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Volume:6, Issue :3
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Journal of European Economic History
2025, Volume:6, Issue :3 : 17-22
Research Article
Accounting Education in the Era of Global Regulation: Aligning Curriculum and Competencies with International Standards
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1
Department of Accounting and Finance, Institute of Global Business Studies, New Delhi, India,
2
School of Accounting and Law, University of Eastbridge, United Kingdom
3
College of Business Administration, International University of Finance, United Arab Emirates,
Abstract

The globalization of business activities and financial markets has resulted in the widespread adoption of international accounting and regulatory standards. This shift has fundamentally transformed the role of accounting education, requiring programs to prepare graduates for compliance with global regulatory frameworks such as International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and international ethical codes. This paper examines accounting education in the era of global regulation, focusing on curriculum alignment, pedagogical challenges, and competency development. Using an integrative review of academic literature, professional accounting body publications, and international regulatory reports, the study develops a conceptual framework linking global regulation with accounting education outcomes. The findings suggest that while global harmonization enhances comparability and mobility, accounting education faces challenges related to curriculum overload, faculty readiness, and contextual relevance. The paper offers strategic recommendations for educators and policymakers to ensure that accounting graduates are globally competent, ethically grounded, and adaptable to evolving regulatory environments.

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