Cultural Intelligence and Intellectual Capital: Evidence from External Audit Firms

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 07 اردیبهشت 1402   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2023.81546.1307

نویسندگان

Sohail Momeny؛ Zahra Poorzamani^*

Department of Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.

چکیده

The purpose of this paper is to present a new framework for managing intellectual capital (IC) within audit firms considering the perspective of cultural intelligence.

The method of the present study is a descriptive survey in terms of data collection and applied from the standpoint of purpose. The statistical population of this study includes all auditors working in audit firms, under the membership of the Society of Certified Public Accountants, and 319 individuals made up the statistical sample.

According to the study's findings, Cultural intelligence has a positive and significant relationship with the human, structural, and relational elements of intellectual capital and auditors will have more human capital (HC), structural capital (SC), and relational capital (RC) as their intellectual capital rises.

The research is exploratory and the framework offers opportunities for refinement. Contribution to the IC research literature is highlighted, expanding the concept of IC value creation beyond the audit firms into wider society and a new perspective for managing IC in the audit firms adopting the cultural intelligence approach is developed.

The framework can be used to manage IC strategically in all the systems interpreted as cultural intelligence systems in which the role of IC creation from multiple actors is relevant. This makes it possible to comprehend how IC helps to the region and society where the audit firms operate. The cultural intelligence approach provides a novel contribution to managing IC and is intended to inspire future research.

کلیدواژه‌ها

Cultural Intelligence (CQ)؛ Human Capital (HC)؛ Structural Capital (SC)؛ Communicational Capital (CC)؛ Intellectual Capital (IC)