سال انتشار:
2021
عنوان انگلیسی مقاله:
Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork
ترجمه فارسی عنوان مقاله:
بستن شکاف مهارت های هوش فرهنگی در دانش آموزان حسابداری: یک رویکرد تحقیق عملی برای کار گروهی متقابل فرهنگی
منبع:
ScienceDirect- Elsevier- The British Accounting Review, Corrected proof, 101034: doi:10:1016/j:bar:2021:101034
نویسنده:
Kimberly Key
چکیده انگلیسی:
Cultural intelligence (CQ) is an essential feature of the skills-set demanded of accounting grad-
uates 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: هوش فرهنگی | حسابداری | مالیات | تحقیق عملی | کار گروهی بین فرهنگی | آموزش حسابداری | Cultural intelligence | Accounting | Taxation | Action research | Intercultural teamwork | Accounting education
قیمت: رایگان
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