The globalization of business and the internationalization of accounting standards have transformed accounting into a cross-border profession requiring more than technical expertise. Contemporary accountants must demonstrate cross-cultural competence, encompassing cultural awareness, communication skills, ethical sensitivity, and the ability to work effectively in diverse environments. Accounting education, however, has traditionally emphasized technical and regulatory knowledge, often overlooking intercultural skill development. This study examines the development of cross-cultural competence in accounting students, highlighting its importance, pedagogical approaches, and institutional responsibilities. Using a conceptual and integrative literature review methodology, the paper synthesizes research from accounting education, intercultural competence theory, and global business education. A conceptual framework is proposed to illustrate pathways for developing cross-cultural competence through curriculum design, pedagogy, and experiential learning. The study finds that structured intercultural learning experiences significantly enhance students’ professional readiness, ethical judgment, and global employability. The paper concludes with recommendations for educators, institutions, and policymakers to embed cross-cultural competence systematically within accounting programs.