Pathways Commission on Accounting Higher Education releases final report

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31 Jul, 2012

The Pathways Commission on Accounting Higher Education sponsored by the American Accounting Association (AAA) and the American Institute of CPAs (AICPA) has released its final report 'Charting a National Strategy for the Next Generation of Accountants'.

The Pathways Commission was created by the AAA and AICPA to study the future structure of higher education for the accounting profession, broadly defined, and to develop recommendations for educational pathways for students, academics, practitioners, and others in the practice and study of accounting.

In its final report the Commission makes seven recommendations:

  • Recommendation 1: Build a learned profession for the future by purposeful integration of accounting research, education, and practice for students, accounting practitioners, and educators.
  • Recommendation 2: Develop mechanisms to meet future demand for faculty by unlocking doctoral education via flexible pedagogies in existing programs and by exploring alternative pathways to terminal degrees that align with institutional missions and accounting education and research goals.
  • Recommendation 3: Reform accounting education so that teaching is respected and rewarded as a critical component in achieving each institution’s mission.
  • Recommendation 4: Develop curriculum models, engaging learning resources, and mechanisms for easily sharing them as well as enhancing faculty development opportunities in support of sustaining a robust curriculum.
  • Recommendation 5: Improve the ability to attract high-potential, diverse entrants into the profession.
  • Recommendation 6: Create mechanisms for collecting, analyzing, and disseminating information about the current and future markets for accounting professionals and accounting faculty.
  • Recommendation 7: Convert thought to action by establishing an implementation process to address these and future recommendations by creating structures and mechanisms to transition accounting change efforts from episodic events to a more continuous, sustainable process.

The Commission’s seven recommendations are situated within a complex web of interrelated challenges that are described in the full report.

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