1 Pathways Vision Model Pathways Vision Model Applications in
Introductory Financial Accounting Brigham Young University April 3,
2015 G. Peter Wilson Slides will be posted at
www.navigatingaccounting.com/presentation/presentations#Teaching
Slide 2 2 Pathways Vision Model Agenda Simplicity on the far side
of complexity First day accounting judgments Analysis days
outsider-users decisions Non-analysis days insider-preparers
decisions Slide 3 3 I wouldnt give a fig for the simplicity this
side of complexity but Id give my life for simplicity on the far
side of complexity Oliver Wendell Holmes Pathways Vision Model
Simplicity on the Far Side of Complexity
http://integral-options.blogspot.com/2013/03/eric-storm-and-beth-meredith-beyond.html
Slide 4 4 Simplicity on the Far Side of Complexity SIMPLICITY ON
THIS SIDE OF COMPLEXITY SIMPLICITY ON THE FAR SIDE OF COMPLEXITY
Simple but shallowSimple yet deep PerceptionReality Slide 5 5
Simplicity on the Far Side of Complexity SIMPLICITY ON THE FAR SIDE
OF COMPLEXITY Simple yet deep Robust concepts and frameworks Rich
applications Slide 6 6 Reporting entity Outsiders Insiders Pathways
Vision Model Simplicity on the Far Side of Complexity Slide 7 7
Pathways Vision Model First Day Accounting Judgments Slide 8 8
Pathways Vision Model First Day Accounting Judgments Teaching video
for first day exercise
http://www.navigatingaccounting.com/content/instructors-forum#part-2-asset-
liability-and-owners-equity-measures-anchor Slide 9 9 Step 1 What
do I see on the surface? Step 2 Whats behind what I see? Step 3 How
do I use what I see and my understanding of whats behind what I
see? Pathways Vision Model Framing Analysis Days Outsider-Users
Decisions Analysis Days Slide 10 10 Pathways Vision Model Analysis
Days Outsider-Users Decisions Slide 11 11 Claim Qualifiers
Arguments Counterarguments Pathways Vision Model Analysis Days
Outsider-Users Decisions Slide 12 12 Pathways Vision Model Analysis
Days Outsider-Users Decisions Slide 13 13 Step 3 Analysis
Consideration Map Analysis Days Slide 14 14 Step 1 What do I see on
the surface? Step 2 Whats behind what I see? Step 3 How do I use
what I see and my understanding of whats behind what I see?
Pathways Vision Model Framing Non-Analysis Days Insider-Preparers
Decisions Non - Analysis Days Slide 15 15 Non-Analysis Days
Insider-Preparer Decisions Step 2 Accounting Decision Map Slide 16
16 Sample: Basic assessment Know what you dont know Respond:
Mini-lectures Concepts Homework problems Apply and Extend: Problem
solving New context More complex context Discuss: Related risks
& judgments Class OneNote Slides 15 th Session Non-Analysis
Days Insider-Preparers Decisions Class Structure Slide 17 17
Pathways Vision Model Non-Analysis Days Insider-Preparers Decisions
Self Assessment Quizzes Slide 18 18 Pathways Vision Model
Non-Analysis Days Insider-Preparers Decisions Slide 19 19 Pathways
Vision Model Non-Analysis Days Insider-Preparers Decisions Slide 20
20 Pathways Vision Model Non-Analysis Days Insider-Preparers
Decisions Slide 21 21 Pathways Vision Model Non-Analysis Days
Insider-Preparers Decisions Slide 22 22 Pathways Vision Model
Non-Analysis Days Insider-Preparers Decisions Slide 23 23 Wall
Street Journal, October 25, 2013 Federal regulators have warned
banks to be careful about padding their profits with money set
aside to cover bad loans. But some of the nation's biggest banks
did more of it in the third quarter than earlier this year. The
banks justify the releases. They cite improvements in credit
quality and economic conditions which makes it less necessary for
them to hold large amounts of reserves as cushion against loans
that go sour Pathways Vision Model Non-Analysis Days Connect to
Outsider-User Decisions 15 th Session Slide 24 24 QUESTIONS OR
COMMENTS Pathways Vision Model Pathways Vision Model Applications
in Introductory Financial Accounting
