Pathways Commission Forges Ahead: Recommendations on Future of Accounting Education Expected by 2012
[ILLUSTRATION OMITTED] Continuing its work of engaging the broad accounting community in accounting education, the Pathways Commission held a public meeting Feb. 26 in Atlanta. The commission invited the public to comment and make recommendations about future paths through higher education to accounting practice. The commission is a joint project of the American Accounting Association and the AICPA. Formed in August 2010, ii grew out of recommendations by the U.S. Treasury's Advisory Committee on the Auditing Profession (see "New Pathways to Accounting Excellence," JofA, Oct. 2010, page 56). As chair of the commission, Bruce Behn, the Ergen Professor of Business and professor of accounting at the University of Tennessee, moderated the meeting, which brought together professionals and academics representing diverse perspectives from what the commission calls its "supply chain" of pathways through education to practice. Supply chain group working teams and public comment panelists (who were invited and/or submitted proposals) presented analysis, ideas and recommendations to Pathways Commissioners William Ezzell, Leslie Murphy, Judy Rayburn, Jerry Strawser and Melvin Stith. Reports from the meeting and other documents, including initial issues and questions the commission is addressing, are available at its website, pathwayscommission.org. Topics included curriculum issues, the impact of emerging technologies on accounting practice and education, and the impact of the regulatory and standards environment. In an interview with the JofA, Behn further described the meeting and gave an update on the commission's next steps: JofA: You started with three preliminary issues and/or questions. Did the public meeting further refine them or point to possible answers? If so, how? Behn: I have to say I don't think the discussion at the public meeting pointed to answers, but it sure highlighted the challenges we face in much more direct ways. I would characterize them as: 1. It is important to bring accounting practice (broadly defined), education and research closer together. 2. Educators and those in practice need to build our ability to change quickly (both structurally and in terms of skill sets) to respond to rapidly changing, complex global business environments, and understand the impact of that on education pathways. 3. In both practice and education, business issues and opportunities occur as part of an integrated process. Curricula need to mirror that process, becoming more integrated, providing context, and focusing on decision making within a business process context where accounting provides key information for decision making. 4. Educators and the profession as a whole are way behind in understanding how technology is changing our world. One of our presenters actually stated that, if we don't watch out, playing our critical role in understanding and providing business information, accounting could become irrelevant. Many other issues were brought up that also refined our thinking. For example, regarding our current draft of the value proposition for the accounting profession [tinyurl.com/62gmch91, presenters brought up additional ideas that would be good to include for articulating the critical issues for education and practice for the future of accounting. The terms "accounting" and "accounting information," as used in that document, need a definition, and we talked about the possibility of accounting developing a "signature pedagogy," or a distinctive approach or method of instruction unique to accounting. Having a signature pedagogy is typical to professional education law uses the Socratic method, medicine uses grand rounds, engineering has an integrated co-op experience, and so on. JofA: Flow will you incorporate that feedback into the commission's process? Behn: After the public meeting, the Pathways Commission met to begin discussing public meeting input, integrating useful feedback and prioritizing issues to address. …