The internationalization of accounting education has gained strategic importance in response to globalization of business, cross-border capital flows, international financial reporting standards, and the growing mobility of accounting professionals. Universities and professional bodies worldwide are increasingly aligning accounting curricula with global standards, pedagogical practices, and intercultural competencies. This paper examines the concept, drivers, models, and challenges of internationalizing accounting education. Through an extensive review of global literature, the study analyzes curriculum convergence, international accreditation, student and faculty mobility, cross-border collaboration, and technology-enabled global learning. A conceptual framework is proposed to explain how internationalization enhances graduate employability, professional competence, and global accountability. The paper concludes with implications for educators, institutions, and policymakers seeking to develop globally relevant accounting education systems.