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The Pathways Commission

The Pathways Commission. Vision for the First Academic Exposure to Accounting. G. Peter and Carolyn R. Wilson AAA 2013. Polling Question 1. Have you seen the Pathways’ Vision? Yes, at the annual meeting Yes, at a region meeting Yes, on-line or other venue No, not yet .

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The Pathways Commission

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  1. The Pathways Commission Vision for the First Academic Exposure to Accounting G. Peter and Carolyn R. Wilson AAA 2013

  2. Polling Question 1 Have you seen the Pathways’ Vision? • Yes, at the annual meeting • Yes, at a region meeting • Yes, on-line or other venue • No, not yet

  3. Contributors to the Pathways Vision Model: Sam Leno, formerly Boston Scientific David Moss, Citigroup - Citi Markets Leslie Knowlton, Deloitte Ellen Glazerman, Ernst & Young Dan Roam, Digital Roam, Inc. Lisa Koonce, University of Texas Julie Smith David, American Accounting Association Mike Tiller, Indiana University, Chair of Vision Committee Tracey Sutherland, American Accounting Association Carolyn Wilson, Boston College Pete Wilson, Boston College

  4. that it’s the process of “bean counting.” A widely held perception of accounting is Word Cloud was created with taxedo.com and used under the Creative Commons License.

  5. Through this view, the public perceives accounting as a mechanical, black-or-white, right-or-wrong process.

  6. Reality is that accounting plays a critical role in supporting a prosperous society. Word Cloud was created with taxedo.com and used under the Creative Commons License.

  7. This is the“Pathways Vision Model.”

  8. Often it is said that … • Accounting is the language of business.

  9. However, the public’s perception is narrow. • The public’s view of accounting following “black and white” rules, while essential, is only the grammar.

  10. Rather… • A subtle aspect of accounting, like nuances in other languages, is that it both affects and is affected by the business reality and culture.

  11. Critical Thinking

  12. Polling Question 2 Are you currently teaching critical thinking? • No, I don’t have time • No, I don’t know how or where I can find resources • Yes, but I want to learn more • Yes, and I have ideas I can share • Other

  13. Consequences of User Decisions

  14. Prosperous Society

  15. As educators, our goal is to shift the perception toward the reality. The Perception The Reality Education The first course has the broadest impact.

  16. Lastly, this accommodates diverse educational missions • All of the elements of the model can be emphasized at various levels based on each school’s students and mission. • We recommend the first course cover at least a general awareness of all of the elements and the ways they are connected.

  17. Polling Question 3 All the elements within the Vision … • Should be emphasized in the 1st course • Should be introduced in the 1st course • Can’t be introduced in an advanced course until covered in the 1st course • Pertain to financial accounting only under US GAAP • None of the above

  18. Polling Question 4 What will be your next step? • Incorporate the Vision into my courses • Learn more about available resources at PathwaysCommission.org • Share ideas with others (AAAcommons.org) • All the above

  19. THOUGHTS? The Pathways CommissionVision Model at PathwaysCommission.org

  20. How we teach the Vision… NavigatingAccounting.com

  21. Entries: Owner’s Equity Change Map

  22. Statements and Ratios Effects: R&R Map

  23. Analysis: Toulmin Model of Argumentation

  24. Analysis: Analysis Considerations Map

  25. Thank You The Pathways CommissionVision Model at PathwaysCommission.org

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