International Experience and Cultural Intelligence: A Study of Accountant Professionalism

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.