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engaging the broad accounting community

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    Bruce K Behn
    Feedback From AAA Northeast Regional Meeting, October 15,...
    discussion posted October 18, 2010 by Bruce K Behn, last edited February 10, 2012 
    1032 Views, 1 Comment
    Feedback From AAA Northeast Regional Meeting, October 15, 2010

    Following the presentation on the status of the Pathways Commission on Higher Education for the Accounting Profession, audience participants were asked to offer their comments and input.  The following is a summary of the comments received at that meeting:

    • We need to offer more accounting elective courses.
    • We need to broaden the types of other courses offered in accounting programs.
    • We need more forensic accounting courses at the university level.
    • University programs need to emphasize that accounting is more than just getting a CPA certificate, i.e., students should be exposed to other certificates like IMA and CMA.
    • We need to make accounting more fun in the classroom.
    • There should be more options as a path to obtaining a PhD in accounting.  All the programs are geared toward full-time and young people and there is no practical path for someone with experience and beyond their 20’s to be able to obtain a PhD.
    • Online programs need to be seriously considered as a path to PhD and to undergraduate degrees.
    • Require more accounting research focused courses in the curriculum.
    • Teach college and university teachers how to teach.  Obtaining a PhD is not an indication of a person’s ability to teach the subject.  We do more to teach elementary school teachers how to teach than college professors.
    • Get input from AICPA Leadership Academy and younger accountants.
    • We need to get input from students about to graduate.  Also, we should obtain input from students who graduated 2-3 years ago to learn how well prepared they believe they were to enter the profession.
    • We should include input on what is missing in accountants from other “users” of services such as the SEC, plaintiff’s attorneys and investment bankers.
    • We should study the cost of students obtaining the extra 30 hours in the 150 requirement and whether it is cost beneficial.
    • Teaching is too directed at obtaining a CPA and we need to teach for other alternative career paths as well.
    • We need students to have more reading, thinking and communication skills.  Expand accounting pedagogy to include other important skills and implement it earlier in the university experience.
    • We need to improve the image of becoming a CPA with a television program.
    • We need to better understand why the pass rate for the CPA exam is so much lower than doctors and lawyers.
    • Professors need to adapt to changing learning styles of the students.
    • Change introductory courses (high school and college) to start with a focus on financial statements or outcomes rather than current method of teaching inputs which means bookkeeping which is a turn-off.
    • We should have someone from a large not-for-profit on the Commission as well as representation from GAO and SEC.
    • Expand the use of internships, co-opts and other programs that blend in practical experience.
    • Need to incorporate more real-life examples, simulations and cases into the curriculum.  Add practical skills to the regular curriculum.



    • Bill Black

      As someone who resumed PhD studies after age 50, I can strongly support the establishment of additional paths to the PhD for those seasoned professionals who want to contribute to education but don't want to take a vow of poverty to go through the existing process. There has to be some way to harness those willing experienced practitioners who think 5 to 7 years studying quantitative methods and analyzing stock price fluctuations may be just too much of a barrier to a career change. 

      I love what I am doing now, and appreciate the importance of sound research tools and valid methodologies. However, the cost of getting here has been very high, and I can understand the reluctance of others to make similar transitions.