Abstract The present study surveyed a large group of practitioner and academic accountants on the importance of international accounting to the undergraduate curriculum, the importance of specific topics in international accounting, and the most effective way to cover the subject. The results indicate that attitudes in the practitioner environment have changed during the last ten years. Nonpublic accounting practitioners and academic members of the AAA International Section believe that international accounting is more important to the curriculum than do public accounting practitioners and general academics. These differences generally carry over to the perceived benefits of international accounting coverage and the importance of selected topics. In addition, significant differences exist as to how schools are currently covering international accounting and how respondents believe the material should be covered. Many respondents believe that course coverage should be at the graduate, not undergraduate, level. Implications of the findings, including the possible problem of implementing AACSB standards, are also presented.
Stout et al. (Wed,) studied this question.