The Pathways Commission: On the Path to Success?

Abstract

Abstract In 2010, the American Accounting Association (AAA) and the American Institute of CPAs (AICPA) organized the Pathways Commission to study the environment of accounting in higher education and discuss “educational pathways to engage and retain the strongest possible community of students, academics, practitioners, and other knowledgeable leaders in the practice and study of accounting†(Behn et al., 2012a). Alternative pathways to the Ph.D., the role of teaching in faculty evaluations, and the value of practitioner-oriented research are among the many issues addressed by the Commission in an effort to strengthen linkages between academics, practitioners, and accounting students. The objective of this research is to determine the practicality of implementing the proposed recommendations by the Pathways Commission. Since accounting faculty will be key players in the success of the Commission’s recommendations, we have surveyed faculty members from a wide range of institutions about both the appropriateness of the Commission’s recommendations and whether they can be practically implemented. This study provides an indication of the likelihood of success of the Commission’s recommendations. Keywords: Pathways Commission, accounting education change, faculty evaluation