PS2

Batman007

Resource2.pdf

Home >Business & Finance homework help >Operations Management homework help >PS2

Examining the Relationship Between Cultural Intelligence of Accountants and Job Satisfaction

Dissertation Proposal

Submitted to Northcentral University

Graduate Faculty of the School of Business and Technology

in Partial Fulfillment of the

Requirements for the Degree of

DOCTOR OF PHILOSOPHY

ROBERT M. MCKINLEY JR.

Prescott Valley, Arizona

April 2018

Abstract

Recruitment and retention with the public accounting profession has long been a problem due to

high rates of employee turnover. The problem addressed in the study is the inability of

accounting firms to recruit and retain sufficient numbers of accountants to maintain and grow the

firm. The purpose of the study was to examine the relationship between cultural intelligence on

job satisfaction among accounting professionals. The quantitative correlational study

investigated the relationship between cultural intelligence and job satisfaction among 70 public

accountants working for certified public accounting firms in Alabama who are members of the

Alabama Society of Certified Public Accountants (ASCPAs). Participants completed two self-

report survey instruments: the Cultural Intelligence Survey to measure cultural intelligence,

motivational factor of cultural intelligence, the behavioral factor of cultural intelligence, and the

Job In General (JIG) to measure job satisfaction. Results revealed total cultural intelligence score

was positively and significantly correlated with job satisfaction, r = .797, p < .023. Results

revealed the behavioral factor of cultural intelligence was positively and significantly correlated

with job satisfaction, r = .781, p < .010. The results indicate that leaders of public accounting

firms might consider using cultural intelligence and the behavioral factor of cultural intelligence

as a tool in the selection and recruitment of new accountants to address the problem of

accounting firms retaining adequate number of accounting professional to meet current demand

and to grow the firm if needed. Future studies should include a larger sample size so results can

be generalized to all U.S. public accountants.

iii

Acknowledgements

I would like to thank my chair, Dr. Brain Allen, who has guided me through this process

and given me the advice, direction, and feedback required to achieve this arduous task of

completing the dissertation. I am forever grateful, he is a true student advocate and mentor in

every definition of the word. Additionally, I would like to thank my committee members Dr.

Joseph Oloyede and Dr. Sharon Kimmel for their guidance and assistance with my study. Their

review and commentary were invaluable to complete the study.

I would like to thank my parents and other family members who helped me become the

person I am today. Without their love and support, my life would be very different, and I am

eternally grateful.

I would like to thank my best friend and wife, Soraya for her love and support throughout

my graduate and doctoral studies. My passion and zeal to complete my research and write my

dissertation consumed a lot of my time, which should have been spent with you and the kids.

Thank you for always being there for me.

I want to thank my son, Christopher for his patience during my studies, as on more than

one occasion I had to say “no” to do something with him in order to research and write. When I

started this quest, you were in high school and now you are about to graduate from college. Your

mom and I are very proud of you.

I want to thank my daughter Christina for being a bundle full of joy and excitement. You

bring a smile to my face each day. You are full of energy and endless curiosity; please keep

asking those hard questions.

Completing this doctoral program was a life-long goal for me. It was a very illuminating

experience, which gave me a great appreciation for those who have completed the same before

me. I thank Northcentral University for the opportunity to learn from so many talented scholars

on the faculty. Finally, I want to thank my Lord and Savior, Jesus Christ, who is responsible for

every good thing and with whom all things are possible.

Table of Contents

Chapter 1: Introduction ....................................................................................................... 1

Background ................................................................................................................... 1

Statement of the Problem .............................................................................................. 4 Purpose of the Study ..................................................................................................... 5 Theoretical Framework ................................................................................................. 7 Research Questions ....................................................................................................... 9 Nature of the Study ..................................................................................................... 11

Significance of the Study ............................................................................................ 13 Definition of Key Terms ............................................................................................. 15 Summary ..................................................................................................................... 16

Chapter 2: Literature Review ............................................................................................ 18

Documentation ............................................................................................................ 19

Theoretical and Conceptual Frameworks ................................................................... 19 Recruitment and Retention of Accountants ................................................................ 30 Globalization ............................................................................................................... 31 Culture and the Need for Cultural Intelligence ........................................................... 31 Cultural Intelligence.................................................................................................... 35

Job Satisfaction ........................................................................................................... 50 Summary ..................................................................................................................... 55

Chapter 3: Research Method ............................................................................................. 57

Research Method and Design ..................................................................................... 59

Population ................................................................................................................... 60 Sample......................................................................................................................... 60

Instrument ................................................................................................................... 61 Operational Definition of Variables............................................................................ 63 Data Collection, Processing, and Analysis ................................................................. 66 Assumptions ................................................................................................................ 68

Limitations .................................................................................................................. 69

Delimitations ............................................................................................................... 69 Ethical Assurances ...................................................................................................... 69 Summary ..................................................................................................................... 70

Chapter 4: Findings ........................................................................................................... 72

Results ......................................................................................................................... 72

Evaluation of Findings ................................................................................................ 83 Summary ..................................................................................................................... 85

Chapter 5: Implications, Recommendations, and Conclusions ........................................ 87

Implications................................................................................................................. 88

Recommendations ....................................................................................................... 91

Conclusions ................................................................................................................. 93

References ......................................................................................................................... 95

Appendix A: Survey Questions Used ............................................................................. 107

Appendix B: Cultural Intelligence Permission Letter ..................................................... 111

Appendix C: JIG Permission Letter ................................................................................ 112

vii

List of Tables

Table 1: Sample Characteristics………………………………………………………….75 Table 2: Table showing descriptive statistics of the criterion and predictor variables…...76

Table 3: Model Summary of the linear regression with r square value and

Durbin-Watson value…………………………………………………………………….78

Table 4: ANOVA a……………………………………………………………………….79

Table 5: Pearson coefficients for the predictor variables………………………………...79

Table 6: Shows the Pearson correlations for the criterion and predictor variables………80

Table 7: Shows the model summary with r and p values………………………………..81

Table 8: Regression of p values for the predictor variables……………………………..82

Table 9: Step-wise regression with the excluded variables……………………………...83

viii

List of Figures

FIGURE 1. CULTURAL INTELLIGENCE MODEL. .............................................................................................................. 36

Chapter 1: Introduction

Over the past twenty-years, accounting firms encountered problems recruiting

experienced accounting professionals (McCabe 2017; O’Malley, 2017). Likewise, it was equally

challenging for these same firms to retain their accountants once hired. Overall, the accounting

industry experienced turnover rates as high as 20% and thus many large accounting firms

increased the capacity of their recruiting efforts on large college campuses in response

(O'Malley, 2017). Deal, Eide, Morehead, and Smith (2016), found 68% of Chief Financial

Officers (CFOs) surveyed indicated it was very challenging to find skilled candidates for their

accounting jobs. Inevitability the partners in these firms decided to truncate their developmental

efforts due to the shortage of accountants.

Majeed (2013) found in turnover of personnel, especially of high-performing employees,

there was a loss of investment and a reduced capacity to meet company objectives, which totaled

up to 150% of the departed employee’s annual salary. Some of the costs associated with hiring a

replacement included advertising for the position, selection costs, and recruiting costs, and

training of the replacement employee. When facing high turnover rates and the associated costs

of hiring replacements prompting Certified Public Accounting (CPA) firms to look for new ways

to increase the retention of good employees as it related directly to profits and earnings

(Richardson, 2016). Warr, 2012 found there was a relationship between job satisfaction and job

retention. When an employee has a higher level of job satisfaction the more likely the employee

was to stay with their employer (Warr, 2012).

Background

Han, 2015 and Moreland 2013 indicated job satisfaction contributed to multiple

important work outcomes to include productivity and retention and noted job fit may contribute

to both job satisfaction and employee retention. Job fit is when an employee’s personal

characteristics are compatible with the type of work they are doing (Mooreland, 2013). This is

exemplified in the common example of extrovert individuals being best fitted to work in sales

versus an introvert individual who may not best fit the high level of public interaction needed in

sales. Ivancevich, Konopaske, and Matteson (2014) provided this case as employee’s personal

characteristics being opposite and thus not in line with their job and thus poor job fit exists.

Within the focus of this study is the need to identify a solution to the recruiting problems

experienced by accounting firms in hiring and retaining quality workers who demonstrate the

best potential to fit the job personality in order to maximize retention of accounting

professionals.

Moreland (2013) noted employees with good job fit have an increased likelihood to of

commitment to the organization and have a higher level of job satisfaction and job performance.

By increasing the job satisfaction levels of employees there is a decrease in employee turnover

and thus increased employee retention levels. Chong and Monroe (2015) noted job burnout

occurs when employees are exposed to a stressful work environment over a long duration, which

may have psychological effects on employees. They noted the key to avoiding job burnout is

development a set of soft skills that prevent job burnout from hitting a critical level. Livermore

(2015) added further with the development and increase of cultural intelligence skills employees

are less likely to experience burn out from the constant demand faced by multicultural

interactions.

Low et al. (2013) documents soft skills are skillsets that enable an individual to adapt to

situations better than others to include communicating with diverse groups and backgrounds.

They noted, many firms realize the existence of the relationship between employees’ soft skills

and the overall success of the organization. The American Institute of Certified Public

Accountants (AICPA) list as one of the core competencies for the accounting profession the

category of International or Global Perspective, which is a soft skill, that accounting graduates

must have before entering the workforce (2017). The AICPA requires accounting graduates “be

able to identify and communicate the variety of threats and opportunities of doing business in a

borderless world. The accounting professional of the future must provide services to support and

facilitate commerce in the global marketplace” (AICPA, 2017, p. 17). This soft skill is cultural

intelligence which Livermore (2015) noted related to success in the accounting career field and is

broadly classified as cultural intelligence.

Developing cultural intelligence leads to reduced stress for individuals who interact with

a large number of cross-cultural situations on a regular basis such as accountants, auditors, and

tax professionals (Livermore, 2015). Accountants with higher levels of cultural intelligence are

less likely to burn out from this kind of work than those whose cultural intelligence scores are

lower (Livermore, 2011). Not only can cultural intelligence reduce stress in the workplace it also

may increase an individual’s personal satisfaction with their job (Sternberg & Kaufmann, 2011).

Earley and Ang (2006) introduced the concept of cultural intelligence as an aspect of intelligence

that illustrates an individual’s ability to adapt to unfamiliar cultural setting. Livermore (2015)

noted even if a position does not require any international travel, managers and Human Resource

(HR) leaders realize the importance of having culturally perceptive employees who can

dynamically meet the challenges of serving a diverse customer base at home and abroad, as well

as becoming effective participants of culturally diverse teams. By having the self-awareness to

know what causes your anxiety to increase and then developing the countermeasures to reduce

those stressors before they manifest is a good skill set to have (Ivancevich, 2014). This makes the

cultural intelligence skills necessary for accounting leaders in today’s globalized environment

(Livermore, 2015). The researcher in this study investigated the use of cultural intelligence in

improving job retention in accounting firms. The desire is to better understand the relationship

between cultural intelligence and job satisfaction, which could aide accounting leaders

identifying additional methods for retaining accounting professional.

Statement of the Problem

There is a recruiting problem with U.S. based accounting firms, over the past twenty-

years; they have encountered problems recruiting experienced accounting professionals (McCabe

2017; O’Malley, 2017). Despite a 2.8% increase in salaries for accountants (Journal of

Accountancy, 2016; Report on Salary Surveys, 2015), accounting firms are experiencing a

challenge in retaining accountants once hired (O’Malley, 2017). Overall, the accounting industry

experienced turnover rates are as high as 20% and thus many large accounting firms needed to

increase the capacity of their recruiting efforts on large college campuses (O'Malley, 2017). The

recruiting challenge specifically denotes that the demand for accountants, tax professionals, and

auditors will continue to rise. The U.S. Bureau of Labor Statistics (2015) noted the demand for

accountants will increase by 11% from 2014 to 2024. This problem negatively affected

accounting firms because of their inability to retain experienced and qualified accountants

(Guthrie & Jones, 2012; McCabe, 2017).

A possible cause of the problem is accounting firms in the southeastern region of the

United States are not screening job candidates properly, in order to select candidates who are

inclined towards job satisfaction in the industry ensuring they stay with the hiring firm (McCabe,

2017). A possible solution to the recruiting and retention problem experienced by accounting

firms is to add cultural intelligence scores into the screening process for hiring new accountants

(Livermore, 2015). There is a relationship between job satisfaction and job retention (Moreland,

2013). When an employee has a higher level of job satisfaction the more likely the employee will

stay with an employer (Warr, 2012). Job fit can contribute to both job satisfaction and employee

retention (Moreland, 2013). Developing cultural intelligence leads to reduce stress for

individuals who interact with a large number of cross-cultural situations on a regular basis such

as accountant, auditors, and tax professionals (Livermore, 2015). Accountants with higher levels

of cultural intelligence may be less likely to depart from accounting than those whose cultural

intelligence scores are lower (Livermore, 2011). Accountants in the globalized marketplace

appear to require additional soft skills such as cultural intelligence (Low et al., 2013; Weaver,

2014). Perhaps a quantitative study, which investigates the relationship between cultural

intelligence and job satisfaction, may assist accounting leaders to design new screening

processes that led to hiring accountants with a higher likelihood of remaining with the hiring

firm and thus increase retention rates.

Purpose of the Study

The purpose of this quantitative correlational study was to examine the

relationship between cultural intelligence and job satisfaction among accounting professional

working in CPA firms in Alabama who are members of the Alabama Society of CPAs. By

gaining a better understanding of the relationship between cultural intelligence and job

satisfaction among accountants this may assist accounting leaders to develop new methods to

recruit and retain accountants thus improving staffing levels for their firms. Developing cultural

intelligence leads to reduced stress for individuals who interact with a large number of cross-

cultural situations on a regular basis such as accountant, auditors, and tax professionals

(Livermore, 2015). Accountants with higher levels of cultural intelligence are less likely to burn

out from this kind of work than those whose cultural intelligence scores are lower (Livermore,

2011). If a relationship exists between cultural intelligence and job satisfaction, accounting

leaders may implement pre-employment screening criteria to identify individuals with high

cultural intelligence levels that are more likely to be satisfied with their jobs and thus remain in

the accounting profession.

Two survey instruments were used to conduct this study. The construct of cultural

intelligence will be operationalized using the three predictor variables (motivational CQ,

behavioral CQ, and total CQ), as measured by Cultural Intelligence Scale. The four-factor

Cultural Intelligence Scale (CQS) will be used to measure the participants Cultural Intelligence

score (Ang et al., 2006). Measurement of the criterion variable of job satisfaction will be

operationalized using the Job In General (JIG) survey (Balzer, 1997; Stanton et al 1992). The

JIG is an 18-item self-report instrument measuring overall job satisfaction, including the overall

long-term evaluation judgment about an individual’s job (Balzer, 1997; Stanton et al 1992). The

participants had three answers to select from which are Yes, No, or Cannot Decide. These

answers describe how the participants feel while at work using the 18-items on the JIG (Balzer et

al, 1997; Stanton et al 1992). Both surveys were combined into one electronic survey and posted

on the general member’s forum page with permission from the Alabama Society of Certified

Public Accountants (ASCPA). Sample size, for this research, was calculated based upon a

G*Power analysis with paired observation F-test, effect size, 0.25 (medium), a significance level

of 0.05, and the power setting of 0.85 with the fixed effects, Friedman’s ANOVA (Field, 2013).

The results of the G*Power analysis indicated n=64 was sufficient for a statistically calculable

rate appropriate to ensure validity.

Theoretical Framework

A theoretical framework with which to interpret the results of this study was based on

Hofstede’s dimensions of culture, research from the Global Leadership and Organizational

Behavior Effectiveness (GLOBE) study (Javidan & House, 2001), the construct of cultural

intelligence (Earley & Ang, 2003) and the construct of job satisfaction. Hofstede’s (2001)

cultural dimensions and the GLOBE study (Javidan & House, 2001) documented important

examples in examining leadership behaviors in a global environment. Both researchers

highlighted that global leadership requires cross-cultural understanding as leaders work with

various cultural backgrounds and perspectives. Earley and Ang (2003) presented a theoretical

overview of cultural intelligence in their research. They discovered cultural intelligence to be

distinct from other intelligences such as social intelligence or emotional intelligence. Current

research indicates that the promotion of cultural intelligence is becoming increasingly important

in the environment; however, it is unclear what causes cultural intelligence (Earley & Ang,

2003). However, there is a general agreement that “this kind of sophisticated cultural

competence does not come naturally and requires a high level of professionalism and

knowledge” (Early & Ang, 2003, p. 273). In this light, some researchers maintain that cultural

intelligence must be learned (Early & Ang, 2003). Cultural intelligence began with the

fundamental support of cross-cultural psychology, which contributed to understanding of cross-

cultural influences of understanding intelligence (Early & Ang, 2003).

