Abstract This paper presents two approaches to adding an international dimension to upper-level financial accounting courses by utilizing foreign annual reports: (1) integrating international accounting topics into selected upper- level courses, and (2) covering international accounting topics as a distinct component of a specific course. The paper also identifies international accounting materials that instructors can use in implementing these approaches. Regardless of the approach taken, adding an international dimension to accounting courses will make accounting education more dynamic, interesting, and helpful in preparing students to meet the challenges of a global economy.
Tondkar et al. (Thu,) studied this question.