Lu Tong

CPA (Aust.) · Accounting Assistant Professor, SWUFE

Teaching


My teaching emphasizes conceptual understanding, analytical skills, and the application of academic ideas to real-world accounting and business problems. I encourage students to move beyond memorizing technical rules by asking why accounting practices exist, how information is used, and how data and emerging technologies are changing professional work. As a Certified Practising Accountant (CPA) with CPA Australia, I bring professional accounting knowledge alongside an academic perspective to my teaching.


Courses at SWUFE

Accounting Theory

Undergraduate | Course designer and instructor | Spring 2024–Spring 2026

Unlike traditional financial and managerial accounting courses, which often focus on recording transactions and analyzing business operations, Accounting Theory takes a broader perspective. The course asks fundamental questions: Why does accounting exist? What information do different stakeholders need? How do they use that information? How should financial information be presented when stakeholders have different objectives?

Students examine these questions using economic theory, simplified theoretical models, academic research, and real-world cases. They also conduct in-depth analyses of companies of their choice, applying theoretical concepts to practical accounting and disclosure issues. With students’ permission, selected projects are shared to provide insights into Chinese companies and capital markets.

Big Data and Accounting Analytics

Undergraduate | Course designer and instructor | Fall 2026

This course introduces students to the use of data, automation, and artificial intelligence in accounting. It combines conceptual discussions with hands-on applications involving data management, visualization, web scraping, accounting automation, robotic process automation, and AI-assisted coding.

The course emphasizes the practical use of analytical tools rather than programming for its own sake. Students learn how to define an accounting problem, identify appropriate data, select and evaluate analytical methods, and communicate their findings to decision-makers. The course also examines the limitations, risks, and ethical implications of using artificial intelligence in accounting work.

Research in Corporate Finance

Postgraduate | Instructor | Spring 2024–Spring 2026

This course introduces postgraduate students to academic research in corporate finance and related areas of accounting. Students learn how to identify meaningful research questions, evaluate prior literature, develop testable hypotheses, design empirical analyses, interpret evidence, and communicate research findings.

The course connects theoretical reasoning with contemporary empirical research and helps students develop the skills needed to evaluate academic studies and undertake independent research projects.


Previous Teaching at Baruch College

I previously taught Principles of Managerial Accounting and Principles of Accounting at Baruch College, City University of New York. I also served as a teaching assistant for Principles of Managerial Accounting, Accounting Information Systems, and Data Analytics for Accounting.


Student Research and Supervision

SWUFE actively encourages undergraduate participation in academic research. Through a two-way matching process, faculty members and students form research groups and collaborate on research projects. I use these groups to help students:

  1. Understand how academic research develops from an initial question into a completed project;
  2. Apply knowledge of accounting, finance, data analysis, and research design to real problems;
  3. Develop skills in literature review, data collection, empirical analysis, academic writing, and presentation; and
  4. Explore whether graduate study, research-oriented employment, or other professional pathways match their interests.

Students who have participated in these research and supervision activities have subsequently gained admission to graduate programs at QS Top 100 universities, secured positions at Fortune 500 companies, and obtained competitive research opportunities.

I also supervise undergraduate and postgraduate theses and provide guidance on selecting feasible topics, developing research questions, designing empirical tests, interpreting results, and presenting findings clearly. My broader goal is to help students become more independent, disciplined, and thoughtful researchers.