Cultural Intelligence is an individual’s ability to adapt to new or foreign cultural

environments (Early & Ang, 2003). Individuals with high cultural intelligence often change their

behavior, as well as, their tone and inflection of voice to conform to the new environment.

Cultural Intelligence has four main elements: metacognition, cognition, motivation, and

behavior. Metacognition is the process used to acquire and understand cultural knowledge

(Earley & Ang, 2003). Livermore (2015) noted metacognitive CQ is the individual’s cultural

consciousness and awareness. Cognition is the general understanding of culture and cultural

differences (Earley & Ang, 2003). Livermore continued cognition CQ reflects knowledge of

norms and practices of different cultures. Middleton (2014) found individuals who have high

cognition CQ understand similarities and differences across cultures. Motivation CQ is the

reason why individuals want to engage with individuals from different cultures and understand

cultural differences (Earley & Ang, 2003). Livermore (2015) found it was the drive behind and

the interest in adapting to different cultural contexts. Behavioral CQ is how well an individual

can adapt and respond to new cultural settings (Earley & Ang, 2003). Middleton (2014) found

individuals with high behavioral CQ are capable of displaying appropriate behaviors, gestures,

tones, and words.

Livermore (2015) defined cultural intelligence as the ability to understand a culture

different from your own. In this light, culturally intelligence individuals genuinely want to learn

about different cultures and during the process; they start to view new cultures in a more positive

light. Likewise, individuals begin to recognize patterns of behavior that are habits or norms in

the culture (Earley & Ang, 2003). Furthermore, individuals with high cultural intelligence

display behavior that is appropriate during interactions with people from different cultures.

Individuals with high levels of cultural intelligences were found to have the ability to transfer

social skills across cultures, which leads to an increased level of cross-cultural understanding and

the ability to recognize differences and adapt more readily (Middleton, 2014). The outcome of

culturally intelligent behavior is more effective intercultural communication, interaction, and

relationship building (Livermore, 2015).

Job satisfaction is an individual's emotional reaction to their work environment. Job

satisfaction results when an individual enjoys where they are working in relation to their peers

and to their supervisors (Warr & Inceoglu, 2012). Job satisfaction is a subjective evaluation

based on how an individual feels while working in that job environment (Ivancevich et al.,

2014). Moreland (2013) found job satisfaction related to several positive outcomes in the work

environment. Two of these outcomes were job productivity and job performance. Byrne,

Chughtai, Flood, and Willis (2016) found when workers have high job satisfaction they have a

tendency to be more productive and have a lower rate of absenteeism. Whereas an individual that

has low job satisfaction tends to have a higher rate of absenteeism, higher rates of burn out, and

lower productivity (Han, Trinoff, & Gurses, 2015). Understanding the factors that contribute to

positive job satisfaction may facilitate a better understanding of how to retain accountants.

Research Questions

By studying whether cultural intelligence is a factor associated with job satisfaction

among accounting professionals this could serve to increase awareness of what may improve

accountant job satisfaction levels and by extension retention. An understanding of how cultural

intelligence affects job satisfaction may assist recruiters in the selection of new applicants, as

well as, for accounting leaders currently managing accounting professionals in their firm to

increase retention efforts. While some research exists on the topic of cultural intelligence and

job satisfaction the researcher found no studies existing on the subject of cultural intelligence and

job satisfaction among accounting professionals. Below are the research questions for this

quantitative study:

Q1. To what extent, if any, does a relationship exist between total Cultural Intelligence

score and job satisfaction level among accounting professionals?

Q2. To what extent, if any, does a relationship exist between the motivational factor of

Cultural Intelligence score and job satisfaction level among accounting professionals?

Q3. To what extent, if any, does a relationship exist between the behavioral factor of

Cultural Intelligence score and job satisfaction level among accounting professionals?

Hypotheses

H10. There is no statistical significant relationship between Cultural Intelligence, as

measured by the total score on the Cultural Intelligence Scale, and job satisfaction, as measured

by the total score on the Job In General score, among accounting professionals.

H1a. There is a statistical significant relationship between Cultural Intelligence, as

measured by the total score on the Cultural Intelligence survey, and job satisfaction by the total

score on the Job In General survey, among accounting professionals.

H20. There is no statistical significant relationship between the motivational factor of

Cultural Intelligence, as measured by the total domain score for Cultural Intelligence Scale, and

job satisfaction, as measured by the total score on the Job In General survey, among accounting

professionals.

H2a. There is a statistical significant relationship between the motivational factor of

Cultural Intelligence, as measured by the Cultural Intelligence Scale; and job satisfaction, as

measured by the total score on the Job In General score, among accounting professionals.

H30. There is no statistical significant relationship between the behavioral factor of

Cultural Intelligence, as measured by the total domain score on the Cultural Intelligence Scale,

and job satisfaction, as measured by the total score on the Job In General score among

accounting professionals.

H3a. There is a statistical significant relationship between behavioral factor of Cultural

Intelligence, as measured by the total domain score on the Cultural Intelligence Scale, and job

satisfaction, as measured by the total score on the Job In General score, among accounting

professionals.

Nature of the Study

The purpose of this quantitative correlational study was to examine whether any

relationship exists between the construct of cultural intelligence and job satisfaction among

accounting professional working in CPA firms in Alabama who are members of the ALCPA.

The predictor variables are total Cultural Intelligence Score, the second predictor variable is the

motivational sub-factor for cultural intelligence, and the third predictor variable is the behavior

sub-factor of cultural intelligence. The criterion variable is the total score Stanton’s (1989) Job in

General score. The survey instruments were posted in an online member forum of the Alabama

Society of CPAs website. The type of data collected for this study was form of survey data. The

participants completed a three-part survey. The survey collected their demographic information,

age, gender, ethnicity, length of employment, years at the current company, and type of

accounting work performed. Next, the survey collected their answers to a 20-question Cultural

Intelligence examination as designed by Ang, Earley, and Tan (2006). The cultural intelligence

examination designed by Ang, Early, and Tan (2006) is the only examination to score an

individual’s CQS level via a survey. The 20 items were tested for relevance, clarity, and

reliability. The advantage in using this scale is that the results of this study can be compared to

the results of other studies using the same scale, and the results of the current investigation may

contribute to the reliability and validity information within a new population. The third part of

the survey collected participant answers to the Job In General Survey, which measured their

levels of job satisfaction.

The data obtained from the responses of the cultural intelligence survey and the Job In

General Survey was exported to the Statistical Package for the Social Sciences (SPSS), version

25 (PASW Statistics, 2017) to calculate statistics related to the participants cultural intelligence

scores and what effect, if any, their cultural intelligence scores had on the job satisfaction. The

multivariate design of this quantitative research study was a one-way analysis of variance

(ANOVA) calculation. The study was designed to determine if there was a statistical correlation,

or variance interaction between the predictor variables of total Cultural Intelligence Score, the

motivational factor score of cultural intelligence, the behavioral factor score of cultural

intelligence, and their relationship to job satisfaction as determined by the Job in General Survey.

The current research investigation attempted to add to the existing literature on cultural

intelligence and clarify its benefits of increasing job satisfaction amongst accounting

professionals. Livermore (2011) indicated when you develop and increase cultural intelligence

capabilities individuals are less likely to experience burn out from the constant demands faced by

multicultural interactions. Likewise, a lack of cultural intelligence in business may contribute to

the deterioration of relationships and operating performance in cross-border activities

(Livermore, 2015). The sampling frame for this non-experimental design was an electronic

survey posted online in a member’s only forum of the Alabama Society of CPAs website.

Permission was obtained from the leadership of the Alabama Society of CPAs to post the survey

on their website. Once the permission was granted, additional permission was obtained from

Northcentral University’s (NCU) Internal Review Board (IRB). After obtaining approval from

NCU’s IRB, an informed consent form was provided to potential participants before data

collection began. This number was calculated based upon a G*Power analysis with paired

observation F-test, effect size, 0.25 (medium), a significance level of 0.05, and the power setting

of 0.85 with the fixed effects, Friedman’s ANOVA (Field, 2009).

Significance of the Study

The purpose of this quantitative study was to determine the relationship between cultural

intelligence and job satisfaction amongst accountants. The predictor variables are total Cultural

Intelligence Score, the second predictor variable was the motivational sub-factor for cultural

intelligence, and the third predictor variable was the behavior sub-factor of cultural intelligence.

The criterion variable was the total score Stanton’s (1989) Job in General score. An electronic

survey was posted in a member’s only forum of the Alabama Society of CPAs website.

Accounting leaders need to know how to identify job candidates that are more likely to

be satisfied with their positions and how to increase the job satisfaction levels of currently

employed accountants in order to increase the firm’s retention rates. The cost of replacing

employees can be expensive. According to CPA Practice Advisor (2015), turnover of personnel

can cost the firm up to 30 percent of the employee’s annual salary. Some of costs associated with

hiring a replacement include advertising for the position, selection costs, and recruiting costs,

and training the new employee. Oakes (2012) found it can take up to six-months for a new hire

to integrate fully into a new organization and up to one-year to become a fully productive

employee. There are some hidden or often uncalculated costs associated with a new hire. For

example, the costs associated with the supervisor taking time out of their schedule to provide on-

the-job training. When the supervisor is training the new hire, the supervisor is not meeting with

clients or other billable hours that generate revenue. Also, if the organization has a mentoring

program there are the costs to the organization in terms of time and effort on the mentor’s time.

Lastly, the most significant cost relates to the loss of productivity until the new hire becomes

proficient in their new job.

This study may be of importance to accounting leaders as identifying the factors

associated with job satisfaction may help to facilitate a better understanding of how to recruit and

retain accounting professionals. The findings from the study may be used to implement cultural

intelligence training programs for recently hired accountants during their first assignments.

Accounting leaders may include cultural intelligence training modules into the new accounting

hires onboarding training plan. By incorporating cultural intelligence training earlier into the

onboarding process can help to reduce the new hires stress and eventually lead to better

communication skills with clients from foreign countries. It is possible that by improving the

cultural intelligence understanding of junior accountant this will improve their job performance

and job satisfaction and thus increase retention rates.

Additionally, the findings of this study may be of value to other professional audiences,

as well as, auditors. Managers of audit departments, whose auditors travel frequently to client

locations in order to perform auditing functions may benefit by increasing the cultural

intelligence levels of their auditors. Developing cultural intelligence leads to reduce stress levels

for individuals who interact with a large number of cross-cultural situations on a regular basis

such as accountant, auditors, and tax professionals (Livermore, 2015). Sternberg and Kaufman

(2011) noted individuals with high cultural intelligence levels are better at making strategic

decisions and formulating strategy. Likewise, the findings of this study may be employed by

human resources personnel across the spectrum of professional services. For example, recruiters

may benefit from understanding whether cultural intelligence relates to job satisfaction for

accountants. Recruiters may revise their screening criteria to assess the cultural intelligence score

for potential hires and use this as an additional criterion to base hiring decisions on. The cultural

intelligence assessment typically only takes 15-minutes or less to complete and can be easily

incorporated into the human resources screening criteria for most organizations. The results from

the study may finally contribute to the research literature, because few studies, to date, addressed

the effects of cultural intelligence on the job satisfaction levels of accounting professionals.

Definition of Key Terms

Auditor. An accounting professional that reviews financial statements to assess their

fairness and compliance with general accounting principles (Price, Haddock, and Farina, 2012).

Certified Public Accountant (CPAs). An independent accountant who provides

accounting services to the public for a fee (Price, 2012).

Cross-cultural understanding. The ability to interpret and appropriately respond to

culturally diverse individuals and situations (Crowne, 2008).

Culture. The learned and shared values, knowledge, and beliefs of social groups that

influence behavior (Hofstede, 2001). Culture is the lens in which an individual views the world

around him or her.

Cultural Intelligence. An aspect of intelligence that demonstrates an individual’s ability

to adapt to an unfamiliar cultural setting (Livermore, 2015). Cultural intelligence can mitigate

the stress and frustration an individual experiences when working in a different cultural setting

(Early, Ang, & Tan, 2006).

Employee retention. The efforts taken by management to keep productive employees

from leaving the organization (Ivancevich, 2014).

Globalization. The close integration of countries and peoples of the world.

Job satisfaction. Is a perception an individual has that is either positive or negative about

their job and work environment (Ivancevich, 2014).

Summary

Accounting firms have problems recruiting experienced accounting professionals.

Similarly, accounting firms are experiencing a challenge in retaining accountants once hired.

Overall, the accounting industry experienced turnover rates as high as 20% and thus many large

accounting firms increased the capacity of their recruiting efforts on large college campuses in

response (O'Malley, 2017). The researcher’s purpose of this quantitative correlational study is to

determine the relationship between cultural intelligence and job satisfaction amongst

accountants. The predictor variables are total Cultural Intelligence Score, the second predictor

variable is the motivational sub-factor for cultural intelligence, and the third predictor variable is

the behavior sub-factor of cultural intelligence. The criterion variable is the total score using the

Stanton et al. (1992) Job in General score. Accountants with higher levels of cultural intelligence

are less likely to experience burn out from this kind of work than those whose cultural

intelligence scores are lower (Livermore, 2011). Developing cultural intelligence leads to reduce

stress levels for individuals who interact with a large number of cross-cultural situations on a

regular basis such as accountant, auditors, and tax professionals (Livermore, 2015).

The more accounting leaders increase their knowledge regarding cultural influences, their

ability to direct the organization will improve because of the understanding of the behaviors of

their own employees and the global context in which they operate (Livermore, 2015; Middleton,

2014). This study may be of importance to accounting leaders because by identifying the factors

associated with job satisfaction it may help to facilitate a better understanding of how to recruit

and retain accounting professionals. It is desired that the findings from this study may be used to

implement cultural intelligence training programs for recently hired accountants during the first

assignments. It is possible that by improving the cultural intelligence understanding of junior

accountants this might improve their job performance and job satisfaction and thus increase

retention rates. This chapter provided the statement of the problem, introduced the research

questions, theoretical framework, and definition of key terms. The next chapter will provide a

current literature review of what is known about culture, cultural intelligence, global leadership,

and cultural competence.

Chapter 2: Literature Review

The specific problem addressed in this study was the inability of accounting firms to

retain sufficient numbers of accountants (McCabe, 2017; O’Malley, 2017). Problems in

retaining sufficient numbers of accountants may hinder a firm’s profitability and undermine its

success. To retain accountants, firm leaders may need to identify alternative techniques for

recruiting and retaining accountants to curb this problem.

The purpose of this quantitative correlational study was to examine the relationship

between the construct of cultural intelligence and job satisfaction among accounting

professionals working for CPA firms in Alabama who are members of the ASCPA. Empirical

evidence does not exist that indicates a relationship exists between cultural intelligence and job

satisfaction among accounting professionals; however, identifying the internal variable of

cultural intelligence related to job satisfaction among accounting professional is important to

leaders of accounting firms attempting to improve recruitment and retention. Examining the

association between cultural intelligence and job satisfaction in accounting may result in

identifying a possible solution for increasing employee recruitment and retentions efforts.

The literature review begins with the documentation search strategy of the study, then

with the theoretical framework of the study, and finally with a review of the literature necessary

to frame this study. The literature review includes a review of relevant historical and current

literature related to the recruitment and retention of accountants and the study variables cultural

intelligence and job satisfaction. The review also includes information on previous research

outcomes, as well as the theoretical and conceptual frameworks directly related to cultural

intelligence and job satisfaction. The main topics reviewed are the theory of cultural intelligence

(predictor variable), the theory of job satisfaction (criterion variable), the relationship between

cultural intelligence and job satisfaction, and the variables related to accountants and the problem

of recruiting and retaining accountants. The chapter concludes with a focus on the gap in the

literature that supported the need for the study.

Documentation

The key words used to search for the literature on the problem were recruitment of

accountants, retention of accountants, employee turnover, and employee intent to resign. The

key words used to search for the literature on the predictor variable cultural intelligence were

cultural intelligence, cultural intelligence scale, cultural intelligence and decision making,

cultural intelligence and organizational success, and models of cultural intelligence. The key

words used to search for the criterion variable job satisfaction were determinants of job

satisfaction, job fit, job dissatisfaction, and job performance. Sources for this literature review

included peer-reviewed scholarly journals, research documents, and manuscripts accessed

through the Northcentral University Library using EBSCO and ProQuest research databases.

The searches resulted in documents published between 2012 and 2017. Historical literature

published prior to 2012 contributes to a comprehensive understanding of the problem and the

theoretical framework related to cultural intelligence and job satisfaction for the study. The

literature review provides a framework for analyzing and understanding the research questions

and hypotheses for this study.

