The globalization of capital markets, professional mobility of accountants, and internationalization of higher education have intensified calls for harmonization of accounting education standards worldwide. While financial reporting standards have witnessed significant convergence, accounting education standards continue to reflect diverse national priorities, institutional capacities, and regulatory frameworks. This paper examines the concept, evolution, and current state of harmonization in accounting education standards, focusing on curriculum design, professional competencies, assessment practices, and quality assurance mechanisms. Drawing on international education frameworks, professional standards, and academic literature, the study identifies key drivers, benefits, and barriers to global harmonization. A conceptual framework is proposed to guide policymakers, professional bodies, and academic institutions toward meaningful convergence while respecting contextual diversity. The paper contributes by synthesizing fragmented discussions into a structured model that balances global consistency with local relevance in accounting education.