Cultural diversity and team-based case learning in a sustainability accounting course in Colombia: an exploration of cultural intelligence

This study explores the extent to which cultural diversity in team-based case learning contributes to the achievement of learning goals in accounting courses. Understanding cultural diversity is increasingly recognised as central to addressing challenges in classroom interaction and communication. We combine a self-study approach with an exploratory qualitative case study of a sustainability accounting course in Colombia. Drawing on a cultural intelligence framework, the findings provide empirical evidence of cross-cultural capabilities among a Vietnamese educator and Colombian learners, which play a crucial role in effective team-based case learning. Motivation is reflected in the accumulation of international experience, the expansion of professional networks, and exposure to sustainability knowledge. Cognition is demonstrated through a willingness to acquire both culture-general and context-specific knowledge. Metacognition is evident in the use of varied instructional strategies (i.e. teaching methods and materials), cultural awareness (i.e. punctuality and learning approaches), and reflective practices. Behaviour is observed in a respectful classroom climate, efforts to learn and cooperate, and supportive actions. Together, these cultural intelligences contribute to achieving three learning outcomes: teamwork skills, communication skills, and a sustainability mindset. This study contributes to the literature on cultural diversity in accounting education by conceptualising and providing empirical evidence on the application of an integrated framework of cultural intelligence and team-based learning. It recommends culturally responsive strategies for accounting educators. Finally, it also contributes to research on social issues in organisations by advancing understanding of cultural diversity from an accounting education perspective.