Examining the Relationship between Cultural Intelligence of Accountants and Job Satisfactio

Recruitment and retention with the public accounting profession has long been a problem due to high rates of employee turnover. The problem addressed in the study is the inability of accounting firms to recruit and retain sufficient numbers of accountants to maintain and grow the firm. The purpose of the study was to examine the relationship between cultural intelligence on job satisfaction among accounting professionals. The quantitative correlational study investigated the relationship between cultural intelligence and job satisfaction among 70 public accountants working for certified public accounting firms in Alabama who are members of the Alabama Society of Certified Public Accountants (ASCPAs). Participants completed two self-report survey instruments: the Cultural Intelligence Survey to measure cultural intelligence, motivational factor of cultural intelligence, the behavioral factor of cultural intelligence, and the Job In General (JIG) to measure job satisfaction. Results revealed total cultural intelligence score was positively and significantly correlated with job satisfaction, r = .797, p < .023. Results revealed the behavioral factor of cultural intelligence was positively and significantly correlated with job satisfaction, r = .781, p < .010. The results indicate that leaders of public accounting firms might consider using cultural intelligence and the behavioral factor of cultural intelligence as a tool in the selection and recruitment of new accountants to address the problem of accounting firms retaining adequate number of accounting professional to meet current demand and to grow the firm if needed. Future studies should include a larger sample size so results can be generalized to all U.S. public accountants.