Do Culturally Intelligent Management Accountants Share More Knowledge?—The Mediating Role of Coopetition as Evident from PLS SEM and fsQCA - Theoretical Economics Letters

TEL > Vol.9 No.1, February 2019

Do Culturally Intelligent Management Accountants Share More Knowledge?—The Mediating Role of Coopetition as Evident from PLS SEM and fsQCA ()

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DOI: 10.4236/tel.2019.91009 1,099 Downloads 2,461 Views Citations

Author(s)

Ashish Varma

Affiliation(s)

Institute of Management Technology, Ghaziabad, India.

ABSTRACT

This work investigates whether management accountants (MA) who have experience of working in multicultural environments are more open to share their knowledge, learning and insights with others or not. The study was conducted in early 2018 by using a Partial Least Squares-Structural Equation Modeling (PLS-SEM) technique with a sample of 107 MAs working in India in 7 different cities and in different multinational organizations. The research identified that coopetition mediated the relationship between cultural intelligence (CQ) and the intention to share knowledge (ISK) as evidenced by both PLS-SEM and fsQCA methods. This finding is significant for both theory and practice as coopetition involves both collaboration and completion amongst the MAs. The Multi Group Analysis (MGA) revealed no significant gender related differences amongst the practicing management accountants. The study also contributes to the methods by illustrating the modelling of the second order construct “cultural intelligence”, formatively. Thus, this study illustrates the use of second order reflective-formative constructs in management accounting literature, for exploring the theory. This architecture can be of significant use for future researchers.

KEYWORDS

Cultural Intelligence, Management Accountant, Coopetition, Intention to Share Knowledge, PLS-SEM, fsQCA

Share and Cite:

Varma, A. (2019) Do Culturally Intelligent Management Accountants Share More Knowledge?—The Mediating Role of Coopetition as Evident from PLS SEM and fsQCA. Theoretical Economics Letters, 9, 100-118. doi: 10.4236/tel.2019.91009.

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