Theoretical and Conceptual Frameworks

Definitions of job satisfaction. Researchers have used a plethora of research definitions

to define job satisfaction. Schaumberg (2017) defined job satisfaction as “the positive feeling

one has about his or her job that arises from an evaluation of its characteristics” (p. 982). Sims

(2012) defined job satisfaction as “not a feeling; it is a perception, a discerning, pervasive sense

of the extent of overall wellbeing evoked by the interaction of many complex influences” (p. 16).

Ivancevich et al. (2014) defined job satisfaction as “the feelings, beliefs, and attitudes that

employees have regarding their jobs” (p. 553). Similarly, Biswas and Mazumder (2017) defined

job satisfaction as “the pleasurable state of mind or positive feelings that employees have

towards their job” (p. 9). Furthermore, job satisfaction is a direct consequence of interactions

among employees and the perception that they develop toward their job and work environment

(Biswas & Mazumder, 2017). The following is a brief discussion of some of the major theories

supporting these many definitions of job satisfaction.

Foundations of job satisfaction. Job satisfaction is a complex construct, as a number of

workplace behavior and individual personality traits may affect an employee’s level of job

satisfaction. Organizational leaders can apply multiple theoretical approaches to explain an

employee’s level of job satisfaction. Three theoretical approaches to explain job satisfaction are

situational approach, dispositional approach, and an interactive approach (Novakovic & Gnika,

2015). From the dispositional perspective, job satisfaction comes from the characteristics of the

employee rather than from the job. In terms of behavioral traits and personality, an employee

brings personal dispositions to the job (Chan & Park, 2013). The degree of job satisfaction of an

employee does not come from the attributes of the job, but the disposition within the employee

(Bucker, Furrer, Poutsma, & Buyens, 2014). Cultural intelligence is one element of an

individual’s disposition and thus becomes a factor in an employee’s job satisfaction. The

dispositional theory will be the theoretical framework used in the study.

The dispositional affect model consists of two dimensions: positive affectivity and

negative affectivity (Judge, Weiss, Kammeyer-Mueller, & Hulin, 2017). Positive affectivity

involves high energy, positive moods, pleasurable engagement, and enthusiasm across various

situations. Negative affectivity includes distress, unpleasurable engagement, nervousness, and a

negative view of oneself over time. Dispositional affect is a predisposition to react to situation in

stable and predictable ways (Judge, 2017). Employees have a certain level of both affectivities.

Dispositions related to the experience of positive affectivity and negative affectivity have an

effect on job satisfaction. In a study conducted by Bouckenooghe (2013), affectivities strongly

correlated with job satisfaction and job performance. Bouckenooghe’s findings were consistent

with the dispositional approach to job satisfaction.

The dispositional approach is relevant to the relationship between cultural intelligence

and job satisfaction. Based on studies on the effects of particular traits, cultural intelligence will

relate with job satisfaction (MacNab, 2012). An employee’s cultural intelligence may influence

job satisfaction because of increased cultural understanding and better intercultural

communications, thus reducing stress at work (Bucker, 2014; MacNab, 2012). An employee

who possesses higher levels of cultural intelligence would also have greater levels of job

satisfaction than would other employees (Sims, 2012).

Taylor’s scientific management. Frederick Taylor’s Principles and Methods of

Scientific Management (1911) was an early study on motivation and job satisfaction. Taylor

outlined four principles of management and posited that only through cooperation between

management and labor was the maximum good achievable in society (Ivancevich, 2014). The

first principle of management addressed the need to develop a science for each element of an

employee’s work (Huang, Tung, Lo, & Chou, 2013). If for example, employees are laying brick,

then the process of bricklaying can benefit from applying scientific principles. A uniform size

and shape for the brick and a standardized way to lay and mortar the brick can increase

efficiency at the work site. This ensures the uniformity of products and services during the

production process and may increase demand for the products (Cummings & Bridgman, 2014;

Huang, 2013). The second principle of management is the scientific selection and training of

employees. In the past, employees selected the work to perform and self-trained on how to do it

(Ivancevich, 2014). Taylor advocated for thorough vetting of potential employees’ academic and

professional qualifications, followed by an exhaustive interview before deciding on the most

qualified applicant (Derksen, 2014; Huang, 2013). Once hired, company leaders should hold

new employees to the organization’s standards and release any employee who does not live up to

the standard (Ivancevich, 2014). If the task of assembling a part should take 4 minutes, but a

particular employee consistently takes 5 minutes to assemble the part, then that employee

undergo retraining to meet the standard. If retraining does not result in compliance, then the

employee must lose his or her job. Therefore, each employee will strive to meet or exceed the

standards to avoid dismissal from the organization. The third principle of management is the

scientific education and development of the employee (Cummings & Bridgman, 2014; Huang,

2013). Organizational leaders’ responsibility is to ensure employees remain relevant at their

jobs. Management needs to provide periodic training for the workforce to be more proficient in

performing their assigned tasks in an organization. The fourth principle of management is the

cooperation between management and the workforce (Derksen, 2014). Taylor’s intention was a

clear division of responsibilities between the management team, which performs the planning

and organizational function, and the employees, who perform the routine and daily function of

producing the goods (Cummings & Bridgman, 2014).

Taylor’s emphasis on efficiency and reducing nonessential steps in the production

process gave the impression that he was dehumanizing the workers so that the workers did not

receive encouragement to excel or think on their own. Taylor noted, “The worker will grow

happier and more prosperous, instead of being overworked” (Huang, 2013, p. 83). Taylor’s

approach to efficiency gave the appearance his methods only benefited the management team

(Huang, 2013).

Hawthorne studies. The Hawthorne studies serve as a preface to the study of job

satisfaction. The studies started in the 1920s and occurred in five stages over 8 years

(Ivancevich, 2014; Jung & Lee, 2016). The purpose of the studies was to investigate work

behavior and attitudes deriving from an array of physical, economic, and social variables (Lee,

2016). The first stage of the study took place in the Relay Assembly Test Room and involved

investigating the effect physical conditions had on employee behavior. The variations in

physical condition included work breaks, pay, temperature, and humidity. The second stage of

the study took place in a second Relay Assembly Group Study, and the third stage occurred in a

Mica Splitting Test Room to confirm the findings in the first stage of the study. The results of

Stage 1 indicated that the observed increase in production was a result of the changes in the

social situation work task, wage incentives, and reduced fatigue (Lee, 2016). The focus of the

second stage was introducing a new pay incentive only, and the focus of the third stage was

introducing new supervision but no new pay incentive. The fourth stage of the study involved an

interviewing program designed to investigate worker attitudes toward the job (Lee, 2016). The

fifth stage took place in the Bank-Wiring Observation Room and involved studying informal

group organizations in work situations. The study resulted in four catalogued findings that a

close relationship exists between behavior and sentiments (Ivancevich, 2014; Jung & Lee, 2015).

The second set of findings was that group influences significantly affect individual behavior

(Lee, 2016). The third finding was that group standards establish individual worker output (Jung

& Lee, 2015). The fourth finding was that money was less of a factor in determining output than

were group standards (Lee, 2016).

The Hawthorne studies were an attempt to apply the concept of the scientific

management theory developed by Taylor to the work at the Bell Telephone Western Electric

manufacturing plant in Hawthorne, Illinois (Ivancevich, 2014; Lee, 2016). Taylor concluded that

changes in work conditions positively affected employee productivity, as evidenced in the

increased productivity among the employees observed during the experiments (Jung & Lee,

2015).

In 2016, Lee recreated the Hawthorne studies using the same data but analyzed with

sophisticated data tools not available during the initial Hawthorne study. Lee employed a time

series analysis that captured the wave effects of the variables. During the experiment, Lee

included a human relations variable not studied during the original experiment. Lee included the

employee’s past productivity level and predicted that it would influence current productivity.

Lee concluded that the group and the most productive individuals motivate and exert pressure on

an individual’s output over time. The experiment validated the original conclusions of the

Hawthorne study, but also indicated that social facilitation and social learning were underlying

factors (Lee, 2016).

Jung and Lee (2015) revisited the Hawthorne study by applying it to the U.S. federal

workforce. Jung and Lee’s intent was not to recreate the Hawthorne experiment but to apply the

same research methodology and survey to the U.S. federal workforce. The results of the

experiment supported the external validity of the Hawthorne study. Jung and Lee demonstrated

that social relations and participative management style have stronger influences than physical

conditions on public employees’ perceived performance.

Maslow’s hierarchy of needs. Maslow believed that the hierarchy of needs theory

outlines how people satisfy various personal needs in the context of their work (Ivancevich et al.,

2014). Maslow advocated that a person would first attempt to satisfy more basic needs such as

food and water, which he labeled physiological, before trying to satisfy upper-level needs such as

self-esteem (Adams, Harris, & Martin, 2015; Ivancevich, 2014). Maslow’s theory of

hierarchical needs plays a key role in understanding employee satisfaction and motivation at

work (Adams, 2015; Ivancevich, 2014). Maslow’s theory was and is popular with businesses

and served as the impetuous for other theories on job satisfaction and motivation, such as

Alderfer’s ERG theory and Herzberg’s two-factor theory (Ivancevich, 2014). Some researchers

are critical of Maslow’s theory; however, over the years since its inception, the theory has

proved useful in providing coherence to human behavior and to employee behavior in the

workplace (Adams, 2015; Zakaria, Ahmad, & Malek, 2014). The first tier on Maslow’s

hierarchy of needs is physiological needs, such as air, water, food, and, in contemporary terms,

sufficient salary to live (Adams, 2015; Harrington & Lamport, 2015). The next tier is safety and

security needs, such as working in a hazard-free environment, receiving a regular salary, and, in

contemporary terms, having medical insurance (Adams, 2015). The next higher tier is

belongingness, social, and love needs, such acceptance in society, which may include acceptance

by workmates and friends, working in cooperative groups, and having a supportive boss. The

fourth tier is esteem needs, such as earning a good reputation among peers at work or receiving a

high-level promotion at work (Sewell, 2015). The last and highest tier is self-actualization,

which may include starting a charity to help others or mentoring others (Ivancevich, 2014).

Maslow believed that an employee could not feel satisfied unless the employee met the elements

of the hierarchy of needs (Sewell, 2015). Maslow considered the concept of self-actualization as

the ultimate state for satisfaction, but believed that very few employees could achieve it

(Harrigan & Lamport, 2015).

Unsatisfied needs may cause employees to experience frustration and stress (Ivancevich

et al. 2014; Zakaria, 2014). From an organizational perspective, unsatisfied needs are negative,

as they may lead to poor performance outcomes. Businesses leaders use Maslow’s hierarchy to

motivate their employees. For example, Mary Kay, Inc. uses commissions and incentives such

as extra pay to motivate their consultants (Ivancevich et al. 2014). The consultant with the

highest sales and team-building attributes receives a Mary Kay Pink Cadillac as a reward for

their efforts. Mary Kay consultants’ report they enjoy being a part of the Mary Kay team, which

meets the belonging and social needs of Maslow’s hierarchy (Ivancevich, 2014). Similarly,

consultants report they appreciate the recognition they receive from Mary Kay based on their

efforts, which meets the esteem needs within Maslow’s hierarchy (Ivancevich, 2014).

Vroom’s expectancy motivation theory. Vroom’s expectancy motivation theory,

developed in 1964, is useful for predicting job satisfaction, effort, and performance (Chen, Ellis,

& Suresh, 2016; Purvis, Zagenczyk, & McCray, 2015). The expectancy theory has as its basis

the assumption that employees have an idea of the consequences associated with their actions,

and they make conscious choices regarding the preference of the outcomes (Purvis, 2015). Three

essential concepts within expectancy theory are expectancy, instrumentality, and valence.

Expectancy is the likelihood of employees obtaining the outcome they want (Chen, 2016).

Instrumentality is the extent to which employees see an outcome leading to other outcomes

(Renko, Kroeck, & Bullough, 2012). Valence is the outcome employees wish to obtain (Purvis,

2015). Employees believe behaving in a certain way may merit certain job features (Purvis,

2015). Employees thus feel motivated to act in ways that may create desired combinations of

expected outcomes (Chen et al, 2016). Researchers often refer to Vroom’s expectancy theory as

a mathematical model because employees measure motivation through their own expectations.

For example, if an employee expects to earn a higher salary, then the employee will feel

motivated to work harder based on the expectation of a higher salary in the future. The theory

also demonstrates that employees’ job satisfaction directly harmonizes with their perceptions that

rewards will come. Within this theoretical context, employees will only feel satisfied if they can

see the worth of the situation (Renko, 2012). Expectancy theory remains widely used as a basis

for research to predict job satisfaction and job performance (Chen, 2016; Purvis, 2015; Renko,

2012).

Frederick Herzberg’s two-factor theory. In 1964, Herzberg introduced a new theory of

motivation. Herzberg posited that opportunities related to job satisfaction are motivators and that

removing factors that are negative or create dissatisfaction have a preventative value. Another

name for the two-factor theory is the motivator-hygiene theory (Sanjeev & Surya, 2016).

Herzberg found two categories of factors related to job satisfaction in the workplace: satisfiers

and dissatisfiers. Herzberg collected data through interviews with over 200 engineers and

generated interview questions to gain a better understanding of the factors involved with workers

being exceptionally happy or exceptionally unhappy with their jobs. Herzberg’s research

revealed satisfiers related to work are achievement, recognition for achievement, intrinsic

interest, responsibility, and advancement at work. Herzberg’s research revealed that dissatisfiers

related to a worker’s environment are administration, supervisor, salary, interpersonal

relationships, and working conditions. Herzberg categorized satisfiers as motivators and

dissatisfiers as hygiene factors. Motivators affect job satisfaction, and hygiene factors affect job

dissatisfaction. Furthermore, Herzberg’s data revealed that although motivators affect job

satisfaction, they have minimal effect on job dissatisfaction. Similarly, hygiene factors

contribute very little to job satisfaction.

Herzberg’s theory remains widely used as a basis for research on job satisfaction and job

motivation (Fareed & Jan, 2016; Sanjeev & Surya, 2016; Sinha, Trived, & Kumar, 2012).

Fareed and Jan (2016) studied 418 bank officers to assess their job satisfaction levels via

Herzberg’s two-factor theory. Their research revealed that hygiene factors, like relationship with

supervisors, company policy, salary, social status, and working conditions, have a substantial

relationship with job satisfaction. However, Herzberg’s motivator factors such as achievement,

recognition for achievement, intrinsic interest, responsibility, and advancement at work had no

significant relationship with job satisfaction (Farred & Jan, 2016).

Snajeev and Surya (2016) studied 450 participants from pharmaceutical sales and

marketing professionals, and their findings confirmed the existence of the two-factor structure of

motivation and satisfaction. Their findings revealed employees feel satisfied in the presence of

motivating factors, and hygiene factors do not have any influence on satisfaction levels. Snajeev

and Surya concluded that managers are responsible for creating and keeping satisfied employees.

Subsequently, satisfied employees enhance organizational performance and they remain longer

in their jobs, which in turn increases organizational stability.

Locke’s range of affect theory. Locke’s range of affect theory is the most popular job

satisfaction model used from academic research (Chaudhury, 2015; Morgan, 2014). According

to Locke’s affect theory, a discrepancy between what an employee wants in a job and what the

employee has in a job determines job satisfaction (Morgan, 2014). Likewise, Locke opined that

job satisfaction comes from the value that an employee allocates to a certain facet of work, such

as flexible work hours, and thus moderates how satisfied or dissatisfied an employee becomes

with the job when the job meets or does not meet expectations (Chaudhury, 2015; Eggert, 2014).

The common aspects of job satisfaction are benefits, pay, promotions, and working conditions

(Eggert, Kelley, Maragiotta, Vaher, & Kaya, 2014). Within this framework, employees working

for the same company may have different levels of job satisfaction because of the different level

of regard they have for various facets at work based on their interpretations (Chaudhury, 2015).

Job characteristics model. The job characteristics model serves to explain the

interaction between job characteristics and individual differences and their effect on job

satisfaction and motivation (Blanz, 2017; Casey, Hilton, & Robbins, 2012; Ivancevich, 2014).

Managers use the job characteristics model in the planning and implementation of job design

changes. The model has five core job characteristics: autonomy, task identity and significance,

skill variety, and feedback (Blanz, 2017; Griffen, Hogan, & Lambert, 2012). The interaction of

the five job characteristics leads to three psychological states: experienced responsibility for

outcomes, experiences meaningfulness, and understanding the actual results (Casey, 2012;

Griffin, 2012). The psychological states determined the employees’ level of job satisfaction and

their work performance (Blanz, 2017). When organizational leaders used the job characteristics

model for a job redesign, the organization experienced a significant reduction in employee

turnover and absenteeism, improved job satisfaction, and improved productivity (Casey et al.,

2012; Griffin, 2012; Ivancevich, 2014).

