The Pathways Commission on Accounting Higher Education was created by the American Accounting Association (AAA) and the American Institute of Certified Public Accountants (AICPA) to study the future structure of higher education for the accounting profession and develop recommendations for 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. This charge is, by design, expansive in its scope and open to much interpretation. Accordingly, the Commission began its work by developing a number of fundamental principles on which to focus its study, outreach, and the process used to make its recommendations. This introduction highlights some of those principles as a prelude to the summary of recommendations that follow.
Pathways Commission participants, including leading accounting practitioners and educators, sought input from a variety of stakeholders over the last 18 months to investigate ways to enhance...
