Cultural intelligence in the transnational teaching of accounting in Vietnam

Nguyen, H 2019, Cultural intelligence in the transnational teaching of accounting in Vietnam, Masters by Research, Accounting, RMIT University.

Document type: Thesis
Collection: Theses

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Title Cultural intelligence in the transnational teaching of accounting in Vietnam
Author(s) Nguyen, H
Year 2019
Abstract The dynamics of globalisation are changing in the field of higher education. Many students, who would previously have travelled overseas to study for an international qualification, are now pursuing foreign degrees in their home country. As part of their offshore offerings, many universities now locally employ academic staff directly to teach at their offshore branch campuses on a full-time basis. A number of these academics are from backgrounds other than the culture in which the branch campus is situated. This raises the question about whether these academics possess the attributes to successfully teach in this different cultural context. Cultural intelligence (CQ) is defined as `a person's capability to adapt effectively to new cultural contexts' (Earley & Ang, 2003). This interpretive study explores foreign accounting academics' understanding of their cultural intelligence through individual interviews and a CQS survey. Using the theoretical framework of CQ, comprising of metacognitive, cognitive, motivational and behavioural dimensions, this research examines the perceptions, experiences and skills of accounting academics teaching full-time in a branch campus in Vietnam. In particular, the academic's level of cultural intelligence to adapt to the new cultural context, and the usefulness of community of practice were examined. The survey of foreign accounting academics in Vietnam showed that relative to respondents in previous studies, foreign accounting academics in Vietnam have average levels of CQ. They do not rate themselves highly on cognitive CQ, specifically their knowledge of the cultural systems, cultural values and language of Vietnam. The findings from the interview suggest that intrinsic motivation is fundamental to the development of CQ capabilities, particularly meta-cognitive CQ, motivational CQ, and behavioural CQ. Informal community of practice also assists foreign accounting academics in improving their behavioural CQ.  This research contributes to empirical research in the area of CQ by providing in-depth qualitative understanding using evidence from foreign accounting academics embedded within a developing country. This study is also relevant beyond Vietnam and applicable to those academics teaching various business subjects offered at branch campuses in a developing country.
Degree Masters by Research
Institution RMIT University
School, Department or Centre Accounting
Subjects Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) cultural intelligence
branch campus
foreign accounting academics
transnational teaching
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Created: Wed, 17 Jul 2019, 14:21:58 EST by Keely Chapman
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