Summary of theories and models. Studying the various theories leads to the conclusion

that an employee’s motivation depends on many factors and that supervisors play key roles in the

achievement of the factors. Employees ascribe specific values to various aspects of their jobs

that result in high or low job satisfaction. High job satisfaction equates to low employee

turnover rates (Schaumberg, 2017). Accounting firms that can retain their best accountants have

a competitive edge over accounting firms that have high turnover rates (Ackerman, 2016;

Dillard, 2014). Understanding the factors contributing to job satisfaction would help accounting

leaders make sure their accountants remain motivated and satisfied (Granados, 2016).

Recruitment and Retention of Accountants

The demand for accountants is increasing in the United States; researchers for the Bureau

of Labor Statistics (2015) estimated the demand for accountants would increase by 11% from

2014 to 2024. Turnover rates as high as 20% exacerbate the demand for accountants (O’Malley,

2017). Retention of accountants, once hired, is necessary for accounting firms to maintain their

level of activities and service clients. The retention of talent is the second highest concern of

accounting firms with 11 or more professionals; second only to talent retention (Drew, 2015).

Understanding the motivational factors of employees can assist in recruiting and retaining

staff. Recruiting employees with the right fit for the organization contributes to retention and

employee job satisfaction (Ivancevich, 2014). Being the right fit indicates employees feel

satisfied with their job and exhibit organizational citizenship behaviors that are positive for

organizational outcomes and retention (Ivancevich, 2014; Moreland, 2013). Accounting firms

may help their employees develop a passion for their profession by matching employees’

interests with their work (Granados, 2016). When employees feel like they have a calling to

their work, they are more prone to feel satisfied with their work and thus have higher retention

rates (Granados, 2016). The workload for accountants and the stress from the long hours

associated with tax season is one of the factors contributing to CPAs leaving public accounting

(Drew, 2015). Developing cultural intelligence leads to reduced stress for individuals who

interact with a large number of cross-cultural situations on a regular basis, such as accountants,

auditors, and tax professionals (Livermore, 2015). A possible solution to the recruiting and

retention problem experienced by accounting firms is to add collecting cultural intelligence

scores to the screening process for hiring new accountants (Livermore, 2015).

Globalization

Middleton (2014) noted globalization is the result of dramatic shifts in economics,

politics, and technology. Livermore (2015) posited globalization plays a part in new economic

dynamics and social relationships. Conducting business in a global context revolves around

relationships with individuals who may be culturally different from others. General Dempsey,

former chairman of the Joint Chiefs of Staff of the U.S. Department of Defense said,

“Globalization is impacting nearly every aspect of human activity. People, products, and

information are flowing across borders at unprecedented speed and volume, acting as catalysts

for economic development while also increasing societal tensions, competition for resources, and

political instability” (National Military Strategy, 2015, p. 1). Globalization makes it a challenge

for accounting leaders to transfer their skills across cultures with different value systems and

different cultural reference points. Dillard (2014) noted practically all accounting firms, due to

globalization, have clients with international aspects to their business. Livermore (2015) noted,

A participative leadership style in which managers involve others in decision making was

viewed as essential way of working among the German leaders and organizations

surveyed. However, this same style was viewed as a weakness among the firms and

leaders surveyed in Saudi Arabia. The Saudis believed authoritative leadership

demonstrated clarity and strength. (p. 17)

Thus, with globalization, accountants need to understand the various cultures of their clients and

develop the cultural intelligence capacity to serve their clients more effectively.

Culture and the Need for Cultural Intelligence

Globalization led to a need for organizations and leaders to face the complexity of cross-

cultural differences on a daily basis (Low, Samkin, & Christina, 2013; Knight, 2013). Many

leadership challenges link to cultural issues and a lack of understanding concerning the

differences that culture imposes on individuals and organizations (Crowne, 2013; Strong, Babin,

Zbylut, & Roan, 2013). The definition of culture is “the collective programming of the mind,

which distinguishes the members of one category of people from another” (Peng, 2016, p. 36).

People both learn and acquire culture, and for the purposes of this research, culture refers

to the beliefs, attitudes, values, habits, customs, and traditions shared by a group of people

(Wang, Waldman, & Zhang, 2012). There are language differences across cultures; however,

cultural differences are not the cause of all miscommunication (Engle & Crowne, 2014;

Middleton, 2014). Leaders and organizations may gain an advantage over other institutions that

do not appreciate cultural differences by exploring and understanding the differences and using

them to their benefit (Crowne, 2013).

Budde-Sung (2011) analyzed the demographics from several international business

classrooms from five Western countries: the United States, the United Kingdom, New Zealand,

Australia, and Canada. Budde-Sung posited an international classroom, due to its diverse

viewpoints, perspectives, and insights about business culture, may enhance the study of

international business issues. Having international students attend Western universities and take

classes side by side with Anglo students may enhance the development of cultural intelligence,

which is a key success factor in the global business world (Budde-Sung, 2011). As the

international business classroom becomes more international in terms of foreign students,

instructors will need to change their teaching styles accordingly to accommodate the learning

preferences of their foreign students (Budde-Sung, 2011). Budde-Sung advocated, “A more

inclusive teaching style is—and will continue to be—one that attempts to engage every student’s

learning style during a course, in effort to create a harmonious educational environment” (p.

372).

MacNab and Worthley (2012) conducted a study to identify global leaders. The topic of

the quantitative study was cultural intelligence and its relevance to self-efficacy. MacNab and

Worthley studied over 370 managers representing over 30 nations. The independent variables

for the study were international travel experience, work experience, management experience, and

self-efficacy. The dependent variables were the key indicators of cultural intelligence

development: metacognitive motivation and behavior. In their findings, general self-efficacy

demonstrated a significant relationship with cultural intelligence. Somewhat counterintuitive to

this construct, formal international travel experience did not have a meaningful relationship with

the development of cultural intelligence. MacNab and Worthley (2012) noted the need for future

studies on cultural intelligence to look for other aspects of cultural intelligence and education

that can affect self-efficacy.

Mueller and Baum (2011) studied best practices to hire leaders for a multinational firm.

Mueller and Baum used their 40 years of human resource practitioner experience to produce a

guide for hiring the right applicant for a position. The authors highlighted and featured

contemporary recruitment literature and selection best practices for human resource managers to

include, such as legal and technological developments. Mueller and Baum provided a 12-step

sequentially reviewed guide for hiring the right applicant. Their process started with job analysis

and ended with a background and reference check. Mueller and Baum heavily cited other

prominent authors in the human resource field and relied on their combined experience to

develop a series of vignettes illuminating the value of their recommended 12 steps to hire the

right individual. The authors noted the human resource manager is a company ambassador who

represents a company to an applicant. Their secondary role was an investigator of character

credibility investigating how well the applicant may contribute to the company. Finally, Mueller

and Baum advocated a vigorous background check on any potential applicant, which included

contacting their references, specifically their three previous supervisors, to determine if the

applicant would be a good fit for the new organization (Mueller & Baum, 2011).

Voegtlin, Patzer, and Scherer (2012) studied the relationship between responsible

leadership and global business. They advanced an understanding of the concept of responsible

leadership while operating in a global context, and they advocated that responsible leadership

produced legitimate decisions to secure the legitimacy of organization. Voegtlin et al. made

seven propositions about responsible leadership. The first proposition was that responsible

leadership helps to build and maintain the limit the legitimacy of an organization. The second

proposition was that responsible leadership had a positive effect on building trustful stakeholder

relations. The third proposition was that responsible leadership behavior enhances the social

capital inherent in stakeholder relations. The fourth proposition was that responsible leaders

might gradually change the ethical culture of any organization over time. The fifth proposition

was that responsible leadership positively affects the perceived importance of corporate social

responsibility within an organization. The sixth proposition was that responsible leaders are

more likely to be active social entrepreneurs than nonresponsible leaders are. The seventh and

final proposition was that responsible leaders should contribute directly to the ethical behavior

performance of their organizations. Voegtlin et al. posited that responsible leaders need to think

about the consequences of their decisions and balance the effects of their decision among all

active stakeholders. Using a qualitative approach, Voegtlin et al. defined responsible leadership

and revealed that it was distinct from transformational leadership and authentic leadership.

Voegtlin et al. indicated future researchers could advance the concept of responsible leadership

by examining the drivers of responsible leadership or opportunities for training it on.

Additionally, future researchers need to focus on the limitations of responsible leadership in

small businesses.

Cultural Intelligence

Dimensions. Cultural intelligence refers to a “person’s capability to adapt effectively to

new cultural contexts and therefore represent a form of situated intelligence where intelligently

adaptive behaviors are culturally bound to these values and beliefs of a given society or culture”

(Engle & Crowne, 2014, p.31). Cultural intelligence has four main elements: metacognition,

cognition, motivation, and behavior (Crowne, 2013). Metacognition is the process used to

acquire and understand cultural knowledge. Livermore (2015) noted metacognitive cultural

intelligence is an individual’s cultural consciousness and awareness. Cognition is the general

understanding of culture and cultural differences (Engle & Crowne, 2014). Livermore (2015)

noted cognitive cultural intelligence reflects knowledge of norms and practices of different

cultures. Individuals who have high cognitive cultural intelligence understand similarities and

differences across cultures (Middleton, 2014). Motivational cultural intelligence is the reason

why individuals want to engage with individuals from different cultures and understand cultural

differences (Engle & Crowne, 2014). Livermore (2015) noted it is the drive behind and the

interest in adapting to different cultural contexts. Behavioral cultural intelligence refers to how

well an individual can adapt and respond to new cultural settings (Engle & Crowne, 2014).

According to Middleton (2014), individuals with high behavioral cultural intelligence are

capable of displaying appropriate behaviors, gestures, tones, and words.

Figure 1. Cultural intelligence model.

Livermore (2015) defined cultural intelligence as the ability to understand a different

culture. Culturally intelligent individuals want to learn about different cultures and during the

process; they start to view new cultures in a more positive light. In addition, they begin to

recognize patterns of behavior that are habits or norms within the culture (Engle & Crowne,

2014; Middleton, 2014). Furthermore, individuals with high cultural intelligence display

behavior that is appropriate during interactions with people from different cultures. Individuals

with high levels of cultural intelligence have the ability to transfer social skills across cultures,

which leads to an increased level of cross-cultural understanding and the ability to recognize

differences and adapt more readily (Engle, 2013; Middleton, 2014). The outcome of culturally

intelligent behavior is better intercultural communication, interaction, and relationship building

(Livermore, 2015).

Lin, Chen, and Song (2012) studied cultural intelligence and emotional intelligence and

its effect on one’s cross-cultural adjustment while operating in a foreign country. This was a

quantitative study that involved surveying 295 college students to determine the effect of cultural

intelligence and emotional intelligence on cross-cultural adjustment. To measure cultural

intelligence Lin (2012) used the Cultural Intelligence Scale developed by Ang et al. (2007). The

Cronbach’s alpha reliability for the Cultural Intelligence Scale is .87. To measure emotional

intelligence, Lin et al. used the Emotional Intelligence Scale, developed by Wong and Law

(2002). The Cronbach’s alpha reliability for the Emotional Intelligence Scale is .89. To measure

cross-cultural adjustment, Lin et al. used the cross-cultural adjustment 9-item scale developed by

Black and Stephen (1989). Cronbach’s alpha reliability for the Cross-Cultural Adjustment Scale

was .78. The data revealed that cultural intelligence had a positive effect on cross-cultural

adjustment and that emotional intelligence positively moderated the relationship between cultural

intelligence and cross-cultural adjustment (Lin, 2012). Employees with high cultural intelligence

levels may lessen the uncertainty caused by interacting with clients from various cultures and

thus adjusting for them is easier (Lin et al., 2012).

Cultural intelligence and leadership. Engle and Crowne (2014) used a convenience

sample to collect 134 survey responses in their study on global intelligence and the factors that

contribute to increasing its capacity within individuals. Engle and Crowne defined cultural

intelligence as the capability that allows individuals to understand and act appropriately across a

wide range of cultures. Engle and Crowne concluded that exposure to foreign cultures may

increase an individual’s cultural intelligence score. Engle and Crowne intimated while exposure

to a foreign culture via a vacation can increase cultural intelligence scores, the increase depends

on travelers’ motivation to experience the culture. Engle and Crowne (2014) concluded the

exposures encountered on overseas business trips or study abroad programs resulted in higher

cultural intelligence scores. Engle and Crowne (2014) determined even short trips overseas

could increase an individual’s cultural intelligence score. Seventy-nine percent of the control

group in their experiment increased their overall cultural intelligence scores after living in a

foreign country for 6 to 11 days. The control group lived with a host nation family, ate meals

with their host nation families, and conducted service projects during the day. Engle and Crown

(2014) concluded that businesses should consider assessing employees’ cultural intelligence

scores prior to dispatching them abroad for assignments.

Dries and Pepermans (2012) studied the leadership component to cultural intelligence

and built upon two previous studies to address the issue of identifying leadership potential. Dries

and Pepermans had four main goals for their research. The first goal was to present the results of

an extensive review of literature on the topic of leadership potential. The second was to develop

a comprehensive model to assess leadership potential. The third was to provide a guide

explaining the implications of measurement for the model. The fourth was to test their model on

a small sample of business leaders to assess their leadership potential. The results of their four

studies resulted in a two-dimensional model of leadership that consists of four quadrants

spanning 13 factors. The first quadrant was analytical skills. This quadrant deals with decision

making and problem solving, which is one of the best predictors of future performance as a

leader. The second quadrant was learning agility and referred to the willingness to learn. The

third quadrant was the drive quadrant, which included results orientation and dedication. The

fourth and final quadrant was emergent leadership, which included the factors of motivation to

lead, self-promotion, and stakeholder sensitivity. Dries and Pepermans indicated a need for

further research in terms of a longitudinal study to determine the growth curves for the various

dimensions of leadership developed in the four quadrants of their leadership potential model.

Ensari, Riggio, Christian, and Carslaw (2011) conducted a meta-analytic study in an

effort to ascertain how certain leaders emerge as leaders within a global context. Ensari (2011)

explored a variety of personality and individual differences, along with variables as predictors of

how leaders emerge in a group. The study included 45 separate publications on the topic of

leadership to identify the variables for leadership. The authors identified 15 variables for

leadership emergence in a group. Ensari et al. (2011) revealed certain personality traits lead to

favorable impressions of other individuals, which allows them to emerge as leaders in various

positions. Their research found authoritarianism intelligence and extroversion are predictors of

leader emergence in a group. Their research also found conscientiousness, neuroticism, and

femininity did not prompt a leader to emerge in a group (Ensari, 2011).

Box (2014) conducted a quantitative study designed to determine if a correlation existed

between cultural intelligence and transformational leadership attributes in the managers of larger

U.S. businesses. In addition, Box studied the effects of the interaction of both cultural

intelligence and transformational leadership on the abilities of these managers. The participants

for Box’s study were a random sample of 265 business managers located on both the east and

west coasts of the United States. The operationalized constructs were the charismatic variables

of transformational leadership and the constructs of cultural intelligence. These constructs were

collected using two surveys: the Multifactor Leadership Questionnaire (MLQ) and the Cultural

Intelligence Scale. The MLQ constructs collected information about participants’

transformational leadership characteristics and the Cultural Intelligence Scale determined their

cultural intelligence score. Box used a nonexperimental (no control group) quantitative survey

and a multivariate design (survey) for the research approach for the experiment. Box conducted

a one-way analysis of variance (ANOVA) calculation to determine if there was a statistical

correlation or variance interaction between the variables as indicated by the survey results. Box

also used a Pearson’s r and t-test analyses methods for nonexperimental purposes. Box noted,

Due to the fact the sample sizes of managers were not equal, a Kruskal-Wallis statistical

test was run. This analysis was designed for non-parametric data with a Pearson’s r,

ANOVA, and t-test analyses to determine the level and direction of variation in the

research model. (p. 142)

Box’s (2014) results demonstrated a “statistically positive relationship between the

cultural intelligence behaviors and transformational leadership abilities of managers, B=.86,

t(259)=5.51, p< .05” (p. 210). The analysis of the survey results from the MLQ and Cultural

Intelligence Scale revealed that managers and leaders need to strengthen their cultural

intelligence levels. Box determined that cultural intelligence might influence business results in

a positive manner.

Keung and Rockinson (2013) conducted a quantitative study to ascertain the relationship

between various forms of leadership and cultural intelligence by exploring the variables

transformational leadership and cultural intelligence. They examined 193 international school

leaders via a survey that consisted of a tool to assess their cultural intelligence score and another

instrument to assess their transformational leadership score and then conducted a correlational

test. Their results revealed a positive relationship between cultural intelligence and

transformational leadership in international school leaders. Furthermore, leaders with a higher

level of cultural intelligence scores also demonstrated a higher level of transformational

leadership (Keung & Rockinson, 2013), which indicated that leaders with a higher level of

cultural intelligence can lead and manage projects more effectively in an international setting

than those with lower cultural intelligence scores. Keung and Rockinson (2013) recommended

that future school leaders receive training and instruction designed to improve their cultural

intelligence and transformational leadership skills as they rise through the ranks of academic

hierarchy (Keung & Rockinson, 2013). Lastly, when making a final selection for a key senior

leadership position, the hiring official should consider candidates’ cultural intelligence and

transformational leadership scores (Keung & Rockinson, 2013).

