Ms. Kreissl, IMO, cannot be a proficient accounting professor. And I think I can speak to that as a CPA myself.
One of the greatest gifts God gave me was the opportunity to attend Gonzaga University. I had the same accounting professor, Dr. Dan Brajcich, for my last 3 years at GU. "Black Dan", as we lovingly called him, NEVER USED NUMBERS. No matter the course, be it Tax, Advanced Accounting, Audit, Governmental, Cost, etc., he taught the underlying theory to the course.
His exams were brutal: 5 questions, all essay, and the first sentence to most of the questions was "based on the information you've given, I can't answer it." From that point, a two- or three-pronged analysis of the topic was necessary. I remember one test (30+ years later), where I wrote 10 pages in the course of 55 minutes.
I do remember the one time he used numbers in my three years under his tutelege. A couple of students (not me!) kept pestering him, saying they needed to see the numbers in order to understand. Exasperated, Dan said "I'll do this one time, and that's it!"
"Here's the situation: you have two pigs, and one of them dies. How do you account for it?" Dr. Brajcich proceeded to spend the next 10 minutes going through the theory underlying that situation.
Ms. Kreissl may know numbers, but she could never hold a candle to the great Dr. Brajcich.
My fellow students and I absolutely loved that man.
I know nothing about accounting other than it involves keeping track of money, but your description of Dr. Brajcich really intrigued me. I’d very much like to read something by him. I couldn’t find anything on Amazon but maybe there is something out of print.