• Julie Smith David
    A 2 page word document: The Perception and Reality of...25.0Accounting_Perception_and_Reality_20160623.docx
    report last edited June 23, 2016 by Mark Test VanZorn3 in The Official Pathways Commission > Recommendation #5: Our Students public

    This word document already has the two models formatted to fill a page:  the perception model (the meat grinder!) and the reality model (the Pathways Vision Model that highlights the breadth of what accounting really is).  Feel free to use this if you want printed handouts - it's available under the Creative Commons license.

  • AAA HQ
    Rec #4: Technology Survey5Technology Survey (Rec #4).pdf
    discussion last edited October 9, 2015 by Judy Cothern, tagged survey in The Official Pathways Commission > Recommendation #4: Our Curricula public
  • Richard E Lillie
    Competency-based education is all the rage: What is it?9
    blog entry posted April 7, 2015 by Richard E Lillie, tagged research, teaching in Teaching with Technology > TwT public

    In his blog "OLDaily," Stephen Downes referenced an article published in The Tennessean (4/07/2015) titled Competency-based education is all the rage:  What is it?  The article was written by Kimberly K. Estep, Chancellor of WGU Tennessee (Western Governors University).


    Estep provides a great definition of competency-based education (CBE).  She provides an interesting example of how CBE works at WGU Tennessee.


    I'm interested in finding out whether your college or university has adopted any type of CBE programs, particularly for accounting.  If you have adopted a CBE for accounting or are considering doing this, please REPLY to this posting telling us about the program.


    Best wishes,


    Rick Lillie


    Rick Lillie, MAS, Ed.D., CPA (Retired)

    Associate Professor of Accounting, Emeritus

    CSUSB, CBPA, Department of Accounting & Finance

    5500 University Parkway, JB-547

    San Bernardino, CA.  92407-2397



    Telephone:  (909) 537-5726

    Skype (Username):  ricklillie



  • Richard E Lillie
    Emerging Technologies in Distance Education -- Outstanding...106
    blog entry last edited May 22, 2012 by Richard E Lillie, tagged research in Teaching with Technology > TwT public

    In July, 2010 AU Press (Athabasca University, Canada) published a book that I think you will find is an excellent resource for ideas about using technology in teaching and learning.  The book entitled Emerging Technologies in Distance Education is edited by George Veletsianos.

    AU Press makes the book available for free in Adobe Acrobat (.pdf) format.  You may download the entire publication or selected chapters.

    This book is worth exploring.  It may not turn you into a "pro from Dover" (to draw on the line from the movie Mash).  However, it should help you better understand how to use technology when you design course materials and share them with your students.


    Rick Lillie (Cal State, San Bernardino)

    Emerging Technologies in Distance Education

  • AAA HQ
    The ASK1
    discussion posted October 5, 2015 by Judy Cothern, tagged discussion in The Official Pathways Commission > Recommendation #1: Our Profession public

    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:

  • AAA HQ
    Stephen A. Zeff, Herbert S. Autrey Professor of Accounting,...3100%
    featured session last edited February 10, 2012 by Judy Cothern, tagged Home Page Announcement in Annual Meeting 2011 > Annual Meeting 2011 Features public
    The Evolution of the IASC into the IASB, and the Challenges It Faces
    Wednesday Plenary, August 10, 2010 ~ 8:30 am–9:45 am

    Stephen A. Zeff is the Herbert S. Autrey Professor of Accounting, Rice University. He is a past editor of The Accounting Review and a past President of the American Accounting Association. He was honored by the AAA in 1988 as an Outstanding Accounting Educator and by the International Accounting Section in 1999 as an Outstanding International Accounting Educator. In 2002, he was inducted as the 70th member of the Accounting Hall of Fame. In 2009, the European Accounting Association gave him the Anthony G. Hopwood Award for Academic Leadership. He is an honorary member of the Texas Society of CPAs, CPA Australia, and the Institute of Chartered Accountants in England and Wales. In 2002, the Institute of Chartered Accountants of Scotland awarded him the title of ICAS Honorary Research Fellow. From 1962 to 1966 and again since 2006 he has been the book review editor of The Accounting Review.

