Internationalizing the accounting curriculum: A survey of U.S. schools

Abstract

This study surveyed all the American Assembly of Collegiate Schools of Business (AACSB) schools in the United States on the importance of international accounting to the graduate and undergraduate curriculum and the importance of specific international accounting topics. The results indicate that despite pressure from the AA CSB and the corporate community, a large number of the AACSB schools do not appear to recognize the importance of international accounting as a separate subject area. The resultsfurther suggest that over a period of five years there has been no change in attitude toward the importance of international accounting, even though there continues to be a significant demand for international accounting courses. The study also reveals that the topic, comparative international accounting, is ranked one in importance of the thirty-seven topics surveyed.