Rindang Widuri
ABSTRACT
Cultural diversity in the business due to the influx of foreign investors and its technology and professional accountants abroad working in Indonesia poses unique challenges for the Indonesian accountant profession, especially those who work in Jakarta. The purpose of this study is to investigate the factors that influence Accountants' cultural intelligence (CQ) in Indonesia, as measured by assessing the metacognitive, cognitive, motivational, and behavioral aspects. This research is relatively new in the context of accounting research. This research examines aspects of accountants' experience interacting with different cultures when they live and study abroad. This research used structural equation modeling analysis with a partial least square approach. This study indicates that the tenure of work and international experiences motivate accountants to be more cultured intelligent. The motivation aspects encourage the metacognitive, cognitive, and behavioral aspects of cultural intelligence.
- O. Wyman and M. Institute, "Financial Deepening in Indonesia," 2015. http://www.oliverwyman.com/content/dam/oliver-wyman/global/en/2015/sep/Financial_Deepening_In_Indonesia.pdf.Google Scholar
- L. Booth, V. Aivazian, A. Demirguc‐Kunt, and V. Maksimovic, "Capital structures in developing countries," J. Finance, vol. 56, no. 1, pp. 87–130, 2001.Google ScholarCross Ref
- K. A. Crowne, "Cultural exposure, emotional intelligence, and cultural intelligence: An exploratory study," Int. J. Cross Cult. Manag., vol. 13, no. 1, pp. 5–22, 2013.Google ScholarCross Ref
- F. Şahin, S. Gurbuz, and O. Köksal, "Cultural intelligence (CQ) in action: The effects of personality and international assignment on the development of CQ," Int. J. Intercult. Relations, vol. 39, pp. 152–163, 2014.Google ScholarCross Ref
- S. Ang , "Cultural intelligence: Its measurement and effects on cultural judgment and decision making, cultural adaptation and task performance," Manag. Organ. Rev., vol. 3, no. 3, pp. 335–371, 2007.Google ScholarCross Ref
- A. S. Chen, Y. Lin, and A. Sawangpattanakul, "The relationship between cultural intelligence and performance with the mediating effect of culture shock: A case from Philippine laborers in Taiwan," Int. J. Intercult. Relations, vol. 35, no. 2, pp. 246–258, 2011.Google ScholarCross Ref
- M. Tharapos, B. T. O'Connell, S. Dellaportas, and I. Basioudis, "Are accounting academics culturally intelligent?: An empirical investigation," Br. Account. Rev., vol. 51, no. 2, pp. 111–129, 2019.Google ScholarCross Ref
- R. L. Thorndike and S. Stein, "An evaluation of the attempts to measure social intelligence.," Psychol. Bull., vol. 34, no. 5, p. 275, 1937.Google ScholarCross Ref
- J. D. Mayer, D. R. Caruso, and P. Salovey, "Emotional intelligence meets traditional standards for an intelligence," Intelligence, vol. 27, no. 4, pp. 267–298, 1999.Google ScholarCross Ref
- R. J. Sternberg , Practical Intelligence in Everyday Life. Cambridge University Press, 2000.Google Scholar
- P. C. Earley and S. Ang, "Cultural intelligence: Individual interactions across cultures," 2003.Google ScholarCross Ref
- R. J. Sternberg, R. J. Sternberg, and D. K. Detterman, What is Intelligence?: Contemporary Viewpoints on Its Nature and Definition. Ablex Publishing Corporation, 1986.Google Scholar
- P. Salovey, J. D. Mayer, D. Caruso, and P. N. Lopes, "Measuring emotional intelligence as a set of abilities with the Mayer-Salovey-Caruso Emotional Intelligence Test.," Posit. Psychol. Assess. A Handb. Model. Meas., pp. 251–265, 2003, [Online]. Available: https://psycnet.apa.org/record/2003-02181-016.Google Scholar
