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The accounting academy is facing two critical challenges: an increasing disconnect between academia and practice and a growing shortage of faculty. Recently, the Pathways Commission proposed that accounting programs more fully embrace professionally oriented faculty. This proposal is attractive because it would increase faculty numbers and bring a stronger practice orientation to the academy. Although there may be benefits associated with this proposal, there may also be significant unintended consequences. In this paper, we use two analogs from the NFL to highlight the risks in relying on practice-oriented faculty to solve our problems. We offer a series of reflection questions to promote further conversations on the Pathways Commission’s proposal.

The purpose of this paper is to explore the views of NHS England (NHSE) and Her Majesty’s Prison and Probation Service (HMPPS) commissioners about the Offender Personality Disorder (OPD) pathway.

A thematic analysis of four semi-structured interviews with NHSE and HMPPS commissioners is conducted.

Commissioners offered a cautious but confident assessment of the potential effectiveness of the OPD pathway, drawing particular attention to its potential to enhance the confidence and competency of staff, offer better value for money and provide enhanced progression routes for offenders with personality disorders. Additionally, commissioners identified a number of potential risks for the pathway including wider system flux, funding availability, multi-agency working, offender engagement and the need to evidence effectiveness.

The analysis is based on a small number of interviews. However, there are only a limited number of commissioners involved with the OPD pathway.

While the stronger focus on progression in the OPD pathway is a welcome departure from a narrow focus on high security Dangerous and Severe Personality Disorder (DSPD) services, the foundations of the OPD pathway ultimately lie with the DSPD programme and similar challenges are likely to follow. The system within which the pathway operates is subject to a great deal of flux and this inevitably poses significant challenges for pathway services, staff and offenders, as well as for those of us charged with its evaluation.

There has been limited empirical work with commissioners in the mental health field. The paper offers a unique insight into the perspectives of those responsible for commissioning the OPD pathway.

The Pathways Commission on Accounting Higher Education Report (2012) recommends turning the accounting profession into a learned profession through the purposeful integration of accounting research, education and practice. This paper develops an approach to identifying and quantifying the specific dimensions of the gap between the accounting academic and practice communities, thereby contributing to moving the accounting profession to a learned profession. For this we focus on audit research, because the discussion of the perceived gap between audit research and audit practice is extensive; yet no one has actually quantified that gap to date. While researchers have classified and quantified audit research, no one has done likewise for publications issued by the practice community. We choose the 38 distinct recommendations in the Advisory Committee on the Auditing Profession (ACAP) Final Report as an initial benchmark. We compare those recommendations to the 16 audit research themes from Lesage and Wechtler (2012) and to the publications spanning 33 years of audit research posted on the American Accounting Association website. Eight Lesage and Wechtler themes, comprising 50% of the themes, were not explicitly included in any ACAP distinct recommendation. Conversely, seven distinct recommendations had zero direct matches in the audit literature. This gap suggests future research opportunities in terms of exploring underrepresented topics and, maybe more importantly, the reasons why some topics are underrepresented.

Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting professionals to have well-developed soft skills have been ongoing for decades (American Accounting Association [Bedford] Committee on Future Structure, Content, and Scope of Accounting Education, 1986; Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Big 8 White Paper, 1989; Lawson et al., 2014; Pathways Commission, 2012). Despite these calls, the development of accounting students’ soft skills remains elusive (Fogarty, 2019; Rebele & St. Pierre, 2019). Perhaps this is not surprising as a commonly accepted, profession-specific definition of the term is lacking, as is consensus about the corresponding capabilities comprising accounting professionals’ soft skills. Instead, those in the accounting profession have treated the term soft skills much the way Justice Potter Stewart famously described hard-core pornography: “I know it when I see it” (Jacobellis v. Ohio 1964, p. 197). The problem, of course, is that such a description is individualistic and can lead to conflicts and inconsistencies not only in identifying the phenomenon (Baskin, 2018; Goldberg, 2010) but, more importantly, particularly in the case of soft skills, in taking steps to foster its development and measuring changes in it. Thus, understanding the term soft skills and its fundamental capabilities is a necessary prerequisite to the development of the soft skills deemed critical for future accounting professionals. In this chapter, the authors advance that understanding by developing an accounting-specific definition for soft skills and identifying a set of capabilities that comprise soft skills applicable to accounting professionals. The authors also discuss the implications of the work and conclude by recommending soft skills in accounting be referred to as professional competencies.

This study explores how Canadian CPAs (Chartered Professional Accountants) are trained in sustainability. The main research questions are: What place should sustainability take in the accounting program? What place does sustainability occupy in the CPA accounting program? And, over time, has sustainability gained or lost ground within the Canadian professional accounting education program?

Content analysis and interviews.

