International Accounting in a Trilateral MBA Program

Abstract

This paper describes the rationale used in the development, delivery, and subsequent evaluation of an international accounting course required of students in an MBA program. The primary purpose of the course was to provide students in a collaborative arrangement among three universities with an exposure to emerging international accounting and reporting issues, as well as an opportunity to enhance the decision-making skills necessary to be successful in a global business environment.  Included in the paper is a discussion of the issues encountered when incorporating the course into the curriculum, an explanation of how the course was tailored to fit with the program’s objectives, and a critique of the course from both the students’ and instructor’s perspective. Suggestions for design changes aimed at improving the course structure and content can provide valuable insight to both accounting educators and MBA program administrators as they consider the creation and subsequent implementation of an international accounting course.