The Official Pathways Commission

The Commission on Accounting Higher Education: Pathways to a Profession

FUTURE FACULTY: Accounting Doctoral Scholars Update

The AICPA continues to strive to increase the number of CPA’s in the classroom.  Through Accounting Doctoral Scholars (ADS) Program 2.0, we continue to advance this initiative with the hopes to launch a new iteration of the program this summer.  The goal is to have an orientation conference in November or December 2016.  To date, 58 of the original ADS participants have earned their PhDs and accepted faculty positions.  An additional 50 are in programs and on track to become PhDs.  ADS Scholars are being actively recruited. 

OUR STUDENTS:  AP Accounting Course Initiative Progress

Pathways Commission recommendation 5 seeks to “improve the ability to attract high-potential, diverse entrants into the profession.” Action item 5.1.3 requests to “Develop a high school accounting class that is eligible for Advanced Placement (AP) credit.” Pathways approached the College Board in spring 2015 with a completed AP Accounting course proposal. In fall 2015 the College Board notified the AICPA that they will not be moving forward on any new AP courses until they resolve internal issues they are currently facing. They indicated that the timing would be approximately one year, perhaps longer. In response, the AICPA formed a task force to discuss these latest updates as well as potential ways to move the AP initiative forward. The decision was made to move forward this year and expand the Accounting Pilot & Bridge Program (APBP) as the program is well established and was the program presented to the College Board. And to reevaluate next steps at the end of the year.

The overall goal this year is to grow the number of teachers trained to teach a high school accounting course and promote the growth of the APBP course. Summer 2016 involves working with targeted state societies who have shown success in the past through conducting training and gaining acceptance of the APBP course as an advanced accounting course in high schools. Most of the state societies in these states have also been successful in working with colleges and universities within their states to treat the APBP course as a replacement for the first accounting course or as an elective course. Six states (Alabama, Kansas, Kentucky, Missouri, Tennessee and Texas) are conducting AICPA supported training during summer 2016. Following the training, we will assess the training and determine next steps for moving forward.


Brought to you by the Pathways Commission
Sponsored by the American Accounting Association and the American Institute of CPAs.