In respect to other courses within accounting program, Kotb and Roberts (2011) assessed the state of
e-business education in undergraduate university accounting degree programs in the UK and Ireland. The authors
found that e-business is covered in accounting education curriculum to a small extent. One important application
of the study is for universities, professional bodies, and researchers to integrate their efforts in preparing
accounting graduates for the new business market. Webb et al. (2009) assessed the importance of International
Study Tour for accounting students. The findings of this study suggest that the IST provides students with
the necessary life experience not available in classrooms.