Why do people get advanced degrees in extremely boring topics?
He's quite literally a specialist in how each accounting technique was made and accounting textbooks that describe them.
Accounting is already well known as one of the most boring jobs there is, and this guy went in even further and picked the most boring possible part of the boring job to specialize in. Like... why? How does someone study the history of accounting textbooks for years and not think there are more exciting things they could be doing with their life?