An Examination of U.S. AACSB International Accounting-Accredited Schools to Determine Global Travel Experience Requirements in Accounting Masters Programs

Abstract

The authors report on the extent to which U.S. graduate accounting programs accredited by the Association to Advance Collegiate Schools of Business have included some type of global travel experience in their graduate accounting curriculum. The authors contacted 137 member schools offering accounting masters degrees. Only one school required an international trip as a curriculum component, and 36 (26.3%) schools included an optional international trip. The remaining 100 schools (approximately 73%) did not include an international trip in their graduate accounting curriculum. Survey results suggest that accounting educators have made little progress toward internationalization of the accounting curriculum beyond integration of international topics into existing courses or the addition of stand-alone international courses.

Keywords:

• Globalizing the Masters in Accounting degree
• International trip as Masters curriculum component
• Masters in Accounting international travel requirement
• Masters in Accounting study abroad