Incorporating International Issues in the Curriculum of Business Schools
The pressure on colleges and universities to cover more global issues is increasing. For example The Association to Advance Collegiate Schools of Business (AACSB) requires that business schools should include international issues in their curriculum of various business disciplines for seeking or retaining accreditation. To meet this challenge two approaches may be followed. The first approach is to have a separate international issue focused course in each business discipline, e.g. international accounting, international finance, etc. The second approach is to incorporate international issues in most courses across the business curriculum. The international accounting issues are not unique in this regard. They are becoming extremely important worldwide. Accounting standards are getting increasingly globalized. For example the European Union, starting January 2005, requires public companies in member countries to use international accounting standards developed by International Accounting Standards Board. The objectives of this paper is to assess the current status of teaching international issues in accounting courses and develop some recommendations for improvement in this area. The study will conduct a survey of Manhattan College accounting students and consider the accounting curriculum of a sample of AACSB accredited business schools. In addition, the authors will also incorporate their international teaching experience into their analysis.
Keywords: International Accounting, Curriculum of Business Schools
Associate Professor, Manhattan College
Dr Ahmed Goma
Associate Professor, Accounting, Law, and Information Systems, Manhattan College