Katerina Liu is one of the newest faculty members at Moravian University.
Though Katerina Liu only recently joined Moravian University in fall as an Assistant Professor of Practice in Accounting within the School of Business and Economics, she brings a wealth of specialized knowledge to her role.
Liu’s background, including a PhD from Rutgers University in management with a focus on accounting information systems, allows her to seamlessly integrate advanced technology into accounting. She leverages this expertise both in her research and to better prepare students for the modern job market.
“If students can have a better ability to use the technology in the accounting profession, they have a better chance of getting a job after graduation,” Liu says.
Liu’s research is primarily focused on governmental accounting—the focus of tracking public funds and ensuring accountability—and not-for-profit accounting, in which she applies her knowledge and contributes to related literature such as the peer-reviewed Journal of Information Systems (JIS). She also authored 14 chapter cases for the Intermediate Accounting (4th Edition) textbook published by Pearson on Dec. 23, 2024.
Liu is currently engaged in a research project to create an informational database for the 10-K, an annual financial report that’s filed by publicly traded companies with the U.S. Securities and Exchange Commission. Noting that there is no current database, Liu is utilizing her research and technology expertise to extract from the 10-K data on auditing, human capital resources, financial earnings, and more to create this structured database.
Liu earned her undergraduate degree in China and held an assistant accounting role before pursuing advanced degrees. She completed her master’s at Tulane University and her doctorate at Rutgers University. She is a dedicated member of professional organizations, including the American Accounting Association and the Institute of Management Accountants. She earned the Certified Management Accountant (CMA) designation in June 2025.
Prior to Moravian, Liu served as an assistant professor of accounting at Valparaiso University, a private institution in Indiana, where she taught courses in managerial accounting, accounting information systems, and intermediate accounting. At Moravian, Liu is teaching introductory financial and managerial accounting courses and will teach an advanced managerial accounting course in spring 2026.
Liu’s goal is to foster student engagement in the classroom through personalized instruction. In her current introductory courses, Liu uses the “chain of thought” approach with her students. She creates relatable scenarios, such as a coffee shop owner needing to purchase a coffee machine, and asks students to classify the associated business activities as operating, investing, or financing. She aims for students to understand concepts by relating them to their personal experiences, rather than being overwhelmed by technical terminology.
Liu’s childhood dream was to open a coffee shop, but she found the business practicalities less appealing than the aroma and taste. She ultimately followed the path of her mother and other family members into accounting.
“My mother instilled in me the ability to handle a budget, knowing I had to live my life based on a specific amount of allowance,” Liu says. “I think unconsciously I then had the ability to do accounting-related things and it was a major motivation for me to pursue the field after high school.”
At Moravian, Liu praises the kindness and support of her colleagues in the School of Business and Economics. She says she’s happy to be in an environment where she can showcase her strengths and eagerness to learn and support her students.