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April 19, 2026Journal of Accounting in Emerging Economies

Cultural intelligence and ethical decision-making in accounting: evidence from Bangladesh and implications for governance in emerging economies

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Authors

ECEmon Kalyan Chowdhury

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Overview

Examines cultural intelligence’s impact on ethical decision-making in Bangladesh, suggesting improved governance practices.

Key Points

  • The study aims to explore how cultural intelligence affects ethical decision-making among executives in Bangladesh and identify relevant dimensions.
  • Structured survey of 250 executives from various departments
  • Statistical analyses including exploratory factor analysis, multiple linear regression, and ANOVA
  • Focus on cultural intelligence dimensions: metacognitive, cognitive, motivational, and behavioral
  • All dimensions of cultural intelligence significantly affect ethical decision-making
  • Behavioral and metacognitive intelligence have the strongest predictive effects
  • Distinct ethical reasoning patterns observed among finance vs. non-finance executives
  • Introduced a Cultural Intelligence-Based Ethical Governance Framework (CQ-EGF) for enhancing governance practices

Cite This Study

Emon Kalyan Chowdhury (2026) studied this question.

synapsesocial.com/papers/69e472a8010ef96374d8eaf4https://doi.org/10.1108/jaee-08-2025-0431
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