  • Julie Smith David
    The Future of Accounting Education: Assessing the Competency...3CSCPA 2014 Accounting Faculty Symposium Sorensen.pptx
    paper presentation last edited December 6, 2015 by Julie Smith David, tagged IMA-AAA MAS task force in Pathways Inspired Homepage > Inspired Recommendation #4: Our Curricula public

    The Future of Accounting Education:  Assessing the Competency Crisis presented at Colorado Society of CPAs

    James E. Sorensen, Ph.D., CPA, CGMAS, School of Accountancy, University of Denver

    Colorado Society of CPAs Accounting Faculty Symposium
  • Valerie Williams
    Small Business Fraud Assessment17CTLA Small Business Fraud Poster.ppt
    emerging/innovative research session posted July 30, 2012 by Valerie Williams in Annual Meeting 2012 > Annual Meeting 2012 Proceedings public
    Small Business Fraud Assessment
    Val Williams and Robert Kollar
    July 30, 2012 12:30am - August 11, 2012 12:30am
  • Roger S Debreceny
    Forthcoming paper: Blogs as Research and Teaching Resources...2
    blog entry last edited March 18, 2016 by Roger S Debreceny, tagged research, teaching in JIS Senior Editors' Blog public

    A forthcoming paper in JIS from Dr Glen Gray, California State University at Northridge, is entitled  Blogs as Research and Teaching Resources for Accounting Academics. So this is a blog about blogs!

    Glen Gray

    Dr Glen Gray

    If William Shakespeare was writing about blogs today, he would say something like "What’s in a name? A blog by any other name would still be just as sweet." Blogs are definitely a sweet source of timely information on a wide variety of topics for accounting- and AIS-related research and teaching. However, there is no absolute definition of blogs that can be used to determine whether a website is a blog or not. Blog is a label that a web master can give to his/her website or not. As working definition, a blog is a website where an individual (a blogger) or a group of individuals post observations and opinions regarding a specific topic and usually where readers can post comments. There is probably thousands of useful website that meet this definition but are not called blogs by the webmasters. Under this broad definition of blogs, social media (Facebook, Twitter, etc.) are blogs.

    Potentially useful blogs (and blog equivalents) are maintained by academics (inside and outside of the accounting domain), practitioners, large and small accounting firms, and accounting and technology vendors. The primary value of blogs is their immediacy because bloggers are very quick to post blogs regarding any events (new regulations, new lawsuits, new technologies, etc.) in the subject matter they are following. Bloggers archive their previous posts; accordingly, besides being very timely, blogs can also provide a rich history of specific subject matters. However, quoting the movie, How the Grinch Stole Christmas, “One man’s compost is another man’s potpourri.”  Blogs are not vetted or subject to independent review, consequently it’s caveat emptor when venturing into the blogosphere to collect information.  

    With that caution stated, different bloggers’ opinions—biased or not—on a specific topic or subject matter can be a valuable starting point or input for more rigorous research. These opinions can be transformed into testable hypothesis and subsequently accepted or rejected.

    These different bloggers’ opinions can also be a valuable teaching resource. Students can be assigned to locate several blogs on a specific topic, summarize differences found, and develop conclusions based on their review of the blogs and a rational for reaching those conclusions.

    The challenge is that locating applicable blogs is a messy and arbitrary process. Search of (a Google app) on the term “accounting” returns 32 million results! Fortunately, the top listed accounting blogs are frequently lists of blogs (e.g. 50 Accounting Blogs You Should Follow at  In addition to traditional web searches (e.g.,, there are specialized blog directories that provide another method to locate blogs. One place to start is 23 Blog Directories to Submit Your Blog To (

    To completely realize the value of blogs, you should also search for websites that have all the characteristics of blogs, but are not labeled blogs. For example, in addition to specifically labeled blogs, both large and small accounting firms publish newsletters, alerts, and perspectives that have all of the characteristics blogs. These blog-equivalents cover a wide variety of topics and be included in any search for blogs for research or teaching.

  • Julie Smith David
    New Feature: Member blogs!10
    blog entry last edited February 10, 2012 by Julie Smith David in AAA HQ & Digital Services Blog public

    member blogsI'm happy to announce that the AAACommons is now able to support our members by enabling Member Blogs!

    A blog is a "web log," or an online journal, that supports people sharing their insights - either about their lives or their professions.  The Presidents, the AAA headquarters, and the AAACommons have had blogs for several months, and now that we've worked out some kinks, we're ready to support others in their blogging efforts.

    To further test things, Rick Lillie has graciously volunteered to become our next blogger.  e-mail subscribeHe is an expert in using technology to enhance his teaching, and his blog will share many of his insights with others!  (click here to go to it directly) If you want to follow him closely, you can click the e-mail subscription button, or the RSS feed button, both in the upper right hand corner of all AAACommons hives (the "spaces" in which we store content).  If you subscribe with e-mail, you can specify if you want an e-mail sent whenever Rick posts to his blog, or you can specify you also want an e-mail when people comment.  If you choose RSS feed, that means that the blog will be "pushed" to a reader that you use.  I, for example, have an iGoogle page, and it collects all of the blog postings for all of the blogs I follow.  That way I just have one place to go to read everything!

    Finally, we have heard from several people that they'd like to hear more informally from subject matter experts.  Is that you?  Do you know who they are in your section or region?  We'd love to help others set up their blogs - and everyone can look forward to learning a lot from our colleagues!