Accounting education is increasingly shaped by globalization of financial reporting, rapid digitization, and expanding stakeholder expectations around ethics, sustainability, and public interest responsibilities. Yet, the structure and delivery of accounting curricula vary substantially across developed and developing economies. This study conducts a comparative, framework-driven analysis of undergraduate accounting curricula across representative institutions in developed and developing contexts. Using the International Accounting Education Standards (IES) as a competency benchmark and the UNCTAD-ISAR Model Accounting Curriculum as a content reference point, the analysis evaluates differences in (a) technical coverage, (b) professional skills and ethics integration, (c) technology and analytics readiness, (d) experiential learning and employability alignment, and (e) curriculum governance and assurance of learning. Findings suggest developed-economy curricula more consistently integrate analytics, professional skepticism, structured assurance-of-learning systems, and diversified electives, whereas developing-economy curricula often emphasize statutory reporting, taxation, and compliance, with constrained integration of data skills and experiential components due to resource and ecosystem limitations. The paper proposes a practical “Curriculum Convergence Pathway” for developing economies—prioritizing modular analytics, scaffolded ethics, employer-embedded projects, and competency-based assessment—while respecting local regulatory needs. Implications are offered for universities, professional accountancy organizations, and policymakers seeking improved graduate readiness and international comparability