The Official Pathways Commission

The Commission on Accounting Higher Education: Pathways to a Profession

This is a public Pathways  public

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#1: Our Profession #2: Future Faculty #3: Research & Teaching #4: Our Curricula #5: Our Students #6: Our Data

Updates about Recent Pathways Activities

FUTURE FACULTY: Accounting Doctoral Scholars Update

The AICPA continues to strive to increase the number of CPA’s in the classroom.  Through Accounting Doctoral Scholars (ADS) Program 2.0, we continue to advance this initiative with the hopes to launch a new iteration of the program this summer.  The goal is to have an orientation conference in November or December 2016.  To date, 58 of the original ADS participants have earned their PhDs and accepted faculty positions.  An additional 50 are in programs and on track to become PhDs.  ADS Scholars are being actively recruited. 

OUR STUDENTS:  AP Accounting Course Initiative Progress

Pathways Commission recommendation 5 seeks to “improve the ability to attract high-potential, diverse entrants into the profession.” Action item 5.1.3 requests to “Develop a high school accounting class that is eligible for Advanced Placement (AP) credit.” Pathways approached the College Board in spring 2015 with a completed AP Accounting course proposal. In fall 2015 the College Board notified the AICPA that they will not be moving forward on any new AP courses until they resolve internal issues they are currently facing. They indicated that the timing would be approximately one year, perhaps longer. In response, the AICPA formed a task force to discuss these latest updates as well as potential ways to move the AP initiative forward. The decision was made to move forward this year and expand the Accounting Pilot & Bridge Program (APBP) as the program is well established and was the program presented to the College Board. And to reevaluate next steps at the end of the year.

The overall goal this year is to grow the number of teachers trained to teach a high school accounting course and promote the growth of the APBP course. Summer 2016 involves working with targeted state societies who have shown success in the past through conducting training and gaining acceptance of the APBP course as an advanced accounting course in high schools. Most of the state societies in these states have also been successful in working with colleges and universities within their states to treat the APBP course as a replacement for the first accounting course or as an elective course. Six states (Alabama, Kansas, Kentucky, Missouri, Tennessee and Texas) are conducting AICPA supported training during summer 2016. Following the training, we will assess the training and determine next steps for moving forward.


Quarterly summaries will be posted here to provide updates about various Pathways projects.

To post or view activities, documents, etc. inspired by the work of The Commission on Accounting Higher Education: Pathways to a Profession, go to:


Pathway to Academia for Accounting Professionals Webcast

Webcast Summary

This 120 minute webcast teaches individuals how to transition into teaching accounting as a "second career". 

Learn from six individuals who have made the transition to their first teaching opportunity, teaching qualifications, teaching preparation, typical work days, various roles and compensation, and "what would you do differently."

The goal is to demystify the types of opportunities available in teaching and help you take that first step to become an academic.

Viewers will learn:

Webcast Link & Additional Information

  • What opportunities exist for practitioners to teach at the collegiate level
  • Necessary qualifications
  • Academic life overview
  • How to get started

Brought to you by the Pathways Commission
Sponsored by the American Accounting Association and the American Institute of CPAs.

Adopt the Principles and Support the Journey

  • Help us encourage widespread implementation of leading practices. The Pathways Commission is asking your department or institution to adopt the principles spelled out in this document (click more below) and to openly acknowledge your support in this journey to build a learned profession.

    Here's how you can begin the movement:




Article in Journal of Accountancy June 2014

  • report date:
    November 1, 2015
  • report date:
    November 1, 2015
  • This recently published article in the June 2014 Journal of Accountancy titled, Highlights of Ethics Research supports Pathways Commission’s efforts and Recommendation No. 1 goal to “build a learned profession for the future by purposeful integration of accounting research, education, and practice for students, accounting practioners, and educators". The dissemination of practice- related research to practitioners supports this recommendation. Please click here for the full text of the article.

Other Reports

Pathways Commission at the 2015 AAA Annual Meeting, Chicago

At the annual meeting the Pathways Commission will coordinate four sessions that highlight the work of the Commission over the past year. The first session will provide an overview of the accomplishments of all six recommendations; the three other sessions will focus on examining teaching quality, the data accumulated from a survey of department chairs, and the work the accounting curriculum.

10:15 am
Accomplishments and Next Steps
4:00 pm
Support, Evaluation, and Reward of Superior Teaching
2:00 pm
Findings from the Pathways Survey of Department Chairs
10:15 am
Actualizing the Accounting Curriculum of the Future - Evolution not Revolution


Be sure to visit us at the Pathways Exhibit Booth where we will have our annual report highlighting the accomplishments of the Pathways Commission for 2014-2015. The Pathways Commission Booth will be located at the Hyatt Regency Chicago, Purple Level, East Tower, Booth #70.

Booth hours:
Sunday: 3:00 pm - 7:00 pm
Monday: 8:00 am - 12:15 pm, 1:30 pm - 5:00 pm
Tuesday: 8:00 am - 12:15 pm, 1:30 pm - 4:30 pm

All Pathways Commission Posts

Pathways Was Sponsored by

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