years. But historians today have translated the rock which shows that 2,000 years ago, Samar took home a small keg of ale in exchange for his daily work. It’s kind of wondrous. Getting students to understand the extent on which the world relies on accounting today - the extent that it touches everything they’ll be doing in the work world - and appreciate its value is rewarding."

Turning students’ grit into success

Turns out, Habel’s engaging teaching style and willingness to help students connect with the material works. 

"She is the person who comes to mind when I think of someone who wants to see us succeed," said Jerry Porter, an accounting major who graduated in 2019 and now works as a budget analyst for Wayne State. "She tries her hardest to help you learn something through thick and thin."

In turn, Habel is quick to praise her undergraduate and graduate students, whom she said are hardworking and tenacious. She said many of them work part-time or full-time jobs while studying, and they find ways to succeed both in and out of the classroom. 

To help them on their career journeys, Habel also encourages students to look beyond their classwork and dream big. She brings guest speakers to her courses, giving students new possibilities and opportunities to network. 

"Last semester, two agents with the IRS Criminal Investigation Unit spoke to my students and while they were all interested, a couple of students were really engaged and ready to apply," she said proudly. "I have another student who’s already planning to join the FBI. These are accounting majors, and they're going into criminal investigation because that's where you find the fraud. It sounds mundane, but it’s in the headlines and it’s very exciting when you can right a wrong."

Assisting accounting students outside the classroom

Habel’s impact goes beyond lectures and discussions. She is the chapter advisor to Alpha Kappa Psi, a business fraternity on campus at Wayne State. As the accounting department career coach, Habel also mentors students as they complete internships and introduces them at multiple professional organization meetings. She even keeps in touch with students after they graduate. 

"One student was in an organization where she felt like maybe she didn’t belong there," she recalled, "So, she reached out to me over LinkedIn. We met up to work through the situation. Is it salvageable? Can she recoup her sense of worth and power? If so, how? If not, what's the next steps? How does she discreetly search out another opportunity? I was very flattered that she reached out and hope I helped."

Habel’s efforts haven't gone unnoticed. She received the 2023 Inspirational Teacher Award from the Ilitch School and the 2023 Accounting Teaching Excellence award from the Michigan Association of Certified Public Accountants (MICPA). 

While she feels honored by the recognition, she said she’s just doing a job she loves. That’s because, ultimately, Habel just wants her students to succeed. Their growth is what gives her the most joy. 

"You know, it's not about me. It's about those little light bulbs that the students have after they come out of your class, and they come back to you later and say, ‘Yep, I got it.’"