Are accounting academics culturally intelligent?: An empirical investigation

Cultural diversity within accounting university classrooms creates a number of educational challenges that have been little investigated. This study draws on the theoretical framework of cultural intelligence (CQ), which is new to accounting research, to enhance understanding of the intercultural capabilities of accounting academics. CQ is comprised of four interrelated capabilities: metacognitive, cognitive, motivational and behavioural. The previously validated cultural intelligence scale (CQS) survey was used to identify CQ levels and results were compared to demographic variables and other factors in order to explain differences. The results indicate that accounting academics display levels of CQ at the lower end of comparable studies on other professionals. Results also show that academics who have lived abroad for longer than one year and who have taught transnationally in Southeast Asia are likely to possess significantly higher levels of total CQ. Female accounting academics are more likely to possess higher levels of behavioural CQ indicating a propensity to more easily adapt their behaviour in culturally diverse situations. This paper contributes to the growing literature on CQ by increasing our understanding of the antecedents that influence CQ levels in the area of international experience, through the examination of the potential impact of overseas teaching experiences and overseas residency. Furthermore, this study introduces and examines new measures capturing the breadth and depth of international experience; that of long-term overseas residency and cultural distance.     

The ERA: A Brave New World of Accountability for Australian University Accounting Schools

This study examines the potential impact of Excellence in Research for Australia (ERA) on Australian university accounting schools through a series of in-depth interviews with Heads of Schools. Using an institutional theory framework we find that the pending introduction of the ERA has brought about changes in school structures, processes and systems. A creeping isomorphism is apparent as evidenced by a sector-wide movement towards targeting publications in highly ranked North American journals. While participants were generally positive about the overall aims of the ERA many felt that it would marginalise non-mainstream research. Furthermore, they were of the opinion that the ERA would lead to a reduction in the standing of accounting schools within Australian universities relative to other disciplines.     

The gender pay platform gap during the COVID-19 pandemic and the role of platform gender segregation in Australia

Progress towards pay equity between men and women in the Australian economy stalled during the COVID-19 pandemic, highlighting once again the gendered impact of the pandemic. However, little is known about the impact of the pandemic on the gender pay gap in the platform economy. Drawing on data from an Australian survey of platform workers (n = 947) during the early months of the pandemic (2020), this research investigates how the pandemic impacted the gender pay gap across different platform types—care, delivery and driving, microwork, and marketplace—and the platform economy overall. The findings show that the gendered segregated nature of platform work compounded by the uneven impact of the COVID-19 pandemic on particular types of platform work increased the pay gap between men and women. This research also sought to examine the mechanisms behind the gender pay gap, finding that human capital differences and platform gender segregation largely explain the gender pay gap on platforms in Australia. There was an association between parenthood and earnings, but this is moderated by human capital and platform type, suggesting that differences in earnings amongst parents are explained by these factors. The research finds that the gender gap across the platform economy increased by five percentage points, indicating that the gendered impact of the COVID-19 pandemic also affected the platform economy.     

The roles of financial asset market failure denial and the economic crisis: Reflections on accounting and financial theories and practices

Throughout the world every economic and socio-economic indicator has deteriorated. The so-called ‘real economy’ has been deeply contaminated by the most significant global financial crisis for seven decades. The ultimate extent and duration of this rampant degeneration and its longer-term political effects are unpredictable but what caused the crisis? This paper examines a range of suppositions made in theories which deny the possibility of financial asset market failure and identifies ways in which they contributed to the circumstances and actions which created the current crisis.     

We Used to Get and Give a Lot of Help: Networking,Cooperation and Knowledge Flow in the Hunter Valley Wine Cluster

The Hunter Valley, New South Wales, is both Australia's oldest continually producing wine region and a highly functioning wine business cluster. New generation cluster actors perceive that the region's concentration of historic family‐based firms has contributed to its strength. We have used rarely consulted and newly accessioned evidence from the 1820s to the 1920s to qualitatively test the extent to which early networking created pathways for knowledge flow in the region. Our cross‐disciplinary research into the historic depth of embedded cooperation reveals a little known feature of early Australian business history and complements the more commonplace breadth approach in cluster studies.     

The Influence of General Strikes against Government on Stock Market Behavior

Using a sample of 76 countries, this paper examines the impact of major strikes against government and its policies on stock market behavior. An occurrence of a general strike is detrimental to the value of equities, as documented by the ceteris paribus 6.11% fall in dollar-denominated stock market indices of the affected countries. This event is also accompanied by a statistically significant increase in risk, as measured by the standard deviation of returns and Value-at-Risk metrics. Taken together, these results imply that general strikes have serious ramifications for stock market investors.     

Advertising archetypes’ impact on physician engagement and behavior in the context of healthcare products

The pharmaceutical industry spends billions annually on marketing to physicians (over $4.3 billion in 2014). The industry as a whole has a lot of experience in determining what to say to physicians, but it is less confident when it comes to how to say it—sometimes leading to advertising that does not engage, thereby costing sales. In an effort to define a set of rule‐based guidelines for effective pharma branding, the study adapts the primary Jungian archetypes to develop the first collection of archetypal tones of voice for healthcare products. The study here demonstrates, via a series of fuzzy‐set qualitative comparative analyses that well executed ads following an archetype consistently connect with physician audiences, while nonarchetypal healthcare ads demonstrate an inconsistent performance. Such an analysis would traditionally take the form of null hypothesis significance testing (NHST), but NHST provides substantially less insights than algorithm modeling and the use of fuzzy‐set qualitative comparative analysis as this study describes.     

Inspirational leadership,positive mood,and team innovation: A moderated mediation investigation into the pivotal role of professional salience

Multidisciplinary teams are increasingly advocated for in healthcare policy consequent to their capacity to develop innovative solutions to seemingly intractable service and care challenges. Recent arguments that inspirational leadership styles may foster innovation in multidisciplinary teams point to their potential value in this effort. However, inconsistency in the capacity of such leaders to engender innovation highlights the need to understand the mechanisms and boundary conditions that determine when such leadership generates positive effects. We argue that follower positive mood acts to mediate the path between inspirational leadership and innovation and may account for its variable effects. By increasing positive team mood, inspirational leaders can potentially bring about more flexible thinking and enhance innovation but can also increase reliance on less effortful information processing, undermining innovative potential. In an effort to address the dilemma posed by these contrasting effects, we propose that professional salience acts as an important boundary condition of this relationship such that only when profession is salient do inspirational leaders enhance multidisciplinary team innovation through positive mood. An analysis of survey data from 60 UK‐based multidisciplinary healthcare teams, investigating the inspirational leadership of practice‐based innovation, supports our moderated mediation model. Finally, the implications for HRM are considered, specifically for leader development and work team design.     

Unequal jobs or unequal pay?

This article draws on new data to consider whether women would benefit most from upgrading the skill levels of their jobs or from achieving equal pay for work of equal value. It looks in detail at skill, gender, and whether work is full-time or part-time, concluding that reassessment of the value of women's jobs would be of greater immediate financial benefit to women than upgrading the skill level of their jobs unless this upgrading gave them access to men's jobs at men's pay and benefit rates.