TITLE:
Do Culturally Intelligent Management Accountants Share More Knowledge?—The Mediating Role of Coopetition as Evident from PLS SEM and fsQCA
AUTHORS:
Ashish Varma
KEYWORDS:
Cultural Intelligence, Management Accountant, Coopetition, Intention to Share Knowledge, PLS-SEM, fsQCA
JOURNAL NAME:
Theoretical Economics Letters,
Vol.9 No.1,
February
1,
2019
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.