Are accounting academics culturally intelligent?: An empirical investigation

Tharapos, M, O'Connell, B, Dellaportas, S and Basioudis, I 2019, 'Are accounting academics culturally intelligent?: An empirical investigation', British Accounting Review, vol. 51, no. 2, pp. 111-129.


Document type: Journal Article
Collection: Journal Articles

Title Are accounting academics culturally intelligent?: An empirical investigation
Author(s) Tharapos, M
O'Connell, B
Dellaportas, S
Basioudis, I
Year 2019
Journal name British Accounting Review
Volume number 51
Issue number 2
Start page 111
End page 129
Total pages 19
Publisher Academic Press
Abstract Cultural diversity within accounting university classrooms creates a number of educational challenges that have been little investigated. This study draws on the theoretical framework of cultural intelligence (CQ), which is new to accounting research, to enhance understanding of the intercultural capabilities of accounting academics. CQ is comprised of four interrelated capabilities: metacognitive, cognitive, motivational and behavioural. The previously validated cultural intelligence scale (CQS) survey was used to identify CQ levels and results were compared to demographic variables and other factors in order to explain differences. The results indicate that accounting academics display levels of CQ at the lower end of comparable studies on other professionals. Results also show that academics who have lived abroad for longer than one year and who have taught transnationally in Southeast Asia are likely to possess significantly higher levels of total CQ. Female accounting academics are more likely to possess higher levels of behavioural CQ indicating a propensity to more easily adapt their behaviour in culturally diverse situations. This paper contributes to the growing literature on CQ by increasing our understanding of the antecedents that influence CQ levels in the area of international experience, through the examination of the potential impact of overseas teaching experiences and overseas residency. Furthermore, this study introduces and examines new measures capturing the breadth and depth of international experience; that of long-term overseas residency and cultural distance.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) Accounting
Cultural distance
Cultural intelligence
Higher education
International experience
DOI - identifier 10.1016/j.bar.2018.08.002
Copyright notice © 2018 Published by Elsevier Ltd.
ISSN 0890-8389
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