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The export of accountancy education to South East Asia has grown rapidly for a number of Australian universities. This study describes the experience of one university in establishing both a twinning degree programme and a completely off‐shore degree programme in accountancy. Using a case study methodology, the perceptions, experiences and actions of those managing such off‐shore programmes are related. The philosophy underlying off‐shore programmes, together with the pedagogical approaches used, are discussed. Initial concerns about dealing with the anecdotal stereotype Asian student have been addressed, and the Asian students have, in general, achieved comparable results to the Australian students. Some modifications to the degree programmes have been made to allow for local differences but the fundamental principle of offering the same degree as that offered in Australia has been strictly adhered to.

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