Pathways Discussion Page

engaging the broad accounting community

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  • Larry E Rittenberg
    Pathways Commission3
    discussion posted August 4, 2010 by Larry E Rittenberg 

    I have read your project paper and viewed your presentation from yesterday.  Although stated very broadly, the presentation still focuses on 'money", rather than "transforming data into information" (which has also been suggested as a definition of accounting).  While the documents talk about what accountants do, the value proposition for accounting still seems very narrow (to me, at least)  by focusing on money (and similar measures).  As you progress, I urge your commission to keep in mind the broad areas that COSO has covered in the past few years (governance, enterprise risk management, controls, fraud prevention and detection) as an integral part of accounting.  I personally believe it will continue to be a growing part of what will be happening in our organizations, and either we endorse it or lose it.  I know that you have Paul Sobel on one of your supplier groups. He is excellent and can bring the internal audit, control, and risk management perspective to the discussion.

    Good luck on the project.  It is important and I wish you well.  If there is anything I can do to help, please let me know.

  • AAA HQ
    Pathways Second Year Update
    discussion posted October 12, 2015 by AAA HQ, tagged update 

    Honeycomb

    Two years have now passed since the issuance of the Pathways Commission report: Charting a National Strategy for the Next Generation of Accountants. In its second year of implementation, The Pathways Commission continues to be focused on the overall goal of enhancing the quality and integrity of the educational process for future accountants, making sure that the pipeline of future accountants is robust and building a learned profession through greater connectivity between the academic and practice elements of the profession.

    During this second year of implementation we have begun to realize the fruits of many hours of concentrated effort by so many outstanding volunteers.  Through the work of the Recommendation Leaders and their task forces, specific and actionable changes for accounting education and the practice community have been introduced and are being adopted by increasing numbers of faculty and other stakeholders with a vested interest in enhancing accounting higher education. 

    Implementation activity occurred in every recommendation area during this second year of concentrated effort.  Several major papers which dig deeper into the opportunities and impediements to accounting education change are being published and can be reviewed in detail by clicking on  individual Recommendation pages.  A major survey of accounting department chairs is currently underway and will be published soon.  As anticipated at the beginning of the implementation process, the original recommendations and the additional insights from initial implementation efforts are leading to exciting new ideas and perhaps provocative additional recommendations.  Our focus this year has two major components—tangible results from existing recommendations and establishing a sustainable process for educational change into the future.

    While significant implementation progress was made on many recommendations, here are a few key highlights for the second year of activity:

  • James Serocki
    Tax Careers34
    discussion posted September 15, 2010 by James Serocki 

    I would be interested in participating in a discussion in how best to provide business students (likely accounting majors) sufficient timely information to properly consider a tax career. It appears the recruiting process (e.g. for internships), primarily by CPA firms, comes early in a student's academic process usually junior status, often before any tax courses are taken. Therefore, most students being recruited, have only educational exposure to accounting through their course work and defer to a selection of assurance. As an academic (former practitioner) teaching taxation in a business school, my concern is that some changes need to be made in order to provide accounting majors a balanced exposure to all aspects of a career in accounting, including taxation.  This change process should be a collaborative effort by academia and potential employers (e.g. CPA firms, industry, government). 

  • AAA HQ
    Update after the 2013 Annual Meeting
    discussion posted October 12, 2015 by AAA HQ, tagged update 

    We hope you enjoyed your time at the Annual Meeting! We felt the momentum and enthusiasm around Pathways was strong and we wanted to thank you for making this Project a huge success!

    For the first time, the Pathways Commission had a booth at the Exhibit Hall which displayed all of our newest reports. Along with providing members with our newly published materials, the booth facilitated invigorating discussions about Pathways projects and possible future directions in accounting higher education. The booth was instrumental in connecting members and Commissioners in a more collaborative way allowing for the exchange of new exciting ideas and insights to emerge. On Tuesday morning, Pete and Carolyn Wilson visited the booth and gave a special presentation to the lucky visitors who happened to be visiting the booth at that time. This was a very special surprise, one that we hope will be repeated at next year’s Annual Meeting!

    In addition to the booth, Pathways had four panel sessions that highlighted the work we have accomplished since last August.  While the first session provided an overview of the progress of all six recommendations, the remaining three sessions provided a more detailed examination of the Commissions work on curriculum, advance placement and integrating professionally oriented faculty more fully into the faculty. All four sessions were followed by great discussions, demonstrating the continued interest and engagement in the Pathways mission by members who are ready to implement these new ideas at their institution. Overall, we felt that Pathway’s presence and mission was positively received and we look forward to your comments and future participation!

    Go Pathways!

  • Julie Smith David
    Ways to share and engage others:...
    discussion posted November 29, 2010 by Julie Smith David 

    I don't want to sound self-serving, but ASU has been working on defining what it will take to become the "New American University," and they have been engaging a wide range of people to try and identify both the challenges and the opportunities that we face on the horizon.  What they're trying to do seems very similar to Pathways' objectives - just focused in a different (although overlapping) area.

    They have developed a new web page to help people stay engaged, and I thought you might find what they're doing interesting - and as you start to answer some of the major issues you've posed, you might want to do something similar.

    To see what they're doing: http://www.asuchallenges.com/ 

  • Julie Smith David
    What is the value proposition for a broadly defined...2
    question posted November 9, 2010 by Julie Smith David 
    question:
    What is the value proposition for a broadly defined accounting profession?
  • Julie Smith David
    What should be the accounting educational pathways?
    question posted November 9, 2010 by Julie Smith David 
    question:
    What should be the accounting educational pathways?
  • Julie Smith David
    Who/what are our current/future markets for accounting...2
    question posted November 9, 2010 by Julie Smith David 
    question:
    Who/what are our current/future markets for accounting information and professionals? What are the skills that future accounting professionals will require?