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The Pathways Commission

The Pathways Commission. Vision for the First Academic Exposure to Accounting. Contributors to the Pathways Vision Model:. Ellen Glazerman , EY Leslie Knowlton, Deloitte Lisa Koonce , University of Texas Sam Leno, formerly Boston Scientific David Moss, Citigroup - Citi Markets

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The Pathways Commission

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  1. The Pathways Commission Vision for the First Academic Exposure to Accounting

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

  3. The “First Academic Exposure” is a student’s first introduction to accounting. • This may occur in: • High School • Community College • 4-year College • Graduate School • Executive Education • Depth and breadth of content vary with course objectives and student context.

  4. A widely held perception of accounting is that it’s the process of “bean counting.” 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. This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  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.” This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  8. Often it is said that … • Accounting is the language of business. This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  9. However, the public’s perception is narrow. • The public’s view of recording and reporting numbers and following “black and white” rules, while essential, is only the grammar. This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  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. This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  11. Critical Thinking This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  12. Economic Activity This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  13. Accounting Judgments This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  14. Useful Information This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  15. Good Decisions This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  16. Consequences of User Decisions This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  17. Prosperous Society This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  18. As educators, our goal is to shift the perception toward the reality. Education The first course has the broadest impact. This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  19. 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. This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

  20. THOUGHTS? The Pathways Commission

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