As a result of the North American Free Trade Agreement, business graduates with strong knowledge of comparative accounting systems, business practices, and cultural systems are needed in the United States, Canada, and Mexico.  As participants in the FIPSE Mobility Project, faculty and students from Niagara University and five other institutions in the United States, Canada, and Mexico will participate in a study abroad/faculty exchange to assist in the development of an integrated curriculum in accounting.  Each institution will select seven students, who will study for one semester at each participating university over a three-year period.  The six participating institutions will develop an integrated, tri-national course in comparative accounting systems.  This course will be offered on an ongoing basis during the project, and will be continued after the grant period.