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Journal of European Economic History
2023, Volume:4, Issue:1 : 11-17
Research Article
Global Mobility Programs and Accounting Education
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1
Department of Accounting and International Business, Eastern School of Management, Kolkata, India
2
School of Accounting, Economics and Finance, Global Horizon University, Toronto, Canada
3
Centre for International Education and Mobility Studies, University of Kuala Lumpur, Malaysia
Abstract

Globalization of business, harmonization of accounting standards, and cross-border professional mobility have significantly transformed the expectations placed on accounting graduates. In response, global mobility programs—such as student exchange, international study tours, joint-degree programs, and virtual mobility initiatives—have become an integral component of contemporary accounting education. This research article examines the role of global mobility programs in enhancing accounting education outcomes. Drawing on internationalization theory, experiential learning, and professional competency frameworks, the study analyzes how global mobility contributes to technical competence, cross-cultural awareness, professional skills, and employability of accounting students. A conceptual framework is proposed to illustrate the link between mobility experiences and learning outcomes in accounting education. The paper also discusses implementation models, challenges, institutional strategies, and policy implications. The study concludes that well-designed global mobility programs enrich accounting education by preparing globally competent graduates capable of operating in diverse professional and regulatory environments.

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