Delpechitre and Baker (2017) studied 143 sales students while participating in an

advanced personal selling course over a six-semester period. They examined the relationship

between sales students’ cultural intelligence level and its influence on their adaptive selling

behaviors and their performance during role-play exercises focused on cross-cultural scenarios.

The students also attended a 3-week cultural intelligence training session. Measuring students’

cultural intelligence levels involved analyzing the Cultural Intelligence Scale designed by Ang et

al. (2007). A survey developed by Comer, Marks, Vorhies, and Badovick (1996) measured their

adaptive selling behavior score. The instructor scored all role-play scenarios using the National

Collegiate Sales competition scale. The data revealed that students who had a strong

understanding of different cultures could adjust their sales tactics to suit the multicultural sales

environment they encountered (Delpechitre & Baker, 2017). Motivational cultural intelligence

had a significant positive relationship with adaptive selling behavior. Delpechitre and Baker

noted,

The relationship shows that when students invest effort in becoming more knowledgeable

and adaptable when interacting with culturally different customer, it assists students in

becoming more adaptable when it comes to their selling behaviors and strategic approach

to the sales process. (p. 103)

The data revealed that behavioral cultural intelligence had a strong and positive relationship with

adaptive selling behavior. Students who were able to alter their selling techniques during buyer–

seller interactions based on cross-cultural attributes had better scores during their role-play

presentations (Delpechitre & Baker, 2017). The study revealed that when students increase their

cultural intelligence levels, there is an improvement in their adaptive selling behaviors, and they

perform better in role-play exercises than students with lower cultural intelligence levels

(Delpechitre & Baker, 2017).

Delpechitre and Baker (2017) posited that college students’ cognitive cultural intelligence

levels can increase through lectures, short case studies, and applied video cases with a focus on

various cultural dimensions, including workplace and selling environment. Delpechitre and

Baker also noted that college students’ metacognitive and motivational cultural intelligence can

develop by including role-play scenarios, video case analysis, and group discussion with a focus

on body language, including facial expressions and culture-based protocols. Similarly, college

students’ behavioral cultural intelligence can improve when they learn how to identify verbal and

nonverbal behavior in others through classroom instruction followed up by role-player exercises

mediated by the instructor (Delpechitre & Baker, 2017). Students need to learn effective

listening and conversational skills. Role-player exercises should have first-generation

immigrants playing the role of the buyer, and the sales students need to exercise their listening

and conversational skills throughout the role-play exercise (Delpechitre & Baker, 2017).

Cultural intelligence and job satisfaction. Cultural intelligence has a significant

positive correlation to job satisfaction (Sims, 2012). Sims (2012) studied 1,300 educators

working at private high schools in Latin America. Educators with higher cultural intelligence

scores felt more satisfied with their jobs than educators with lower cultural intelligence scores.

Similarly, those with higher cultural intelligence scores were more likely to renew their contracts

for another year of work. Cultural intelligence had a significantly positive correlation to job

retention (Sims, 2012).

Cultural intelligence and decision making. Accountants in the globalized marketplace

appear to require additional soft skills such as cultural intelligence (Low et al., 2013; Weaver,

2014). Individuals with high cultural intelligence have an improved ability to assess a situation

in a culturally diverse scenario and thus can make effective decisions (Livermore, 2015).

Livermore (2015) determined that cultural intelligence “has been found to predict judgment and

better decision making from leaders who are working with intercultural issues and people” (p.

195). Individuals who have high cultural intelligence are better at anticipating risk, managing

risk, and making decisions in a multicultural environment (Groves, Feyerherm, & Gu, 2015;

Livermore, 2015; Middleton, 2014). Research of undergraduate students in the United States

and the Republic of Singapore revealed that cognitive cultural intelligence and metacognitive

cultural intelligence were instrumental in decision making and cultural judgment (Groves et al.,

2015).

Gutierrez, Spencer, and Zhu (2012) studied cultural intelligence from chief executive

officers’ (CEOs’) perspective. They examined the senior leadership behaviors of several CEOs

in an international context. The sample consisted of Chinese, Indian, and Western CEOs, and

the findings revealed several common characteristics for outstanding CEOs, which resulted in an

orientation toward achievement and forward thinking. They also identified distinctive

competencies from the three cultures. Although Indian CEOs are more likely to display a

consideration of the welfare of their nation when making business decisions, Chinese CEOs

uniquely look for mutual benefit as well as criticize themselves (Gutierrez, 2012). Western

CEOs use interpersonal understanding and talent management while executing their management

duties. The main research limitations in the study revolved around the small group of CEOs they

interviewed. There was no opportunity to obtain a contrast group in each of the countries they

studied. CEOs may use the findings of the study to increase their cross-cultural management

styles. For example, Chinese CEOs might consider developing a more innovative way of

thinking to broaden their competitiveness and international contacts. Indian CEOs might

consider developing interpersonal understanding toward the talent in their organizations.

Finally, Western CEOs might consider adding inner strength and incorporating it into their

corporate social responsibility and sustainability practices while operating in an international

context (Gutierrez, 2012).

Korzilius, Bucker, and Beerlage (2017) studied innovative work behavior as a key

organizational competence. Korzilius (2017) surveyed 157 employees of an international

staffing agency to determine if cultural intelligence mediates the effect of multiculturalism on

employees’ innovative work behaviors. Employees who can develop and implement new ideas

for product development can enable an organization to succeed in a competitive global market.

Korzilius (2017) examined the relationship between multiculturalism, cultural intelligence, and

innovative work behaviors. To measure innovative work behavior, Korzilius (2017) used the 10-

item survey developed by De Jong and Den Hartog (2010) for knowledge-intensive service

companies. Cronbach’s alpha reliability for the Innovative Work Behavior survey was .84. To

measure cultural intelligence, Korzilius (2017) used the Cultural Intelligence Scale, developed

by Ang (2007). The Cronbach’s alpha reliability for Cultural Intelligence Scale was 0.87. To

measure multiculturalism Korzilius (2017) used a survey designed by Nguyen and Benet-

Martinez. The survey had three response categories: monocultural, bicultural, or multicultural.

The data revealed 42% rated themselves monocultural, 12.7% rated themselves bicultural, and

45.2% rated themselves multicultural. In addition, the data revealed cultural intelligence fully

mediates the effect of multiculturalism on innovative work behaviors. The bicultural and

multicultural employees had higher cultural intelligence scores than monocultural employees.

The cultural intelligence scores from the bicultural and multicultural employees contributed to

higher scores for innovative work behavior. Korzilius (2017) posited organizations should

develop recruiting strategies to include screening employees for multiculturalism and cultural

intelligence to have a workforce prone to innovative work behaviors.

Cultural intelligence and job performance. Employees and supervisors with high

levels of cultural intelligence are more effective in cross-cultural situations and are also more

adaptable and innovative when operating in their own environments (Livermore, 2015;

Middleton, 2014). Cultural intelligence improves the following job-related tasks negotiation,

networking, and supervision or leadership (Sri Ramalu, Rose, Uli, & Kumar, 2012). Employees

with high cultural intelligence levels are more successful at cross-cultural negotiations compared

to employees with lower cultural intelligence. When involved with a business situation that

entails intercultural communications, ambiguity often emerges as a problem. Livermore (2015)

noted, “Heightened cultural intelligence will give you a better understanding of how to read the

nonverbal cues during a negotiation and make you aware of how to motivate an individual or

company from a different culture” (p. 15). Networking is another job task that employees with

high levels of cultural intelligence can perform. Livermore’s (2015) research revealed that

employees with high cultural intelligence are more creative and better at building multinational

networks than employees with lower cultural intelligence levels. Finally, due to globalization,

supervisors need to motivate and develop employees from a variety of cultures. Supervisors

with high cultural intelligence levels “are more likely to develop trust and effectively lead

multicultural groups and projects at home or dispersed around the world” (Livermore, 2015, p.

16) than supervisors with low cultural intelligence levels. Cultural intelligence may improve

employees’ and supervisors’ ability to perform a variety of job-related tasks ranging from

negotiation to leadership (Crowne, 2013; Lin et al., 2012).

Cultural intelligence and burnout. Individuals with higher cultural intelligence scores

are less likely to experience burnout at work than those with lower cultural intelligence scores

(Livermore, 2015; Rosenblatt, Worthley, & Macnab, 2013). An example is accountants who

must travel a lot both internationally and domestically. It is a challenge to master the cultural

norms of every culture encountered. However, those with a high cultural intelligence score can

bridge the gaps in cultural understanding (Bucker, 2014). Thus, they are less likely to experience

burnout from multiple cultural encounters during business travels (Livermore, 2015; Rosenblatt,

2013). Likewise, a higher level of cultural intelligence reduces the level of anxiety in employees

(Bucker, 2014). Bucker (2014) found no significant effect between anxiety and communication

effectiveness. Bucker (2014) determined that “cultural intelligence reduces anxiety to such a

level that it does not harm communication” (p. 2081). Screening and hiring accountants with

higher levels of cultural intelligence will reduce the chances of experiencing stress in burnout

during a busy tax season or when trying to meet a suspense date for a long-term accounting

project for a client.

Cultural intelligence and organizational success. Lima, West, and Winston (2016)

developed a 21-item survey to measure cultural intelligence at the organization level. The

instrument builds on the Cultural Intelligence Scale developed by Ang (2007), which measures

an individual’s cultural intelligence level. Lima (2016) designed their organizational scale via a

literature review and a Delphi technique with a panel of experts. The researchers tested their

organizational instrument on 234 full-time employees from 10 North American organizations.

Lima (2016) used Ang and Inkpen’s conceptual model of organizational cultural intelligence to

develop a scale, which can measure cultural intelligence at the organizational level. There are

three concepts of cultural intelligence at the organizational level: managerial, competitive, and

structural (Lima, 2016). Managerial cultural intelligence is the aggregate score of the

organizational leaders’ individual cultural intelligence scores. Competitive cultural intelligence

is a conceptualization based on the processes, routines, and resources unique to the firm that

affords them a competitive edge. Structural cultural intelligence is the method organizational

leaders use to harness and combine resources within the organization to face the competition and

succeed in a challenging business environment. Lima (2016) developed a 31-item survey, based

on their literature review, to measure organizational cultural intelligence. After three rounds

with a panel of nine experts using the Delphi technique, Lima (2016) refined their instrument and

added an additional nine questions, which resulted in a 40-item instrument with a Likert-type

scaling format. Lima (2016) collected 230 responses to their survey from individuals in 10

organizations. After statistical analysis using scale reliability and Cronbach’s alpha, Lima

(2016) eliminated 19 items from the instrument due to no statistical correlation. The remaining

21 items were significant for measuring organizational cultural intelligence with the following

factors: leadership behavior, adaptability, training, intentionality, and inclusion (Lima, 2016).

The instrument will allow organizational leaders to measure cultural intelligence and identify

areas where they might need improvement. The data also reveal the critical roles that

organizational leaders play in cultivating cultural intelligence levels in their organizations.

Measuring cultural intelligence at the organizational level can show whether a company’s

leadership training has a positive or negative effect on its organizational cultural intelligence

levels.

Lin (2012) observed when leaders increase their knowledge regarding cultural influences,

their ability to direct the organization will improve because of the understanding of the behaviors

of their own employees and the global context in which they operate. Developing cultural

intelligence skills and capacity in a workforce can increase the capacity to operate better in a

global context (Livermore, 2015). Livermore (2015) noted the companies whose leaders

implemented an 18-month cultural intelligence program that used cultural intelligence elements

in hiring, training, and strategy had a 92% increase in revenue. The company leaders contributed

the increased profits to implementing cultural intelligence in their organizations (Livermore,

2015).

Cultural intelligence training. Middleton (2014) reported several weaknesses in the

way multinational corporations approached the intercultural development of their employees.

The weaknesses Middleton reported were the narrow focus of country-specific knowledge and

the assumption that all persons required the same training protocol. Livermore (2015) suggested

that organizations design their intercultural training around the unique capabilities of an

individual to adapt and respond in a new cultural setting reflected by the four facets of the

cultural intelligence model. Livermore introduced a new conceptual framework for intercultural

training that identified specific capabilities based on a model of cultural intelligence that portrays

cultural intelligence traits as a relatively malleable collection of abilities that can improve over

time. Both Middleton and Livermore noted this approach is superior to traditional

developmental approaches because of its unique tailoring to the strengths and weaknesses of

employees. Second, the approach provides an integrated approach to training and includes

knowledge and learning, motivational, and behavioral aspects. Third, the approach followed a

holistic model of cultural adaption rather than the piecemeal and county-specific approach to

training typically employed (Livermore, 2015). Dries and Pepermans (2012) maintained cultural

intelligence training should emphasize the motivational and metacognition components of

traditional cross-cultural training more. Cultural intelligence training should be an integral

component to the development of leadership capabilities for a global environment (MacNab,

2012). This information can serve to inform the uses of cultural intelligence training in the

developmental programs of accounting firms more effectively to groom and develop junior

accountants for managerial responsibilities with the firm.

Crowne (2013) examined the influence of cultural exposure on cultural intelligence and

emotional intelligence. Crowne studied the breadth of exposure to a foreign culture and the

depth of exposure to a foreign culture. The definition for the breath of exposure was the number

of foreign countries visited (Crowne, 2013). The definition for depth of exposure to a culture

was the types of experiences overseas, which included whether the participants took part in

cultural experiences with locals (Crowne, 2013). For example, travelers who often eat their

meals outside of the hotel at local cafes and make an effort to visit historical landmarks during

their travel will have a deeper understanding of the local culture than travelers who eat all their

meals in their hotel and never interact with the local inhabitants except for work needs. Crowne

noted, “Multiple triggers should be generated from visits to local establishments and thus cultural

and emotional learning should occur” (p. 11). The interactions with the local culture should

afford travelers the opportunity to view which emotional and cultural norms are acceptable and

thus model this behavior. The byproduct of this interaction will prompt cultural adaptation,

which is the process an individual uses to adjust to a new culture (Crowne, 2013). Crowne

surveyed 485 students from a U.S. university to measure their cultural and emotional intelligence

levels, as well as their foreign travel experiences. Crowne used the Cultural Intelligence Scale

developed by Ang (2007). Crowne also used the Wong and Law Emotional Intelligence Scale to

measure the participants’ emotional intelligence level (Wong & Law, 2002). Crowne revealed a

significant relationship between cultural intelligence scores and cultural exposure. There was no

relationship indicated between emotional intelligence and cultural exposure, but there was a

significant relationship between cultural intelligence and breadth of cultural exposure. There

was no relationship between emotional intelligence and breadth of cultural exposure, there was a

relationship between cultural intelligence and depth of cultural exposure, and there was no

relationship between emotional intelligence and depth of cultural exposure. The study revealed,

“Cultural exposure does not influence emotional intelligence even when examining depth and

breadth of exposures” (Crowne, 2013, p. 16). Cultural exposure, both in terms of depth and

breadth, had a significant influence on the cultural intelligence levels of the participants of the

experiment. Hiring managers can use the data from Crowne’s research to select candidates for

overseas work by using their cultural intelligence levels as a screening mechanism.

Job Satisfaction

Measurements. There are three instruments to measure the construct of job satisfaction

(Kieres, 2014; Thakre, 2016; Van Saane, 2003). Job satisfaction is a complex construct due to

many behaviors such as job recognition, promotion, and pay increase that influence the

construct. Assessing job satisfaction involves using one of two primary methods. The first is a

survey that measures the overall concept of job satisfaction (global surveys). The second method

is a survey that measures various components of job satisfaction (facet surveys). The three most

commonly used instruments to measure job satisfaction are the Job Satisfaction Survey (JSS), the

Minnesota Satisfaction Questionnaire (MSQ), and the Job in General Survey (JIG; Kieres, 2014;

Thakre, 2016; Van Saane, 2003).

The JSS (1997) measures job satisfaction within the human services industry. The nine

facets of job satisfaction that the JSS measures are pay, promotion, supervision, fringe benefits,

contingent rewards, operating procedures, coworkers, nature of work, and communication

(Thakre, 2016). The instrument assesses each facet with four items and computes the total score

from all items (Thakre, 2016). The internal consistency reliabilities of all nine facets are .91

(Van Saane, 2003). The MSQ is a good standard for measuring the outcomes of employees’

intrinsic and extrinsic job contexts (Abugre, 2014; Kieres, 2014). The MSQ assesses the extent

to which a job provides for the fulfillment of several basic needs (Kieres, 2014). The MSQ

consists of 100 items with five items per facet (Abugre, 2014). The MSQ has an internal

consistency reliability of .81 (Van Saane, 2003).

