International accounting education: Insights from academicians and practitioners

Abstract

This study surveyed a large sample of practitioners (CFOs and managing partners of CPA firms) and academicians (deans, chairs, and faculty at business schools in the United States) to obtain expert opinions regarding demand, challenges, benefits, coverage, and delivery of international accounting education. The results indicate that: (1) demand for international accounting practice and education has grown and will continue to do so; (2) both academicians and practitioners agreed that international business and accounting should be integrated into business and accounting curricula either through a separate course or infusion into existing accounting and auditing courses; and (3) although the relative importance of international accounting topics varied between practitioners and academics, there was a consensus as to importance of 15 topics of international accounting. In light of the perceived importance of global accounting education, insights and views of both academicians and accounting practitioners presented in this paper should be useful to many business schools planning to internationalize their business and accounting programs as well as those universities updating existing international accounting courses.