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1 Pathways Vision Model Simplicity on the Far Side of Complexity Innovations in Accounting Education for the Global Information Age Panel American Accounting Association Annual Meeting August, 10, 2015 G. Peter Wilson Slides will be posted at www.navigatingaccounting.com/presentation/presentation s#Teaching

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Page 1: 1 Pathways Vision Model Pathways Vision Model Simplicity on the Far Side of Complexity Innovations in Accounting Education for the Global Information Age

1

Pathways Vision ModelSimplicity on the Far Side of

Complexity

Innovations in Accounting Education for the Global Information Age Panel

American Accounting Association Annual Meeting

August, 10, 2015

G. Peter Wilson

Slides will be posted at

www.navigatingaccounting.com/presentation/presentations#Teaching

Page 2: 1 Pathways Vision Model Pathways Vision Model Simplicity on the Far Side of Complexity Innovations in Accounting Education for the Global Information Age

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“I wouldn’t give a fig for the

simplicity this side of complexity

but I’d give my life for simplicity

on the far side of complexity”

Oliver Wendell Holmes

FramingSimplicity on the Far Side of Complexity

http://integral-options.blogspot.com/2013/03/eric-storm-and-beth-meredith-beyond.html

Page 3: 1 Pathways Vision Model Pathways Vision Model Simplicity on the Far Side of Complexity Innovations in Accounting Education for the Global Information Age

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Sim

plic

ity on

the F

ar S

ide o

f C

om

ple

xity

SIMPLICITY ON THIS SIDE

OF COMPLEXITY

SIMPLICITY ON THE FAR

SIDE OF COMPLEXITY

Simple but shallow Simple yet deep

This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

Perception Reality

Page 4: 1 Pathways Vision Model Pathways Vision Model Simplicity on the Far Side of Complexity Innovations in Accounting Education for the Global Information Age

4

This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

Reporting entity

Outsiders

Insiders

Pathways Vision Model

Inclusive

Simple, yet deep

Interdependent

elements

Anticipated

+ or -

+ or -

Page 5: 1 Pathways Vision Model Pathways Vision Model Simplicity on the Far Side of Complexity Innovations in Accounting Education for the Global Information Age

5

Accounting Judgments Hierarchy

Education

This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

This work is by The Pathways Commission and is licensed under a Creative Commons Attribution-NoDerivs 3.0 Unported License.

Outside organizations

Media

Voting public

Special

interests

PCAOBFASB

GAAP

Congress

SEC

GAAS

Inside organizations Board

CFO

Controllers

Record keepers

Reports Users

Auditors

Other