Pathways CommissionVision Model for Accounting Education

G. Peter and Carolyn R. WilsonAAA Advisory Group Meeting, August 3, 2014

Agenda

Introduce Vision Model

Discussion: How can the Model enhance your new hires’ skills?

Drilling deeper

Discussion: What must happen for recruiters to stress these skills?

Consequences of the current public perception

Discussion: How can we work together to transform the public perception?

What is the public perception of accounting?

Public Perception of Accounting

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

What is the reality of accounting?

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

Pathways Vision ModelReality of Accounting

Inclusive

Interdependent elements

Simple, yet deep

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

Reporting entity

Pathways Vision ModelInclusive

Sales activities

Sales department

Video Excerpts:

8

Student Introduction to Pathways Vision Model

How can the model enhance your new hires’ skills?

Analyze economic activity Events

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

Analysis

Accounting Judgments

Entries

Financial-statement effects

Ratio effects

Computations

Risks & incentives

Pathways Vision ModelDrilling Deeper

Video Excerpts:

11

Student Introduction to Pathways Vision Model

What must happen for recruiters to stress these skills?

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

Pathways Vision Model

Consequences of Public Perception for Judgment Hierarchy

Education

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

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

Outside companies

Media

Voting public

Special

interests

PCAOBFASB

GAAP

Congress

SEC

GAAS

Inside companies Board

CFO

Controllers

Record keepers

Reports Users

Auditors

Other

© 1991-2014 NavAcc LLC, G. Peter & Carolyn R. Wilson

Consequences of Public Perception for Judgment Hierarchy

How can we work together to transform the public perception?

Questions or comments?