Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork

Kimberly Key, Margaret Healy and Emer Mulligan

The British Accounting Review, 2022, vol. 54, issue 3

Abstract: Cultural intelligence (CQ) is an essential feature of the skills-set demanded of accounting graduates entering the worlds of modern business and professional practice. Accounting educators are challenged to be innovative pedagogically to equip their students with this skills-set. This paper, drawing on the theoretical framework of CQ, reports on the experiences of students and faculty in accounting and taxation, in the context of an action research study which introduced cross-cultural learning across two geographies, namely Ireland and a Southern US state. Two action research cycles were designed, adapted, and reflected upon. Cycle 1 results indicate students were successful in the behaviour and cognitive dimensions of CQ only. Key changes made for cycle 2 led to overall success for students in all four dimensions of CQ. Evidence suggests the motivation dimension of CQ functions more strongly as enablers of others. Results highlight the invaluable support of an international collaborator despite challenges around grading issues. This study demonstrates how moving the cultural experience outside of a mono-cultural setting serves to energise and enhance the overall learning experience for students and faculty alike. Future research agendas can expand into other accounting sub-disciplines and/or use sufficiently large sample sizes to enable more quantitative analyses.

Keywords: Cultural intelligence; Accounting; Taxation; Action research; Intercultural teamwork; Accounting education (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:54:y:2022:i:3:s0890838921000603

DOI: 10.1016/j.bar.2021.101034

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