The influence of cultural competency in accounting

Abstract

PurposeThis paper aims to highlight the influence of culture in the accounting profession and introduce/advance a framework for cultural competence in the accounting field.Design/methodology/approachThis paper is written for academics and practitioners, focusing on strategies to promote cultural competency in the accounting profession. It includes professional rationales for accounting management and human resources practitioners recognizing the need for and the factors impeding cultural inclusiveness in the accounting profession.FindingsDue to globalization, cross-border business operations are continuously growing. The need to understand and address cultural differences is imperative.Originality/valueThis article offers solutions to equip leaders in support of human capital management with engaging, retaining and diversity and equity competency for current and future employees and the globalization of their customer base. The research offers recommendations for cultural competencies to help strengthen business, and leadership address culture systematically in their highly complex roles.