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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 Northeast Region Meeting. Contributors to the Pathways Vision Model:. 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 G. Peter and Carolyn R. Wilson AAA 2013 Northeast Region Meeting

  2. 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

  3. 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.

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

  5. 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.

  6. This is the“Pathways Vision Model.”

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

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

  9. 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.

  10. Critical Thinking

  11. Consequences of User Decisions

  12. Prosperous Society

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

  14. 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.

  15. THOUGHTS? The Pathways CommissionVision Model at AAA Commons http://commons.aaahq.org/hives/a943df3efc/summary

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