ADDING VALUE TO THE MASTERS OF ACCOUNTING CURRICULUM THROUGH AN INTERNATIONAL TRAVEL EXPERIENCE

Internationalization of the accounting curriculum has been a primary area of concern for educators and researchers for at least the last fifty years. They have suggested that accounting educators have failed to restructure the accounting curriculum to equip graduates with the tools and expertise needed to compete in today's global business environment. Clearly, however, there is no one "right" approach to internationalization. The most important aspect of the internationalization process is that it be well-designed and executed, and add value to the educational experience of students. This manuscript describes the efforts of one U.S. university to internationalize its Masters of Accounting (MACC) curriculum through the creation of a required, for-credit, international travel course. The findings of a research survey designed to investigate graduate accounting students' (MACCs) perceptions of the educational value added by the international travel course requirement are presented. These findings suggest that even a brief international travel course provides meaningful learning opportunities for MACC students. [PUBLICATION ABSTRACT]