The Pathways Commission - Navigating Accounting

Pathways Commission Vision for Accounting Education G. Peter and Carolyn R. Wilson 2015 Management Accounting Section Midyear Meeting, January 10, 2015 Contributors to the Pathways Vision Model: Sam Leno, former Boston Scientific Executive Vice President and Chief Operations Officer David Moss, Citigroup - Citi Markets, previously at J.P. Morgan and McKinsey

Ellen Glazerman, Ernst & Young Leslie Knowlton, Deloitte Dan Roam, Digital Roam, Inc., best selling author and entrepreneur

Julie Smith David, American Accounting Association Tracey Sutherland, American Accounting Association Mike Tiller, Indiana University, Chair of Vision Committee Lisa Koonce, University of Texas

Carolyn Wilson, Boston College Pete Wilson, Boston College 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? Pathways Vision Model Reality of Accounting This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License. Inclusive

Interdependent elements Simple, yet deep The Pathways Vision Model Conceptual Foundation Outsiders Insiders

Reporting entity This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License. Pathways Vision Model Managerial Accounting Example Bonus decisions t ic An Corporate executives

ipa Outsiders ted Assess usefulness Revenue report Insiders When should revenue be recognized and how much?

Sales activities + or - Sales department + or This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License. Pathways Vision Model Critical Thinking This work is by The Pathways Commission and

is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License. Accounting Decisions Map This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License. Analysis Consideration Map This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License. Pathways Vision Model Course Design Choices

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

Financial-statement effects Entries Computations Accounting Judgments

Analyze economic activity Events Risks & incentives Pathways Vision Model Overarching Goal This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

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