The globalization of accounting education has significantly increased the linguistic diversity of classrooms, curricula, and academic collaborations. While English has emerged as the dominant medium of instruction in global accounting education, language barriers continue to pose serious challenges for students and educators from non-English-speaking backgrounds. This paper examines the nature, sources, and consequences of language barriers in global accounting education. Drawing on international literature, the study analyzes how linguistic challenges affect comprehension of accounting concepts, academic performance, classroom participation, assessment outcomes, and professional readiness. A conceptual framework is proposed linking language barriers to learning outcomes through mediating factors such as cognitive load, academic confidence, and instructional support. The paper concludes by offering pedagogical, institutional, and policy-level strategies to mitigate language barriers and promote inclusive and equitable accounting education worldwide.