Developing cross-cultural capabilities in foreign accounting educators: the role of cultural intelligence

Possessing cross-cultural capabilities is essential for accounting educators operating in transnational environments to effectively engage diverse student populations, foster inclusive teaching, and enhance educational outcomes. Despite its importance, this competency remains under-examined. Drawing on cultural intelligence (CQ) as the theoretical framework, this study investigates the cross-cultural capabilities of long-term foreign accounting educators working at foreign universities' branch campuses in Vietnam. Data collection involved semi-structured in-depth interviews and questionnaire surveys with foreign accounting educators. Findings reveal that deep immersion in the local community served as the primary pathway for CQ development. Engagement with colleagues, students, and cultural practices shaped more culturally responsive teaching practices. This study highlights the critical role of cross-cultural capabilities in shaping teaching practices in culturally diverse environments.