Thakre and Shroff (2016) used the JSS to measure the job satisfaction levels of 120

employees working in Mumbai. The authors examined organizational climate, organizational

role stress, and job satisfaction among organization employees. Thakre and Shroff determined

that employees with a favorable organizational climate scored lower on organizational role stress

and had higher job satisfaction levels than employees with unfavorable organizational climates.

Kieres and Gutmore (2014) used the MSQ to measure the job satisfaction levels of 156

high school teachers. The authors examined the value added by transformational leadership

practices to teachers’ job satisfaction and organizational commitment. Kieres and Gutmore

determined that principals who used individualized consideration had a profound influence on

teachers’ commitment and job satisfaction levels. For example, principals who held regularly

scheduled goal-oriented meetings with their teachers and provided feedback on their

performance and professional development had teachers with higher levels of job satisfaction

and organizational commitment than principals who did not hold regularly scheduled meetings.

Abugre (2014) used the MSQ to measure the job satisfaction levels of public sector employees in

Ghana. Abugre noted 83% of the respondents indicated dissatisfaction in their pay and the

amount of work they performed.

The most commonly accepted measurement instrument for job satisfaction is the JIG

survey (Lopes, 2015). The JIG measures attitude toward a job. Global measures allow

employees to self-assess what aspects are relevant factors of the job when evaluating job

satisfaction. The JIG will be suitable for this study because it measures job satisfaction of an

employee and has an internal consistency reliability of .91 (Van Saane, 2003).

Determinants. Several studies have addressed the factors that influence job satisfaction

and dissatisfaction (Bryrne, Chughtai, Flood, & Willis, 2012; Han, Trinkoff, & Gurses, 2015).

Some researchers have noted that specific factors such as promotion and fringe benefits

influence job satisfaction. However, other researchers believe factors such as job security, role

clarity, work conditions, feedback from supervisors, achievement, recognition, influence, job

satisfaction, and work–life balance influence job satisfaction. Job satisfaction is an attitude that

employees have about their job. Employees’ attitude is a result of how they perceive their jobs

and the degree to which there is a good fit between them as individuals and their organization.

Some of the factors that contribute to job satisfaction are salary, the work itself, fringe benefits,

working conditions, recognition, responsibility, and institutional policies (Judge, 2017).

Ritter (2016) conducted a longitudinal study of 534 participants over a 12-week period

and determined that role clarity positively relates and role conflict negatively relates to job

satisfaction. Having good role clarity positively affects employees’ job satisfaction.

Experiencing role conflict has a negative effect on job satisfaction level (Ritter, 2016).

Han, Trinkoff, and Gurses (2015) studied 5,000 nurses in Illinois and North Carolina to

examine the relationship between job satisfaction and various work-related factors such as

autonomy, work schedule, supervisory, and peer support. Nurses with low job satisfaction also

reported lower autonomy than nurses who felt satisfied with their jobs. In addition, nurses with

low job satisfaction also reported lack of support from peers and supervisors (Han, 2015).

Similarly, for intentions to leave, nurses who stated they planned to leave their current job

reported significantly lower autonomy and less support from their peers than nurses who

intended to stay (Han, 2015).

Dalton, Davis, and Viator (2015) surveyed 421 public accounting professionals to study

the relationship between unfavorable supervisory feedback and job satisfaction. The results

indicated that an association exists between unfavorable supervisory feedback and lower job

satisfaction and role clarity, which leads to lower organizational commitment and higher

turnover intention in public accountants. Likewise, Dalton (2015) determined that external

mentoring attenuates the negative effect of unfavorable supervisory feedback on both job

satisfaction and role clarity. External mentors serve to counsel younger accountants on how to

work with supervisors who provide unhelpful feedback. A mentor’s counsel serves to reduce

protégés’ stress and mitigate adverse effects on job satisfaction. Finally, mentors can

communicate role-clarifying information to their protégés, which can mitigate supervisors’

unfavorable feedback on role clarity (Dalton, 2015).

Mete and Bilen (2014) studied the relationship between work–family conflict and

burnout on the performance of accounting professionals. Mete and Bilen surveyed 112

accounting professionals using a structured questionnaire. To assess burnout, they used

Kristensen (2005) Copenhagen Burnout Scale. To assess job performance, they used Bakiev’s

Performance Scale, and to assess work–family conflict, they used Netemeyer (1996) Work–

Family Scale. The data revealed a statistically significant and positive relationship between

family–work conflict and burnout. Accountants with conflicts at home experienced more

burnout at their workplace (Mete & Bilen, 2014). There was a statistically significant and

positive relationship between the performance factor and the burnout factor (Mete & Bilen,

2014). An accountant’s performance level can decrease from past performance levels when they

experience burnout. The data demonstrated that both work–family conflict and family–work

conflict had positive and significant effects on burnout levels (Mete & Bilen, 2014). The data

highlighted that the conflicts that accountants experience at home and the workplace can increase

their burnout levels (Mete & Bilen, 2014). Accountants who experience burnout are more likely

to have lower job satisfaction levels, which can affect retention (Buchheit, 2016; Ivancevich,

2014; Mete & Bilen, 2014).

Buchheit, Dalton, Harp and Hollinsworth (2016) surveyed 1,063 practicing CPAs to

examine work–life balance and burnout among large, medium, and small accounting firms. In

addition, they examined the perceptions of accountants to alternative work arrangements such as

working from home. The data revealed that Big 4 accountants experienced higher work–family

conflict and burnout than accountants working at mid-sized accounting firms (Buchheit, 2016).

Similarly, accountants at mid-sized accounting firms experienced higher work–family conflict

and burnout than accountants working at small accounting firms (Buchheit, 2016). The data

reflected that public accountants’ at large and medium firms who experienced high levels of

burnout tended to leave public accounting before reaching the partner level (Buchheit, 2016).

Lastly, accountants at the Big 4 firms had lower levels of organizational support for alternative

work arrangements, and they were less likely to believe that they could remain effective at their

jobs while using alternative work arrangements (Buchheit et al. 2016).

Summary

Job fit for accounting professionals may require more than technical accounting skills, as

indicated by studies conducted by accounting researchers, including negotiation skills,

intercultural skills, strategic and critical thinking skills, and cross-cultural management

(Aldhizer, 2013; Daly, 2015, Eisenberg, 2013; Low, 2013). Despite stereotypes, many

accounting jobs require the use of soft skills to build rapport with clients from different cultures

to meet their needs and earn repeat business (Low, 2013). There is an expectation that an

accountant’s abilities to extend beyond the tradition technical skills of an accountant and into

nontechnical skills and as such, recruiters may use them as considerations in evaluating job fit

(Ryan, 2014; Weaver & Kulesza, 2014). The importance of interpersonal and cultural

intelligence within the accounting profession is increasing (Lin, 2012; Low et al., 2013).

Managing stress is another nontechnical skill considered beneficial in the accounting

profession. Research has portrayed accounting as a stressful profession (Buchheit, 2016)

because accountants need to be able to manage complex and stressful situations through effective

planning and by organizing their time properly (Chong & Monroe, 2015). Accountants respond

to stakeholders both within an organization and outside an organization and thus will encounter

workplace challenges and must learn to negotiate these obstacles while performing their duties.

Additionally, long work hours have caused accountants to experience stress, especially when

closing monthly journals and during tax season. The effects of stress include reduced job

satisfaction, job burnout, and increased employee turnover (Guthrie & Jones, 2012). Stress at

work negatively contributes to job satisfaction (Judge, 2017). However, employees with higher

levels of cultural intelligence are less likely to experience burnout at work than those with lower

levels of cultural intelligence (Livermore, 2015).

This study is necessary because empirical evidence that an association exists between

cultural intelligence and job satisfaction among accounting professionals does not exist. Most

researchers have studied cultural intelligence and job satisfaction in nontechnical fields (Byrne,

2012; Sims, 2012); however, the findings may be relevant to technical fields such as accounting.

A limited amount of research exists on the construct of cultural intelligence among the teaching

profession and how having the ability to relate and understand a diverse cultural setting can

assist in career success and job satisfaction (Byrne, 2012). Identifying how the variable cultural

intelligence relates to job satisfaction among accounting professionals is important to public

firms whose leaders are looking for improved recruitment and retention strategies.

Understanding the relationship between the two could assist owners and managers of public

accounting firms to identify additional methods for retaining accountants. This study may

provide insights into job satisfaction by examining the relationship to cultural intelligence and

will allow a determination regarding what relationship, if any, exists between the variables.

Chapter 3: Research Method

The specific problem addressed in this study was the inability of accounting firms to

recruit and retain adequate numbers of accountants to sustain and grow their firms (Guthrie &

Jones, 2012; McCabe, 2017). Accounting leaders need to identify alternative methods from

recruiting and retaining accountants (Richardson, 2016). The purpose of this quantitative

correlational study was to examine the relationship between cultural intelligence and job

satisfaction among accounting professionals working in CPA firms in Alabama who are

members of the ASCPA. A significant amount of research exists on cultural intelligence and job

satisfaction as separate constructs (Box, 2014; Crowne, 2008; Lin, 2012; Judge, 2017), yet

empirical evidence does not exists on how, if at all, cultural intelligence relates to job satis faction

among accounting professions.

The three research questions guiding the study and the associated null and alternative

hypotheses are below.

Q1. To what extent, if any, does a relationship exist between total Cultural Intelligence

score and job satisfaction level among accounting professionals?

Q2. To what extent, if any, does a relationship exist between the motivational factor of

Cultural Intelligence score and job satisfaction level among accounting professionals?

Q3. To what extent, if any, does a relationship exist between the behavioral factor of

Cultural Intelligence score and job satisfaction level among accounting professionals?

Hypotheses

H10. There is no statistically significant relationship between Cultural Intelligence, as

measured by the total score on the Cultural Intelligence Scale, and job satisfaction, as measured

by the total score on the Job In General score, among accounting professionals.

H1a. There is a statistically significant relationship between Cultural Intelligence, as

measured by the total score on the Cultural Intelligence survey, and job satisfaction by the total

score on the Job In General survey, among accounting professionals.

H20. There is no statistically significant relationship between the motivational factor of

Cultural Intelligence, as measured by the total domain score for Cultural Intelligence Scale, and

job satisfaction, as measured by the total score on the Job In General survey, among accounting

professionals.

H2a. There is a statistically significant relationship between the motivational factor of

Cultural Intelligence, as measured by the Cultural Intelligence Scale; and job satisfaction, as

measured by the total score on the Job In General score, among accounting professionals.

H30. There is no statistically significant relationship between the behavioral factor of

Cultural Intelligence, as measured by the total domain score on the Cultural Intelligence Scale,

and job satisfaction, as measured by the total score on the Job In General score among

accounting professionals.

H3a. There is a statistically significant relationship between behavioral factor of Cultural

Intelligence, as measured by the total domain score on the Cultural Intelligence Scale, and job

satisfaction, as measured by the total score on the Job In General score, among accounting

professionals.

Chapter 3 includes a discussion of the research methodology used for the study to include

design appropriateness. The chapter includes a description of the study population and the study

sample. Similarly, the chapter includes a description of the instruments used in the study to

assess cultural intelligence and job satisfaction, along with existing evidence of validity and

reliability for those instruments. Likewise, a description of the data collection and analysis

procedures to be used in the study are discussed. Finally, the chapter details the methodological

assumptions, limitations, and delimitations, and ethical assurances to include informed consent

and assurances of confidentiality are covered.

Research Method and Design

To achieve the purpose of this study, the researcher deemed the quantitative correlational

research method most appropriate to determine any existing relationship between cultural

intelligence and job satisfaction among accounting professionals. Quantitative research is “a

means for testing objective theories by examining the relationship among variables. These

variables can be measured, typically on instruments, so that numbered data can be analyzed

using statistical procedures” (Creswell, 2009, p. 233). Quantitative research is about hard data

that is statistically valid (Leedy & Ormrod, 2013). The most appropriate research method for this

study is the quantitative approach because the study involves determining the correlation

between two known variables (Creswell, 2009; Leedy & Ormrod, 2013). The known variables

are motivational cultural intelligence score, behavioral cultural intelligence score, total cultural

intelligence score, and job satisfaction. The quantitative approach is appropriate, as the objective

of this study is to collect numerical data and test hypotheses for generalizing the results to the

general population (Creswell, 2009; Leedy & Ormrod, 2013).

The advantage of the quantitative approach is that it has a lower risk of bias as the survey

instrument should evenly collect the information required for the study from sample without the

interpretive analysis risks associated with qualitative research methodologies. Also, the

quantitative approach has the advantage of allowing the researcher to study a large number of

participants with the use of statistical software providing the time to analyze the data will being

less time consuming when compared to the other approaches (Leedy & Ormrod, 2013).

Quantitative researchers collect data from instruments, such as surveys, with sample sizes

yielding findings with at least a 95% confidence level (Creswell, 2009). Application of the

quantitative method allows researchers to test theory and identify relationships and causation

(Creswell, 2009; Leedy & Ormrod, 2013). The purpose of the study is to determine whether

cultural intelligence can predict job satisfaction among the identified population. Finally, the

quantitative approach due to its use of numerical data can potentially have the perception of

higher creditability and validation by other researchers (Creswell, 2009).

Population

The target population for the study consists of public accountants working in certified

public accounting firms in the U.S. state of Alabama who are members of the ASCPA. The

population is appropriate because most public accountants in Alabama are members of the

ASCPA, which has over 6,500 members (ASCPA, 2017). The sampling frame to be used for this

study will be CPAs and accounting professionals employed in CPA firms in Alabama.

Sample

The researcher in this study used a non-probability sampling technique known as

purposive sampling. A purposive sample is used to select participants that meet a specific

criterion (Cozy & Bates, 2012). The ASCPA will select the subset of 6,500 CPAs and accounting

professionals employed by CPA firms in Alabama. Members of the ASCPA who are not

employed in public practice, students, or retired members will not be considered acceptable for

the sample. The researcher posted on an electronic survey instrument, on a member’s only

ASCPA website, which included demographic collection questions. The instrument will be

hosted on Survey Monkey.com. Following a participant’s acknowledgment to participate,

demographic data was collected and then participants moved on to the survey instrument for the

study. The survey allowed the researcher to collect data that will help to measure participants’

cultural intelligence levels and their level of job satisfaction. An appropriate sample size, for this

research, was calculated based upon a G*Power analysis with a paired observation F-test, effect

size, 0.25 (medium), a significance level of 0.05, and the power setting of 0.85 with the fixed

effects, Friedman’s ANOVA (Field, 2013). The results of the G*Power analysis indicated n=64

is sufficient for a statistically calculable rate appropriate to ensure validity.

Instrument

The participants completed one survey that consisted of three parts following participant

acceptance and acknowledgment. Part I consisted of demographic data such as the participants’

age, gender, education level, ethnicity, length of employment, years at their current company,

and type of accounting work performed (Appendix A). Part 2 of the survey consisted of the

Cultural Intelligence Survey as developed by Earley and Ang (2003), which measures the

participant’s cultural intelligence score. Part 3 of the survey consisted of the Job in General

survey (JIG), which measured the participants; job satisfaction level (Appendix A).

Demographic information. Part I of the survey will consisted of questions to collect the

demographic characteristics of the participants to obtain a description of the sample. The

demographic data collected was age, gender, education level, ethnicity, years at current

company, years of employment in public accounting, and type of accounting work performed at

their firm (Appendix A).

Cultural Intelligence. Part II of the survey consisted of the cultural intelligence scale as

developed by (Ang, 2006). The cultural intelligence scale has four components to it:

metacognition, cognition, motivational, and behavioral. Overall, the cultural intelligence scale is

a 20-item survey that consists of on overall score for cultural intelligence and sub-scores for

metacognition, cognition, motivational, and behavioral. Initially the cultural intelligence scale

started as a pool of 53 items gathered by Ang et al. (2006) based on cross-cultural adjustment

literature and interviews with executives with significant international experience. Then the 53

items were tested for relevance, clarity, and reliability. Next, the researchers reviewed the scale

and retained the ten best items for each of the four factors, resulting in a forty item cultural

intelligence scale (Sternberg & Kaufman, 2011). Lastly, the researchers traveled to Singapore

and completed a second sample by surveying undergraduates in Singapore thus finalizing the

cultural intelligence scale and confirmatory analysis (Sternberg & Kaufman, 2011). Then

analysis of the two samples led to the 20-item survey. The reliability of the 20-item scale was

acceptable at metacognitive (.72), cognitive (.86), motivational (.76), and behavioral (.83) (Ang,

2006). Furthermore, the authors examined the use of the cultural intelligence instrument across

time samples. Five months later, the participants completed the 20-item scale for a second time

and the results indicated invariance across time (Ang, 2006). Likewise, cross-validation

included administering the cultural intelligence scale to 337 American undergraduates and the

findings were supportive of invariance in factor loading, factor structure, and factor covariance’s

across the Singapore and American undergraduate samples (Ang & Dyne, 2008). Lastly, the use

of the cultural intelligence scale has been used in several studies one if which was Robert Sims

(2012) and he used the cultural intelligence scale to study cultural intelligence as a predictor of

job satisfaction and intent to renew contract among expatriate international schoolteachers in

Latin America.

