Harmonizing Accounting Education Across ASEAN Countries

Abstract

The ASEAN region consists of diverse economies with varying educational systems, professional standards, cultural norms, and levels of digital transformation. Despite regional integration through ASEAN Economic Community (AEC), accounting education remains fragmented across universities, professional bodies, and regulatory frameworks. This paper examines the need for harmonized accounting education in ASEAN to meet global accreditation standards, promote regional labor mobility, and standardize competency development. Using a comparative policy analysis across ten ASEAN member states, this study evaluates curriculum variations, accreditation differences, professional qualification alignment, and digital readiness. The research proposes a harmonization framework focused on standard-setting, cross-border credit transfer, digital certification, and curriculum integration. Findings indicate that coordinated policy reform, capacity-building programs, and regional accreditation councils are essential to implement harmonized accounting education successfully.