We find that sustainability is not a key component of the CPA education program since its sustainability content has shrunk over the years. We believe that the groupthink phenomenon may have influenced the selection of CPA Competency Map participants (whose backgrounds reveal a lack of sustainability expertise) as well as the participants’ discussions. Additionally, a lack of consideration for society as a key stakeholder may have also influenced the shortage of sustainability content. Finally, power dynamics might have contributed to the financial accounting and reporting competencies dominating the new map.

We did not have access to the live meetings when the Map was created, although we conducted interviews with representatives involved in the process. This research is bound by a confidentiality agreement that limits us from providing sensitive details. However, we do not consider that these limitations undermine our contribution or reduce the relevance of our research.

Our research contributes to the under-researched domain of sustainability education and to understanding how groupthink, stakeholder theory and power dynamics may have contributed to the dearth of sustainability coverage in the new Canadian CPA program.

Securing better health and better care outcomes for people by effective use of public resources is at the heart of the commissioning agenda. Commissioning should ensure that the needs and wishes of people are well understood, and the market managed, so there are a range of local supports and provision available at a reasonable price. This is particularly important for people with intellectual disability whose behaviour is challenging, where effective clinically informed leadership is essential. Although models of good practice have been demonstrated for more than 20 years, making this happen on a wider scale remains the real challenge. Common wisdom about positive practice is not common practice in meeting identified needs. This paper aims to demystify the ‘commissioning’ role, and highlights the case for change in current practice, exploring some of the key barriers that must be addressed and suggesting ways to achieve better outcomes.

In its final report of 2008, the Treasury Advisory Committee on the Auditing Profession (ACAP) made a recommendation that the American Accounting Association (AAA) and the American Institute of CPAs (AICPA) work together to form a commission to study the future structure and content of accounting education. The Pathways Commission is entrusted with the responsibility of fulfilling the ACAP's goals on human capital requirements. In its future course of work, the Commission will have to face the task of questioning whether the new structure and content will produce “better” accounting professionals. In management accounting, “better” means the benefits outweigh the costs. The current study addresses the cost–benefit aspect of the way the accounting profession produces its future professionals now.

In an effort to provide empirical evidence on the costs and benefits of the 150-hour education requirement of the United States, a national survey of accounting program administrators’ cost–benefit perceptions of their 150-hour program has been performed. This chapter reports on the results of the U.S. survey.

We examine and compare current practices in teaching preparation in U.S. accounting, finance, management, and economics doctoral programs.

We conduct an anonymous online survey of the pedagogical training practices experienced by Ph.D. students in accounting, finance, management, and economics programs in the United States.

Results indicate that accounting, finance, and management perform similarly with respect to providing doctoral students with first-hand teaching experience and requiring for-credit courses in teacher training. Accounting and management appear to utilize doctoral students as teaching assistants less than the other disciplines. A lower proportion of accounting doctoral students indicate that their program requires proof of English proficiency prior to teaching, and pedagogical mentoring is rare across disciplines. Accounting and management doctoral students feel more prepared to teach undergraduate courses compared to finance and economics students. However, all disciplines indicate a relative lack of perceived preparation to teach graduate courses.

This study provides empirical evidence of the current practices in pedagogical training of accounting, finance, management, and economics doctoral students.

The results highlight several areas where accounting could possibly improve with regard to pedagogical training in doctoral programs. In particular we suggest (1) changes in the teaching evaluation process, (2) development of teaching mentorships, (3) implementing a teaching portfolio requirement, and (4) incorporation of additional methods of assisting non-native English speakers for teaching duties.

The study fills a gap in the literature regarding the pedagogical training in accounting doctoral programs.

Each year, hundreds of accounting doctoral students attend doctoral consortia (DC) sponsored by universities and academic organizations. This chapter reports results of a survey of consortium attendees and analysis of related consortium programs. The authors seek a better understanding of the benefits attendees perceive from these consortia, the content attendees found most valuable, and whether these consortia appear to achieve the goals of the sponsoring organizations.

Survey results show that participants perceive significant benefits from consortium activities related to research, networking, and career management. Respondents did not find their consortium experience helpful on teaching-related dimensions; however, their comments suggest a desire for additional teaching coverage. The authors make recommendations to planners of accounting DC and leadership of the American Accounting Association (AAA), a major consortium sponsor, intended first to address respondents’ desire for additional teaching coverage. Second, the authors highlight opportunities to link doctoral education to AAA’s strategic initiatives and its vision to provide global thought leadership in accounting.

This chapter reports the results of a study of student performance in upper-level accounting courses, especially intermediate accounting I and cost accounting. Of particular interest is the performance of students who transferred the introductory accounting courses from a two-year institution versus native four-year students. We found that after controlling for a number of aptitudinal and demographic variables, transfer students performed at a significantly lower level than native students. On average, the difference was about 0.8 of a grade point. This study also provides evidence of grade inflation at two-year institutions relative to our four-year institution; documents a mean lag time of more than two years for community college students between taking principles of accounting courses and the upper-level courses; and shows that although the transfer shock lessens as the students continue in the major, it does not disappear. We also discuss the implications of our findings.