Pathways Discussion Page

engaging the broad accounting community

This is a public committee  publicRSS


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


    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:

    • The “Vision Model” announced at the end of the first year of activity became a reality this year as faculty began using the model in classrooms and authors began incorporating it into their text book revisions. 
    • Significant new activities will significantly enhance the connectivity of accounting faculty and practioners.
    • Bold and necessary steps have been outlined for enhancing the value of professionally-oriented faculty in accounting programs.
    • Significant progress has been made toward achievement of a high school advanced placement course in accounting.
    • Significant progress has been made on initial recommendations about how to elevate the importance of teaching.
    • An in-depth study of various competency models has resulted in development of a comprehensive set of competencies that will be further developed for proposed curriculum enhancements and learning objectives.
    • Additional insights have been gained on the faculty shortage issue and what must be done to address this challenge.

    pathways structure

    The recommendation leaders and task force participants are proud of the work that has been done in a short period of time and are also excited about the prospects for future new ideas and enhancements to accounting higher education.  We all look forward to hearing your thoughts and comments as we move this process forward.  Most especially, we look forward to your reports of individual implementation success in your classrooms, accounting departments, accounting firms and companies or wherever you have the ability to positively influence the future of accounting higher education.

    Bill Ezzell, Deloitte, LLP (Partner, retired)  and Mark Higgins, Dean and the Alfred J. Verrecchia and Hasbro  Inc., Leadership Chair in Business, University of Rhode Island