An examination of institutional factors for internationalizing the business and accounting curricula

Today's global economy and increased internationalization of business activity are forcing business schools to internationalize their business curriculum, including the accounting curriculum, in order to educate and prepare students to practice globally. However, universities must possess or acquire the required resources to allow for such internationalization to take place. This study investigates the institutional factors that might motivate Australian universities in increasing an international component in their business and/or accounting curricula. In this study, it was found that, among the seven variables investigated, three independent variables were significant in universities' tendencies to offer international business courses; the size of the university, the number of PhD staff in the faculty and the number of international students attending the university. Independent variables significant in offering international accounting courses are; the size of the university and student faculty ratio.