Date of Award


Degree Type

Honors College Thesis



First Advisor

Mary Anderson, Ph.D.

Advisor Department



Globalization of capital markets and technological advances enhancing global communications has led to the need for a set of international accounting standards. Comparability among financial statements prepared by numerous accounting standards depending upon the regulations of the country in which these statements are prepared is seriously impaired. Accordingly, serious convergence efforts have been made for the last few decades. Accordingly, higher education in the United States must reflect these changes in accounting curriculum available to students entering this environment. This exploratory study presents evidence that progress is being made in institutions. The progress, however, is not spread equally among the different regions in the United States. Additional efforts must be made to increase the offering for students to be prepared when entering the work force in the current environment.

Included in

Accounting Commons