Cross-border collaborative learning (CBCL) in accounting education—where students from institutions in different countries co-learn through shared projects, virtual teamwork, and comparative cases—has expanded due to digital platforms and globalization of professional standards. Accounting graduates increasingly work in multinational teams, interpret cross-jurisdictional reporting requirements, and manage technology-enabled audits with distributed stakeholders. This paper examines CBCL as a pedagogical approach to strengthen technical accounting competencies, intercultural communication, professional judgment, and digital collaboration skills. Using a conceptual review and design-oriented synthesis, the study proposes a CBCL Accounting Pedagogy Framework that aligns learning outcomes with structured collaboration design, assessment rubrics, and governance mechanisms. The paper analyzes benefits (IFRS/GAAP comparative reasoning, global ethics awareness, teamwork readiness, employability) and challenges (time zones, language barriers, uneven academic calendars, assessment fairness, data privacy, academic integrity). A practical implementation model is offered, including collaboration formats, scaffolding activities, digital toolkits, and evaluation strategies using authentic deliverables (joint memos, comparative financial analysis, audit planning files, and reflective intercultural logs). The paper contributes actionable guidance for faculty and institutions seeking to operationalize cross-border projects while maintaining academic rigor and equity.