Perspectives on the Pathways Commission Report

• In Event: Session B: Accounting History

Abstract

In July of 2012 the American Accounting Association (AAA) and American Institute of Certified Public Accountants (AICPA) released the Pathways Commission Report. The report offers seven major recommendations aimed at improving accounting education. These suggestions include attracting and preparing highly-qualified students and addressing the overall relevance of activities such as research, teaching, and accounting PhD programs.

In the first paragraph of the report, the Commission states their belief that “the issues and recommendations included here, if implemented, will help accounting education and practice better meet the challenges and opportunities of the future.” The primary focus of the paper relates to the validity and viability of the Pathways recommendations. The authors respectfully acknowledge and appreciate the work done by the Commission in analyzing the current and future challenges to accounting education and in developing recommendations and action items. The purpose of this paper is to provide the unique perspectives of the authors, as a sampling of the accounting and education professionals who will be affected by the Pathways recommendations. The report asks for discourse on the issues it raises and this paper is part of that discourse.

By the way, the four authors are individuals with diverse and unique perspectives on this issue. Together they have amassed over 50 years of teaching in higher education, nearly 20 years in higher education administration, almost 20 years of teaching in K-12 education, and over 40 years of practical industry experience.

Authors

• Carolyn Conn, St Edward's University

• Chris Aquino, Niagara University

• Paul Vermette, Niagara University

• Cindy Kline, Niagara Catholic Junior Senior High School