Global Mobility of Accounting Students: Challenges and Opportunities

Abstract

Global mobility of accounting students has grown significantly due to international degree pathways, cross-border internships, virtual exchange programs, and harmonization of professional standards. However, despite globalization, challenges persist in accreditation equivalence, visa restrictions, cultural adaptation, and alignment of CPA/ACCA/CA qualification requirements across jurisdictions. This study examines mobility patterns among accounting students across 24 countries and evaluates drivers, barriers, and policy implications. Findings suggest strong international demand for accounting mobility due to career expansion and global digital finance opportunities, but limited standardization of credentials inhibits seamless mobility. The paper proposes a strategic framework for strengthening mobility through accreditation reforms, digital cross-border learning ecosystems, and global professional partnerships.