Job satisfaction. Part III of the survey consisted of the Job in General (JIG) questions

which measures a participants overall job satisfaction score. The JIG is an 18-item self-reporting

instrument in which the participants select from three response options: Yes, No, or Cannot

Decide to a series of adjectives, which describes the work the participants currently perform

(Brodke, 2009). Numerous research endeavors about the job attitudes of workers and to various

job organizations used JIG to measure job satisfaction (Gillespie, 2016; Leck 2016). The JIG

survey has a total score of 54 and a low score of zero. A score above 27 is considered to indicate

satisfaction on the part of the participant with their job. A score of 54, which is the maximum

score a participant can receive, indicates a high level of job satisfaction and a minimum score of

zero indicates a low-level of job satisfaction. There is evidence to support reliability, validity,

and suitability of the JIG to assess job satisfaction in a quantitative manner (Ironson, 1989;

Brodke, 2009). A Cronbach’s alpha calculation is the most common measure of scale reliability

for surveys (Field, 2013). The JIG has a coefficient alpha reliability factor of .92, which attests

to its reliability (Brodke, 2009). The JIG was selected to measure job satisfaction because it is

one of the most widely used instruments for measuring job satisfaction over the past 40 years and

has established validity and reliability (Brodke, 2009). The use of the Job in General scale has

been used in several studies one if which was John Brooks 2014 study of the relationship

between job satisfaction and financial performance in Pennsylvania community banks. Lastly,

Bradley Johnson used the JIG to study job satisfaction, self-efficacy, burnout as predictors of

attrition in special education teachers.

Operational Definition of Variables

The purpose of the quantitative correlational study was to examine the relationship

between the construct of cultural intelligence and job satisfaction among accounting professional

working in CPA firms in Alabama and who are members of the ASCPA. The construct of

cultural intelligence included three predictor variables: total cultural intelligence score and both

the behavioral and motivational factors of cultural intelligence. The criterion variable for this

study was job satisfactions as determined by the Job In General survey. The demographic

variables are age, gender, education, ethnicity, length of employment, years at the current

company, and type of accounting work the participants conduct. The operational definition for

each variable is listed below.

Gender. Gender is a demographic variable and its measurement is on a nominal scale.

The participant will choose either 1 = male or 2 = female (Appendix A).

Age. Age is a demographic variable and its measurement is on a nominal scale. The

participant will choose from among five age categories: 1 = 20-29, 2 = 30-39, 3 = 40-49, 4 = 50-

59, 5 = over 60 (Appendix A).

Education level. Education level is a demographic variable and its measurement is on a

nominal scale. The participant will choose from among four categories: 1 = Bachelor’s degree, 2

= Some graduate level course work completed, 3 = Master’s degree, 4 = Doctoral degree.

Ethnicity. Ethnicity is a demographic variable and its measurement is on a nominal

scale. The participant will choose from among six ethnicity categories: 1 = Hispanic or Latino, 2

= White or Caucasian, 3 = Black or African American, 4 = American Indian or Alaska Native, 5

= Asian or 6 = Other (Appendix A).

Years of employment in public accounting. The number of years the participant has

worked in public accounting is a demographic variable and its measurement is on an ordinal

scale. The participant will choose from among six ethnicity categories: 1 = Hispanic or Latino, 2

= White or Caucasian, 3 = Black or African American, 4 = American Indian or Alaska Native, 5

= Asian or 6 = Other (Appendix A).

Years at the current company. Years the participant has worked at their current

company is a demographic variable and its measurement is on an ordinal scale. The participant

will choose from among five categories: 1 = less than 1 year, 2 = 2 to 5 years, 3 = 6 to 10 years,

4 = 11 to 15 years, or 5 = over 15 years (Appendix A).

Type of accounting work performed. The participant’s type of accounting work is a

demographic variable and its measurement is on a nominal scale. The participant will choose

from among six types of accounting categories: 1 = taxation, 2 = Audit, 3 = Forensic

Accounting, 4 = Financial Planning, 5 = Consulting, or 6 = Other (Appendix A).

Total Cultural Intelligence. A participant’s total score on Ang et al’s (2006) cultural

intelligence survey is operational definition for the predicator variable of cultural intelligence.

There are 20 questions on this instrument and the participant selects the response that best

describes your capabilities right now using a Likert scale with 1 = strongly disagree and 7 =

strong agree (Appendix A). There is a maximum score of 140 on this scale.

Motivational factor of Cultural Intelligence. A participant’s score on Ang et al.’s

(2006) motivational factor of cultural intelligence is the operational definition for the second

predicator variable of cultural intelligence. Motivational cultural intelligence is “the capability

to direct attention and energy toward learning and functioning in intercultural situations (Ang &

Dyne, 2008, p. 19). There are five questions on this instrument and the participant selects the

response that best describes your capabilities right now using a Likert scale with 1 = strongly

disagree and 7 = strong agree (Appendix A). There is a maximum score of 35 on this scale.

Behavioral factor of Cultural Intelligence. A participant’s score on Ang et al’s (2006)

behavioral factor of cultural intelligence is the operational definition for the second predicator

variable of cultural intelligence. Behavioral cultural intelligence is the capability to demonstrate

the appropriate action both verbal and non-verbal when interacting with individual from different

cultures (Ang & Dyne, 2008). There are five questions on this instrument and the participant

selects the response that best describes your capabilities right now using a Likert scale with 1 =

strongly disagree and 7 = strong agree (Appendix A). There is a maximum score of 35 on this

scale.

Job satisfaction. A participant’s total score on Ironson et al’s (1989) JIG instrument is

the operational definition for the criterion variable of job satisfaction. There are two scoring

scales for the instrument one based on positively worded responses and one for negatively

worded responses. For positively worded responses the scores are Yes = 3, No =0, and You

Cannot Decided =1. For negatively worded responses, the scores are No=3, Yes=0, and You

Cannot Decided =1. The maximum possible score a participant can receive is 54, which

demonstrates a high level of satisfaction and the lowest score possible is 0 which translates to the

participant having a low job satisfaction level. A score of 27 or above indicates job satisfaction

and a score below 27 indicates a participant is dissatisfied with their job.

Data Collection, Processing, and Analysis

A member’s only ASCPA website was used to locate participants for this research

endeavor. A SurveyMonkey.com instrument was posted in the general member’s forum of the

ASCPAs website. Text in the posting invited members to participate in the study and if they

wanted more information about the study to read the Microsoft letter attached to the posting

(Appendix B). Data collection occurred online using SurveyMonkey.com for the cultural

intelligence score and the Job In General score. Also, participants before taking the survey were

afforded the opportunity to read a description of the study’s background, rationale, potential,

benefits, and some background on the research process (Appendix C). If the participant was still

interested they clicked on the link to SurveyMonkey (https://www.surveymonkey.com/TBP), at

this time the participants read the informed consent form (Appendix D). After reading the

https://www.surveymonkey.com/TBP

informed consent form the participant will either click button titled “take the Survey” thus

advancing to the survey instrument or clicking the button titled “exit survey” which will direct

the participant to a screen thanking them for their time. The participants that click the “take the

survey” button will advance to a screen with a question titled, “Do you work for private or public

accounting firm?” If the participant clicks, the button titled “private accounting” they are

directed to a screen, which will state they do not meet the criteria for the study and it will also

thank them for their time. For those participants that click the button titled “public accounting”

they will progress to part I of the survey, which deals with demographic information. Next the

participants will complete part II of the survey which will assess their level of cultural

intelligence and the on to part III of the survey which will assess their level of job satisfaction.

Data processing and analysis. Data was collected and then downloaded from

SurveyMonkey.com and transferred to a Microsoft Excel spreadsheet and then imported into

SPSS 25.0. Descriptive statistics were calculated to describe the demographic characteristics of

the participants. Frequencies, percentages, the mode were reported for the nominal variables of

gender, ethnicity, and type of work. Frequencies, percentages, ranges, the median, and mode

were reported for the ordinal variables of age, years at current company, and length of

employment. Descriptive statistics were reported for the predictor variables of total cultural

intelligence score, score for the sub-factor of behavioral cultural intelligence, and score for the

sub-factor of motivational cultural intelligence. Descriptive statistics were reported for the

criterion variable of job satisfaction. The testing of all hypotheses involved linear regression

analysis in which job satisfaction was the criterion variable.

The first regression analysis was used to test null hypothesis 1:

H10. There is no statistical significant relationship between Cultural Intelligence, as

measured by the total score on the Cultural Intelligence Scale, and job satisfaction, as measured

by the total score on the Job In General score, among accounting professionals.

The total cultural intelligence score is the predictor variable.

The second regression analysis will be used to test null hypotheses 2 and 3:

H20. There is no statistical significant relationship between the motivational factor of

Cultural Intelligence, as measured by the total domain score for Cultural Intelligence Scale, and

job satisfaction, as measured by the total score on the Job In General survey, among accounting

professionals.

H30. There is no statistical significant relationship between the behavioral factor of

Cultural Intelligence, as measured by the total domain score on the Cultural Intelligence Scale,

and job satisfaction, as measured by the total score on the Job In General score among

accounting professionals.

The regression analysis included the predictor variables of motivational and behavioral

sub-factors of cultural intelligence. Both regression analysis, determined the magnitude and

direction of the association for the predictor variables.

Assumptions

Two basic assumptions exist in the study. The first assumption was the participants of

the study would be truthful in responding to the survey questions. The second assumption was

the participants would respond with perspectives, inputs based on their own experiences, and

refrain from any personal biases they might have.

Limitations

The research study had inherent limitations, as limitations are potential weaknesses in the

study and are threats to internal validity (Trochim & Donnelly, 2008). The objective of the

research was to learn of any existing correlations between the variables and the strength and

direction of any existing relationships (Field, 2013). The study, however, did not involve

determining causality. Although a relationship between the three variables may occur, a finding

will not mean that cultural intelligence causes job satisfaction (Field, 2013; Trochim &

Donnelly, 2008). Some aspects of job satisfaction might contribute to specific elements of

cultural intelligence. Other factors, such as the participants’ working environment, such as

location of job and quality and size of their office might influence the outcome of the research.

Delimitations

Delimitations are threats to generalizability and external validity to the study (Field,

2013). Due to the accessibility of the population, the sampling frame was limited to ASCPA

members. Generalizing the results of the study to other accounting professional in other states

and the larger population of public accountants in Alabama is limited because participants may

not be representative of accountants in other locations.

Ethical Assurances

When conducting research on human beings, it is necessary to take into consideration

ethical issues related with that research since human beings can feel and experience

psychological distress. Leedy and Ormrod (2013) noted ethical issues in research fall into four

categories: protection from harm, voluntary/informed consent, right to privacy, and honesty with

professional colleagues. In the category of protection from harm, any medical procedures that

can harm the participant must be approved in advance and the benefits would need to outweigh

the risks to the participants (Cozby & Bates, 2012). In terms of voluntary and informed consent,

most researchers have their participants sign an informed consent form that acknowledges that

their participation in the study is voluntary and that they understand they may decline without

penalty (Trochim & Donnelly, 2008). In terms of privacy, the participants need to be assured

that their participation in the research will be kept private (Creswell, 2009). Also, any

identifying data about them and their answers to the research survey and data gleamed from the

research will not be released to the public (Cozby & Bates, 2012). In terms of honesty with

professional colleagues “researchers must report their findings in a complete and honesty

fashion, without misrepresenting what they have done or intentionally misleading others about

the nature of their findings” (Leedy & Ormrod, 2013, p. 108). The results of this study may

contribute to the accounting profession and will contain complete documentation of all material

and references.

The proposed research involved adults taking a survey designed to collect information

pertaining to the cultural intelligence and job satisfaction levels and thus little potential from

harm is assessed. The current research project does not involve more than minimal risks to those

participating in the research. Also, the primary researcher for this project obtained informed

consent forms from all participants. Likewise, the primary researcher for this project will secure

the surveys and keep them under lock and key in his office. All research data will be stored on a

password protected and fire walled computer system. IRB approval was sought and obtained

prior to any data collected

Summary

The purpose of this study was to examine the relationship between the constructs of

cultural intelligence and job satisfaction among public accountants. The population to be

included in this study will be accounting practitioners from the State of Alabama. The sampling

technique to be used to select the participants will be a purposive sample to be provided by the

ASCPA. Power analysis determined a sample size of 64 participants would be sufficient for the

study. Three research questions will guide this study. The study will be a quantitative,

correlational, survey research design. Ang et al. (2007) Cultural Intelligence Scale and Ironson

et al. (1989) Job in General survey was the primary research instruments for this study. Data

collection procedures included an online method, with the instruments electronically transmitted

using the Survey Monkey website.

Statistical analysis used linear regression and all calculations were made in SPSS Version

25 with the data being presented in the aggregate. The confidentiality of the participants was

maintained throughout the study. The main objective of the research was to ascertain the

relationship between cultural intelligence and job satisfaction among public accountants.

The chapter includes discussion of the research method and design, instruments used,

data collection procedures used, and analysis procedures used in the study. The chapter

discussed the appropriateness of using a quantitative design for the study. The purpose of the

research was to determine any association between cultural intelligence and job satisfaction

among accounting professionals.

Chapter 4: Findings

The specific problem addressed by the study was the inability of accounting firms to

retain sufficient numbers of accountants to maintain and grow the firm (McCabe 2017;

O’Malley, 2017). Accounting leaders need to identify alternative methods for recruiting and

retaining accountants (Livermore, 2015; McCabe, 2017). The purpose of the quantitative

correlational study was to examine the relationship between cultural intelligence and job

satisfaction among accounting professionals working in CPA firms in Alabama who are

members of the ASCPAs. A substantial amount of research exists on cultural intelligence and

job satisfaction as separate constructs (Han, Trinoff, & Gurses, 2015, Livermore, 2015;

Middleton, 2014), yet empirical evidence does not exist on how, if at all, cultural intelligence

relates to job satisfaction among accounting professionals.

Chapter 4 includes a presentation of the findings of the study. The first section focuses on

participant demographics and descriptive statistics for the study variable. The second section

includes a description of the linear regression and Pearson coefficients. The final section includes

an evaluation of the findings, interpreted based on dispositional theory and current literature. The

chapter concludes with a summary of key results.

Results

Prior to data analysis, the collected data was screened to ensure complete data for all

participants. Seventy-four participants clicked on the online survey; however, only 70

participants completed all questions thus, N=70. The data was screened for outliers and boxplots

of the variables were produced. No extreme values were observed in the data.

The data from 70 participants were used in the final analyses. Descriptive statistics were

calculated first to characterize demographic characteristics and then frequency distributions and

percentages to characterize demographic profiles. Participants were asked eight demographic

questions about their age, gender, highest level of education, ethnicity, current employment as a

public accountant, number of years with current employer, and type of work performed. Table 1

includes a summary of the sample demographics. The results indicate that more than half of the

participants were older than 40 years old. Nine participants (12.9%) of the study were between

20 and 29 years. Slightly less than one-third of the participants (n=23, 32.9%) were between 30

and 39 years. Slightly less than one-quarter of the participants (n=17, 24.3%) were 40 to 49

years. Twelve of the participants (17.1%) were 50 to 59 years. Nine participants (12.9) of the

study were over 60 years. With more than half of the participants (n = 38, 54.3%) being 40 years

old or more, indicates the sample was dominated by older participants. The Trends Report

(AICPA, 2016) provided access to demographics of the population for gender, race, and type of

work performed.

The overwhelming majority of participants (n = 65, 92.9%) in the current study identified

themselves racially as White. The percentage of White or Caucasian participants in the current

study was higher than the percentage (88%) reported in the Trends Report (AICPA, 2016) for the

similar category. The percentages of African American (n = 4, 5.7%) was higher in the current

study than the (1%) reported in the Trends Report (AICPA, 2016). The percentage of Hispanics

in the current study (0%) was underrepresented compared to the Trends Report (3%). The

percentage of American Indians in the current study (n = 1, 1.4%) was overrepresented compared

to the Trends Report (0.1%).

More than one-third of the participants (n = 24, 34.3%) were employed in their current

position for 2 to 5 years, 17 (24.3%) were employed in their current position for greater than 15

years. Thirteen participants (18.6%) were employed in their current position for 6 to 10 years.

