Internationalization of Graduate Programs in Accounting: Why, What For, and How?

Abstract

This editorial discusses the internationalization of Graduate Programs in Accounting beyond publication in foreign journals. It starts from the recognition that, with globalization, academic rankings and evaluation systems have increased pressures for international engagement, which are not always accompanied by critical reflection on their objectives and effects. It argues that internationalization should be aligned with the mission, identity, research lines, graduate profile, and strategic planning of each program, avoiding fragmented actions or initiatives aimed merely at meeting evaluation criteria. The discussion is structured around three points: why, what for, and how to internationalize. It is argued that this process is justified by the global transformations of the accounting profession and by the need to train master’s and doctoral graduates who are prepared to work in academia and in the professional market. Among its purposes are the generation of social impact, curriculum updating, the development of collaborative networks, and Brazilian participation in shaping international agendas. As strategies, the editorial discusses direct and indirect engagement with international organizations and the expansion of activities considered to promote internationalization in the accounting context. It concludes that internationalization should be planned, inclusive, and consistent with the different missions of programs in the field.