The Pathways Commission on Accounting Higher Education: Charting a National Strategy for the Next Generation of Accountants

The Pathways Commission on Accounting Higher Education was created by the American Accounting Association and the American Institute of Certified Public Accountants 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 article presents a very condensed description of the significant views and recommendations directed at both accounting education and the practice communities offered by the Commission. Each recommendation is followed by one or more objectives that are intended to provide additional guidance toward accomplishing the focus of the recommendation. It provides the reader with more detailed context for the recommendations and objectives, and offers detailed actions to implement those recommendations or overcome identified impediments. The Commission's recommendations are situated within a complex web of interrelated challenges. This means the recommendations should not be pursued independently.