Eleven participants (15.7%) were employed in their current position for 11 to 15 years. Five

participants (7.1%) were employed at their current job for less than a year.

Almost half of the participants were (n= 33, 47.1%) worked in the public accounting field

for over 15 years. Fifteen participants (21.4%) worked in the public accounting field for 6 to 10

years. Thirteen participants (18.5%) worked in the public accounting field between 11 to 15

years. Eight participants (11.4%) worked in the public accounting field between 2 to 5 years.

Only one participant has worked in the public accounting field for less than one year. The

current study is overrepresented by accounting professionals who worked over fifteen years in

the public accounting field.

In the current study, most participants (n = 31. 44.3%) performed tax work. The next

most frequent work type was audit work, reported by 19 (27.1%) participants. The

demographics reported by assignment in the Trend Report (AICPA, 2016) for tax work was 36%

auditing was 45%. The current study is overrepresented in tax work and underrepresented in

auditing.

Table 1

Sample Characteristics

Characteristic N Percent

Age

20-29 years 9 12.9

30-39 years 23 32.9

40-49 years 17 24.3

50-59 years 12 17.1

Over 60 years 9 12.9

Gender

Male 36 51.4

Female 34 48.6

Ethnicity

Hispanic or Latino 0 0

White or Caucasian 65 92.9

Black or African American 4 5.7

Asian 0 0

Other 1 1.4

Time Employed in current position

Less than 1 Year 5 7.1

2-5 Years 24 34.3

6-10 Years 13 18.6

11-15 Years 11 15.7

Over 15 Years 17 24.3

Time employed in public

accounting

Less than 1 Year 1 1.4

2-5 Years 8 11.4

6-10 Years 15 21.4

11-15 Years 13 18.6

Over 15 Years 33 47.1

Type of work perform in firm

Taxation 31 44.3

Audit 19 27.1

Forensic accounting 4 5.7

Financial planning 3 4.3

Consulting 5 7.1

Other 8 11.4

Descriptive statistics and graphical programs were utilized to examine underlying

assumptions and tests. The underlying assumptions examined were normality of the variables,

linearity, and homogeneity of variances. Skewness and kurtosis were computed for the criterion

and predictor variables to examine the study hypotheses (see table 2). Skewness and kurtosis are

components of normality of data related to distribution and steepness of a distribution (Field,

2013). A skewed variable occurs when the mean is not distributed in the middle. Kurtosis

occurs when the distribution is either too flat or too peaked. The distribution is considered

normal when the values of skewness and kurtosis are zero. The acceptable values of univariate

skewness are <2.0 and for kurtosis is <7.0 (Field, 2013). None of the predictor variables

exceeded the acceptable limit for skewness and kurtosis. Table 2 includes the descriptive

statistics.

Table 2

Table showing descriptive Statistics of the Criterion and Predictor Variables

Variables N Minimum Maximum Mean Std

Deviation

Skewness Kurtosis

Total CQ

score

70 78.00 140.00 106.8571 22.24064 -.118 -1.513

Motivational

subscore

70 17.00 31.00 25.8000 5.35575 -.623 -1.379

Behavioral

subscore

70 17.00 35.00 26.0714 5.15645 -.197 -1.144

JIG 70 23.00 54.00 44.3286 10.76322 -1.062 -.336

Accounting professionals working in public accounting took the Cultural Intelligence

Survey to measure their level of cultural intelligence. Scores were calculated for total CI score,

motivational factor of CI, and behavioral factor of CI. There were five questions in each of the

four sections of the cultural intelligence survey. Each question is graded on a scale from one to

seven. The maximum score for total cultural intelligence is 140 points. A score of 126 or above

for total cultural intelligence is considered excellent, as this person has excellent overall cultural

intelligence in their ability to work in diverse cultural settings both domestic and international.

A total cultural intelligence score of 95 to 125 is considered average. A score of 94 and below is

considered a need to develop score. This participant would need to develop their cultural

intelligence capabilities in order to work effectively in diverse cultural settings both domestic

and international. There are five questions in the motivational section of the cultural intelligence

survey. Each question is graded on a scale from one to seven. A score of 30 or above is

considered excellent, a score of 21-29 is considered moderate and a score of 20 and below

indicates the participant needs to develop their cultural motivation score, especially if their

occupation requires them to interact with people from different cultural backgrounds. There are

five questions in the behavioral factor for cultural intelligence. Each question is graded on a

scale from one to seven. A score of 30 or above is considered excellent, a score of 21-29 is

considered moderate and a score of 20 and below indicates the participant needs to develop their

cultural behavior score, especially if their occupation requires them to interact with people from

different cultural backgrounds. Results revealed accounting professionals scored average for

total cultural intelligence (M = 106.85, SD = 22.24). The participants scored moderate on the

motivational sub-score of cultural intelligence (M = 25.80, SD = 5.35). The participants scored

moderate on the behavioral factor of cultural intelligence (M = 26.07, SD = 5.15).

The participants, also, took the Job In General survey to measure job satisfaction. A

score above 27 indicates a participant’s satisfaction with their job; however, a score below 27

indicates dissatisfaction with their job (Brodke, 2009; Ironson, 1989). A maximum score on the

JIG survey is 54, which demonstrates a high level of job satisfaction and a minimum score of

zero translates to a low level of job satisfaction. Scores on job satisfaction ranged from 23 to 54,

with a mean of 44.32 (SD = 10.76). The distributions of the job satisfaction scores in the current

study were negatively skewed and clustered near the high end of the distribution. Distributions

with restricted ranges attenuate the relationship amongst the variables, thus the relationships

observed in the current study may have depressed the strength of the relationships between the

variables (Field, 2013).

The three research questions, which guided the current study, examined the relationship

between cultural intelligence and job satisfaction of accountants. The criterion variable was job

satisfaction and the predictor variables were total cultural intelligence score, motivational sub-

score of cultural intelligence, and the behavioral sub-score of cultural intelligence. A liner

regression was conducted on the predictor variables against the dependent variable. Table 3

contains the model summary. The adjusted R square is .683 and this indicates that 68.3% of the

proportion of the variance in the dependent variable is predicted by the predictor variables. The

Durbin Watson score is 1.636 and a score less than two, indicates a positive correlation (Field,

2013). Table 3 includes the model summary.

Table 3

Model summary of the linear regression with the r square value and Durbin-Watson value

Model R R

Square

Adjusted

R Square

Std.

Error of

the

Estimate

Square

Change

Df1 Df2 Sig F

change

Durbin-

Watson

1 .835a .697 .683 6.05621 .697 50.646 3 66 .000 1.636 a. Predictors: (Constant), behavioral factor, total cq score, motivational factor

b. Dependent Variable: JIG

A regression model was computed to study the association between the criterion and the

predictor variables in more detail. Model 1 represents the regression of job satisfaction on total

cultural intelligence, motivational factor of cultural intelligence, and the behavioral factor of

cultural intelligence. A p value less than 0.05 are considered a statistically significant finding.

The p value for model 1 was .000, thus depicting a statistically significant relationship in the

model. Table 4 includes the ANOVA model.

Table 4

ANOVAa

Model Sum of

Squares

Df Mean Square F Sig

1 Regression 5572.715 3 1857.572 50.646 .000b

Residual 2420.728 66 36.678

Total 7993.443 69 a. Dependent Variable: JIG

b. Predictors: (Constant), behavioral factor, total cq score, motivational factor

Linear regression was calculated to determine the p value for each of the three predictor

variables total cultural intelligence, motivational factor of cultural intelligence, and the

behavioral factor of cultural intelligence. A p value less than 0.05 are considered a statistically

significant finding. Total cultural intelligence score had p = .023 which is less than .05 and is

considered statistically significant. The motivational factor of cultural intelligence had a p =

.179, which is not statistically significant. The behavioral factor of cultural intelligence had a p

= .010, which is less than .05 and is considered statistically significant. Table 5 includes the

model coefficients.

Table 5

Pearson coefficients for the predictor variables

Model B Std.

Error

Standardized

Coefficients

Beta

t Sig. Lower

Bound

Upper

Bound

1 (Constant) -

2.37

3.880 -.612 .543 -

10.122

5.373

Total cq score .169 .073 .350 2.329 .023 .024 .314

motivational

factor

.415 .305 .207 1.360 .179 -.194 1.025

behavioral factor .687 .260 .329 2.647 .010 .169 1.205

A Pearson correlation coefficient measures the strength of a relationship between two

variables. The Pearson coefficient between total cultural intelligence score and job satisfaction is

r = .797, which is considered a strong relationship (Field, 2013). The Pearson coefficient

between motivational factor of cultural intelligence and job satisfaction is r = .782, which is

considered a strong relationship (Field, 2013). The Pearson coefficient between the behavioral

factor of cultural intelligence and job satisfaction is r = .781, which is considered a strong

relationship. Table 6 includes the Pearson coefficients.

Table 6

Shows the Pearson correlations for the criterion and predictor variables

JIG Motivational

sub-score of

Behavioral

sub-score of

Total CI

score

Pearson

Correlation

JIG 1.000 .782 .781 .797

Motivational

sub-score

.782 1.000 .815 .877

Behavioral

sub-score

.781 .815 1.000 .810

Total CI

score

.797 .877 .810 1.000

Sig. (1-tailed) JIG . .000 .000 .000

Motivational

sub-score

.000 . .000 .000

Behavioral

sub-score

.000 .000 . .000

Total CI

score

.000 .000 .000 .

N JIG 70 70 70 70

Motivational

sub-score

70 70 70 70

Behavioral

sub-score

70 70 70 70

Total CI

score

70 70 70 70

A stepwise regression was computed on the predictor variables and the outcome variable

with two models. The first model computed the regression of the predictor variable total cultural

intelligence score on the outcome variable job satisfaction. Total cultural intelligence score

resulted in a strong correlation with job satisfaction r = .797 and statistically significant

predictive capacity with a p = .000. When both the predictor variables of total cultural

intelligence score and the behavioral factor of cultural intelligence were computed against the

outcome variable of job satisfaction resulted in a very strong correlation with job satisfaction r =

.830 and statistically significant predictive capacity with a p = .001. Table 7 includes the Model

Summary with r and p values.

Table 7

Shows the model summary with r and p values

Model R R

Square

Adjusted

R Square

Std.

Error of

the

Estimate

Square

Change

Df1 Df2 Sig F

change

1 .797a .636 .630 6.54318 .636 118.705 1 68 .000

2 .830b .689 .679 6.09446 .053 11.382 1 67 .001 a. Predictors: (Constant), total cq score

b. Predictors: (Constant), total cq score, behavioral factor

c. Dependent Variable: JIG

A stepwise regression model was computed to study the association between the criterion

and the predictor variables in more detail. Model 1 represents the regression of total cultural

intelligence score on job satisfaction. A p value less than 0.05 are a statistically significant

finding. The p value for model 1 was .000, thus depicting a statistically significant relationship

for model 1. Model 2 represents the regression of job satisfaction on total cultural intelligence

and the behavioral factor of cultural intelligence. The p value for model 2 was .000, thus

depicting a statistically significant relationship for model 2. Table 8 includes the ANOVA

model.

Table 8

Regression and p values for the predictor variables

Model Sum of

Squares

Df Mean Square F Sig

1 Regression 5082.142 1 5082.142 118.705 .000b

Residual 29211.300 68 42.813

Total 7993.443 69

2 Regression 5504.896 2 2752.448 74.105 .000c

Residual 2488.547 67 37.142

Total 7993.443 69 a. Dependent Variable: JIG

b. Predictors: (Constant), total cq score

c. Predictors: (Constant), total cq score, behavioral factor

A stepwise regression model was computed to study the association between the criterion

and the predictor variables in more detail. Model 1 represents the regression of total cultural

intelligence score and the behavioral factor of cultural intelligence on job satisfaction. A p value

less than 0.05 are a statistically significant finding. The p value for model 1 was .018, thus

depicting a statistically significant relationship for model 1. Model 2 represents the regression

of the motivational factor of cultural intelligence on job satisfaction. The p value for model 2

was .179, thus not depicting a statistically significant relationship for model 2. Thus, the

motivational factor of cultural intelligence was excluded from the model. Table 9 includes the

Excluded Variables stepwise model.

Table 9

Step-wise regression with the excluded variables

Collinearity Statistics

Model Beta In t Sig. Partial Correlation

Toleranc

VIF Minimum Tolerance

1 Motivational factor .356b 2.41

.018 .283 .230 4.339 .230

Behavioral factor .392b 3.37

.001 .381 .381 2.905 .344

2 Motivational factor .207c 1.36

.179 .165 .165 5.034 .199

a. Dependent Variable: JIG

b. Predictors: (Constant), total cq score

c. Predictors: (Constant), total cq score, behavioral factor

Evaluation of Findings

The first research question was, “to what extent, if any, does a relationship exist between

total Cultural Intelligence score and job satisfaction level among accounting professionals?” The

null hypothesis tested was “there is no statistical significant relationship between Cultural

Intelligence, as measured by the total score on the Cultural Intelligence Scale, and job

satisfaction, as measured by the total score on the Job In General score, among accounting

professionals.” Results revealed total cultural intelligence score was positively and significantly

correlated with job satisfaction, r = .797, p < .023. The null hypothesis was rejected in favor of

the alternative hypothesis (see Tables 5 and 6). The regression estimates of Model 1 in table 7.

Total cultural intelligence accounted for 63% of the variance in job satisfaction. Regression

analysis indicated a positive and significant effect of total cultural intelligence score on job

satisfaction indicating that increased total cultural score brings more job satisfaction. The null

hypothesis was rejected in favor of the alternative hypothesis (see Table 8).

The second research questions was “to what extent, if any, does a relationship exist

between the motivational factor of Cultural Intelligence score and job satisfaction level among

accounting professionals?” The null hypothesis tested was, “There is no statistical significant

relationship between the motivational factor of Cultural Intelligence, as measured by the total

domain score for Cultural Intelligence Scale, and job satisfaction, as measured by the total score

on the Job In General survey, among accounting professionals.” Results indicated that the

motivational sub-factor of cultural intelligence was no significant correlation with job

satisfaction, r = .782, p < .179. The Pearson correlations, demonstrated a strong relationship

between the motivational factor of cultural intelligence and job satisfaction. However, when

examined with regression analysis, the motivational factor of cultural intelligence did not

demonstrate a statistically significant predictive capacity. Despite the positive correlations found

in the Pearson correlational analyses, the null hypothesis was accepted (see Tables 5 and 6).

Since correlation does not imply any causation, the preference was to consider the finding from

regression analysis and therefore, the null hypothesis was accepted. In other words, the findings

can be stated there was no significant effect of the motivational factor of cultural intelligence on

the job satisfaction of accounting professionals.

The third research question was, “to what extent, if any, does a relationship exist between

the behavioral factor of Cultural Intelligence score and job satisfaction level among accounting

professionals?” The null hypothesis tested was, “There is a statistical significant relationship

between behavioral factor of Cultural Intelligence, as measured by the total domain score on the

Cultural Intelligence Scale, and job satisfaction, as measured by the total score on the Job In

General score, among accounting professionals.” Results revealed the behavioral factor of

cultural intelligence was positively and significantly correlated with job satisfaction, r = .781, p

< .010. The null hypothesis was rejected in favor of the alternative hypothesis (see Tables 5 and

6).

Summary

The purpose of the quantitative correlational study was to examine the relationship

between cultural intelligence and job satisfaction among accounting professional working in

CPA firms in Alabama and who are members of the ASCPAs. Correlation and linear regression

analysis was used to test null hypotheses and answer the three research questions. The first

research question was whether there was a relationship between total cultural intelligence score

and job satisfaction among accounting professionals. The findings demonstrated a positive and

significant relationship between the variables. The second research question was whether there

was a relationship between the motivational sub-score of cultural intelligence. The results did

not demonstrate a positive relationship between the motivational factor of cultural intelligence

and job satisfaction. Though correlation analysis showed a positive association between

motivational cultural intelligence and job satisfaction, the regression analysis was found not to be

statistically significant. The third research question was whether there was a relationship

between the behavioral factor of cultural intelligence and job satisfaction. The results

demonstrated a positive and significant relationship between the variables.

The results of the current study were generally consistent with the literature reviewed in

that relationships exist between total cultural intelligence and job satisfaction (Delpechitre, 2017;

Diao & Park, 2012; Sims, 2011). Even though the current results were generally consistent with

some studies in the literature, however, other studies had mixed results on the relationship

between cultural intelligence and job satisfaction and the motivational factor of cultural

intelligence and behavioral factor of cultural intelligence. The mixed results could be due to time

in current job, time in accounting profession, and the type of accounting work performed. Future

study is suggested to determine which other factors of cultural intelligence like cognitive and

metacognitive yields the greatest or lowest influence on job satisfaction related to public

accounting professionals.

Chapter 5: Implications, Recommendations, and Conclusions