International online visits on developing the global mindset of accounting and finance students in Mexico

Miguel Gil

Accounting Education, 2025, vol. 34, issue 5, 760-784

Abstract: With travel restrictions easing post-COVID-19, it is pertinent to assess whether International Online Visits (IOVs) significantly influence the global mindset development of accounting and finance students amidst cancelled international academic activities in business schools. This study uses a mixed method approach, including survey data and interviews with students who chose whether to complete an IOV or not in an accounting and finance course at a university in Mexico. The quantitative results of this study show that IOVs positively affect the development of a global mindset in students and that the development of their professional aspirations mediates the effect. Moreover, the qualitative findings demonstrate that IOVs allowed students to develop their network and impacted their personal lives. Furthermore, the low cost of IOVs proved to be relevant for students. This article contributes to the literature by investigating the link between International Online Visits (IOVs), professional aspirations, and global mindset development.

Date: 2025
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DOI: 10.1080/09639284.2025.2455734

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