The Accounting Pilot and Bridge Project
Dan S. Deines, Joseph Bittner, and Glenda Eichman
ABSTRACT: The accounting profession will experience a 50 percent decline in its ranks
in the next ten years as accounting professionals from the Baby Boomer generation
retire. To replace these professionals, the accounting profession will have to compete
with law, medicine, engineering, and other professions that will also be replacing their
‘‘boomers.’’ During the period the boomers are retiring, the number of high school
graduates is expected to decline, which suggests that the currently high accounting
enrollments are unlikely to continue. If the accounting profession is to compete for the
best and brightest students in the future, it is in its best interest to address structural
impediments that exist in its educational supply chain. One significant structural
impediment in the supply chain is the traditional high school accounting course. In 2000
the AICPA’s Taylor Report stated high school accounting courses were a ‘‘systemic
barrier’’ to entry into the profession for the very high school students the profession
wants to attract (Taylor 2000). These courses have not changed substantially since the
Taylor report was issued. The Accounting Pilot and Bridge Project (The Project)
proposes to eliminate this barrier and has created a new college-level high school
accounting course that provides college credit for those students who take the course
and pass a rigorous qualifying examination. The Project is modeled after the College
Board’s highly successful Advanced Placement (AP) program. Once specific goals are
achieved, The Project plans to submit a proposal to the College Board for it to adopt
accounting as part of its Advanced Placement curriculum. After describing the research
and initiatives that led to the creation of The Project, this paper discusses the goals of
The Project, the process to have accounting added to the College Board’s AP
Curriculum, the curriculum used in the pilot course, the progress made to date, and what
lies ahead.
The Accounting Pilot and Bridge Project
Dan S. Deines, Joseph Bittner, and Glenda Eichman
ABSTRACT: The accounting profession will experience a 50 percent decline in its ranks
in the next ten years as accounting professionals from the Baby Boomer generation
retire. To replace these professionals, the accounting profession will have to compete
with law, medicine, engineering, and other professions that will also be replacing their
‘‘boomers.’’ During the period the boomers are retiring, the number of high school
graduates is expected to decline, which suggests that the currently high accounting
enrollments are unlikely to continue. If the accounting profession is to compete for the
best and brightest students in the future, it is in its best interest to address structural
impediments that exist in its educational supply chain. One significant structural
impediment in the supply chain is the traditional high school accounting course. In 2000
the AICPA’s Taylor Report stated high school accounting courses were a ‘‘systemic
barrier’’ to entry into the profession for the very high school students the profession
wants to attract (Taylor 2000). These courses have not changed substantially since the
Taylor report was issued. The Accounting Pilot and Bridge Project (The Project)
proposes to eliminate this barrier and has created a new college-level high school
accounting course that provides college credit for those students who take the course
and pass a rigorous qualifying examination. The Project is modeled after the College
Board’s highly successful Advanced Placement (AP) program. Once specific goals are
achieved, The Project plans to submit a proposal to the College Board for it to adopt
accounting as part of its Advanced Placement curriculum. After describing the research
and initiatives that led to the creation of The Project, this paper discusses the goals of
The Project, the process to have accounting added to the College Board’s AP
Curriculum, the curriculum used in the pilot course, the progress made to date, and what
lies ahead.
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