Global Virtual Teams for Accounting Millennials

Purpose: At the 2013 IIA International Conference, a keynote speaker discussed the prevalence of ‘virtual audit teams’ and the anticipated increase in virtual collaboration. Furthermore, 79% of “knowledge workers” reported working frequently in dispersed teams. As virtual teams become common in accounting firms, students will be expected to communicate virtually on complex projects. The current accounting curriculum does not adequately prepare students for this environment, and the purpose of this project is to demonstrate that virtual team projects can be utilized in the classroom. Methodology: This research project simulates the global, virtual work environment by examining perceptions of physical and virtual teams comprised of students at a U.S. university and students in an international business program in Thailand as they collaborated on an auditing case. Findings: Cultural differences affect the perception of rules and freedom of expression. Online only students are more likely to call out low performing teammates. Key Words: Virtual teams, global teams, globalization, accounting education, group projects, virtual classroom, virtual world