- D. C. Thomas, "Domain and development of cultural intelligence: The importance of mindfulness," Gr. Organ. Manag., vol. 31, no. 1, pp. 78–99, 2006.Google ScholarCross Ref
- J.-S. Tan, "Issues & observations: Cultural intelligence and the global economy," Leadersh. Action, vol. 24, no. 5, pp. 19–21, Nov. 2004, doi: https://doi.org/10.1002/lia.1088.Google ScholarCross Ref
- G. L. Cook, D. Bay, B. Visser, J. E. Myburgh, and J. Njoroge, "Emotional intelligence: The role of accounting education and work experience," Issues Account. Educ., vol. 26, no. 2, pp. 267–286, 2011.Google ScholarCross Ref
- A. Varma, "Do culturally intelligent management accountants share more knowledge?—the mediating role of coopetition as evident from PLS SEM and fsQCA," Theor. Econ. Lett., vol. 9, no. 01, p. 100, 2019.Google ScholarCross Ref
- K.-Y. Ng and P. C. Earley, "Culture+ intelligence: Old constructs, new frontiers," Gr. Organ. Manag., vol. 31, no. 1, pp. 4–19, 2006.Google ScholarCross Ref
- J. E. Flaherty, The effects of cultural intelligence on team member acceptance and integration in multinational teams. Routledge, 2015.Google Scholar
- S. Ang, L. Van Dyne, and C. Koh, "Personality correlates of the four-factor model of cultural intelligence," Gr. Organ. Manag., vol. 31, no. 1, pp. 100–123, 2006.Google ScholarCross Ref
- L. M. Shannon and T. M. Begley, "Antecedents of the four-factor model of cultural intelligence," Handb. Cult. Intell. Theory, Meas. Appl., pp. 41–55, 2008.Google Scholar
- K. A. Crowne, "What leads to cultural intelligence?," Bus. Horiz., vol. 51, no. 5, pp. 391–399, 2008.Google ScholarCross Ref
- C. Tay, M. Westman, and A. Chia, "Antecedents and consequences of cultural intelligence among short-term business travelers," Handb. Cult. Intell. Theory, Meas. Appl., no. Part II, pp. 126–144, 2008.Google Scholar
- N. Harrison, "Investigating the impact of personality and early life experiences on intercultural interaction in internationalised universities," Int. J. Intercult. Relations, vol. 36, no. 2, pp. 224–237, 2012.Google ScholarCross Ref
- I. Tarique and R. Takeuchi, "Developing cultural intelligence: The roles of international nonwork experiences," Handb. Cult. Intell. Theory, Meas. Appl., no. Part II, pp. 56–70, 2008.Google Scholar
- D. Barclay, C. Higgins, and R. Thompson, The partial least squares (PLS) approach to casual modeling: personal computer adoption ans use as an Illustration. 1995.Google Scholar
- L. Van Dyne, S. Ang, and D. Livermore, "Cultural intelligence: A pathway for leading in a rapidly globalizing world," Lead. across Differ., vol. 4, no. 2, pp. 131–138, 2010.Google Scholar
Recommendations
Cultural intelligence and collaborative work: intercultural competencies in global technology work teams
IWIC '09: Proceedings of the 2009 international workshop on Intercultural collaborationWith the growth of offshoring and the global delivery model, IT professionals need to collaborate with clients, users, vendors and other IT employees in multiple locations. Yet, we know very little about the new and unique capabilities IT professionals ...
The relationship between cultural diversity and cultural intelligence: a cross-cultural research
The research aims to investigate the relationship between 'cultural diversity' and 'cultural intelligence'. The current status of the studies on cultural values usually focuses on the diversity of national characteristics. One of the newly emerging topics ...
Impact of Cultural Diversity on Employee Performance: A Study of Expatriates
The purpose of this study was to investigate the influence of cultural diversity on job satisfaction and its effect on expatriate work performance. Structured interviews were conducted to collect qualitative data from a sample group of expatriates five ...
Comments