Integrating Global Perspective Skills in Holistic Accounting Education: A Quantitative Analysis of Chinese Undergraduate Programs

Abstract

This study examines the integration of global perspective skills in holistic accounting education within Chinese undergraduate programs, emphasizing the impact of case-based learning on students’ preparedness for international accounting challenges. A mixed-methods approach was employed, analyzing survey data from 483 final-year accounting students and recent graduates across 12 Chinese universities alongside a curriculum review of selected programs. Multiple regression, ANCOVA, and structural equation modeling (SEM) revealed that global perspective skills significantly enhance holistic accounting education (β = 0.47, p < 0.001) and perceived international readiness. Students with high case-based learning exposure reported significantly greater global perspective skills (GPSS mean = 4.38, SD = 0.61) than those with low exposure (GPSS mean = 3.62, SD = 0.75; t(481) = 8.21, p < 0.001). Curriculum analysis indicated substantial variation in global perspective integration, with 67% of programs incorporating international case studies while 31% retained a localized focus. SEM results confirmed a strong mediating effect of case-based learning (indirect effect = 0.29, p < 0.01) on holistic accounting education and international preparedness. These findings highlight the need for standardized curriculum reforms, advocating for expanded use of international case studies, cross-border regulatory comparisons, and interdisciplinary approaches to better equip students for the evolving global accounting landscape.