1 pathways vision model pathways vision model simplicity on the far side of complexity innovations...
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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
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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
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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
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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 -
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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