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Integrating anxiety and uncertainty management (AUM) theory and theory of organizing, this study aims to contribute to the knowledge management literature by examining the interdependent and bidirectional nature of knowledge transfer between expatriates and host country nationals (HCNs). Specifically, the authors investigate how receivers’ cognitive response to senders’ behaviors during their interactions becomes an important conduit between senders’ behaviors and the successful transfer of knowledge.

The authors used the actor partner interdependence model to analyze data from 107 expatriate-HCN dyads. The authors collected the responses of these expatriate-HCN dyads in Shanghai, Taipei, Hong Kong, Vietnam, South Korea, Malaysia, Thailand, Indonesia and India.

Receivers’ interaction anxiety and uncertainty, as a response to senders’ relationship building behaviors, mediate the relationship between senders’ relationship building behaviors and successful knowledge transfer. When senders are expatriates, senders’ communication patience and relationship building behaviors interact to reduce the direct and indirect effects of both receivers’ interaction anxiety and uncertainty. However, when senders are HCNs, the moderation and moderated mediation models are not supported.

The study contributes to the knowledge management literature by investigating knowledge transfer between expatriates and HCNs using an interpersonal cross-cultural communication lens. The authors make refinements to AUM theory by going beyond the sender role to highlighting the interdependence between senders and receivers in the management of anxiety and uncertainty which, in turn, influences the effectiveness of cross-cultural communication. The study is also unique in that the authors underscore an important yet understudied construct, communication patience, in the successful transfer of knowledge.

Language and dialect, customs and service attitudes are just a few of the characteristics that make each culture unique. Consequently, the presence of people from different cultures during a service encounter may impact service quality, as what constitutes good service quality is perceived differently across cultures. As a country with a multicultural society, culturally diverse migrants from non-English speaking backgrounds (NESB) play an increasingly important role in the Australian hospitality and accommodation sector. Within this regional context, this study aims to contribute to a more robust understanding of the influence of workforce cultural diversity on different aspects of front-desk accommodation service quality in the accommodation industry.

In this qualitative study, 31 semi-structured in-depth interviews with guests, front-desk staff and managers at service apartments in Western Australia were conducted, followed by validation interviews with five hospitality human resource management experts.

The results of the interviews suggest that cultural diversity of NESB staff affects several aspects of Australian accommodation front-desk services, including communication quality, staff-guest interaction and guest satisfaction. Findings point out that culturally diverse NESB front-desk staff may face cross-cultural communication barriers due to different foreign accents and the presence of local slang, improve guest-staff interaction and the overall guest experience in case of similar cultural backgrounds with guests and provide authentic representations of multiculturalism in Australia.

The study sheds new light on tourists’ shifting perceptions and expectations of authenticity, particularly in Australia, where cultural diversity has increased in prominence. Moreover, in the Australian accommodation service, many NESB employees who have learned American/British English have difficulty conversing with people with Australian accents, especially when Australian slang is also present.

本项定性研究针对西澳大利亚州服务公寓的客户、前台工作人员和经理进行了 31 次半结构化深度访谈, 随后对五位酒店人力资源管理专家进行了验证性访谈。

语言和方言、习俗和服务态度是能体现每种文化独特性的几个特征。因此, 在服务过程中人们文化背景的差异可能会影响服务质量, 因为不同文化对于良好服务质量的认知各不相同。澳大利亚作为一个多元文化社会的国家, 其酒店和住宿行业的发展愈发受到来自非英语背景（NESB）的多元文化移民的影响。因而, 本研究以澳大利亚为案例地有助于更深入地了解劳动力文化多样性对住宿行业前台住宿服务质量的多层面影响。

访谈结果表明, NESB 员工的文化多样性对于澳大利亚住宿前台服务的沟通质量、员工-宾客互动、以及宾客满意度等多方面都有影响。调查结果指出, 文化多元化的 NESB 前台工作人员：（1）可能由于不同的外国口音和当地俚语的存在而面临跨文化沟通障碍; （2） 接待相似文化背景的宾客时员工-宾客互动和整体宾客体验都会得到提升（3）代表澳大利亚多元文化的真实现状。

本研究为游客对原真性的看法和期望的转变提供了新的线索, 特别是在文化多样性日益突出的澳大利亚。此外, 在澳大利亚的住宿服务中, 许多学习过美式/英式英语的NESB员工很难与带有澳大利亚口音的宾客沟通, 更何况还需面对澳大利亚俚语。

El idioma y el dialecto, las costumbres y las actitudes de servicio son sólo algunas de las características que hacen que cada cultura sea única. En consecuencia, la presencia de personas de diferentes culturas durante un encuentro de servicio puede repercutir en la calidad del servicio, ya que lo que constituye una buena calidad de servicio se percibe de forma diferente en las distintas culturas. Como país con una sociedad multicultural, los inmigrantes culturalmente diversos de origen no angloparlante (NESB) desempeñan un papel cada vez más importante en el sector de la hostelería y el alojamiento en Australia. Dentro de este contexto regional, este estudio contribuye a una comprensión más sólida de la influencia de la diversidad cultural de la mano de obra en diferentes aspectos de la calidad del servicio de recepción en el sector del alojamiento.

En este estudio cualitativo se realizaron 31 entrevistas en profundidad semiestructuradas a huéspedes, personal de recepción y gerentes de apartamentos en Australia Occidental, seguidas de entrevistas de validación con cinco expertos en gestión de recursos humanos del sector de la hostelería.

Los resultados de las entrevistas sugieren que la diversidad cultural del personal de los NESB afecta a varios aspectos de los servicios de recepción de los alojamientos australianos, como la calidad de la comunicación, la interacción entre el personal y los huéspedes y la satisfacción de éstos. Los hallazgos señalan que el personal de recepción de los NESB culturalmente diverso puede (1) enfrentarse a barreras de comunicación intercultural debido a los diferentes acentos extranjeros y a la presencia de jerga local, (2) mejorar la interacción huésped-personal y la experiencia general del huésped en caso de tener antecedentes culturales similares con los huéspedes, y (3) proporcionar representaciones auténticas del multiculturalismo en Australia.

El estudio arroja nueva luz sobre las cambiantes percepciones y expectativas de autenticidad de los turistas, especialmente en Australia, donde la diversidad cultural ha cobrado mayor protagonismo. Además, en el servicio de alojamiento australiano, muchos empleados de NESB que han aprendido inglés americano/británico tienen dificultades para conversar con personas con acento australiano, sobre todo cuando también está presente la jerga australiana.

Currently, owing to the influence of rapid globalisation, the issue of international and cross-cultural implementation of cross-cultural relationships is being widely discussed. This is also related to the readiness of graduates for international cooperation. The objective of this qualitative study is to identify and compare the requirements of company representatives from the Czech Republic – the Vysocina Region and Austria (Region Upper Austria) regarding the readiness of graduates to entering the workforce and the intercultural differences between the relevant regions.

A total of 20 Czech and Austrian companies from the relevant regions participated in the research. The results were obtained through in-depth guided interviews and a comparative method.

The qualitative study has theoretical implications in the context of new findings in the field of research. It contributes to the knowledge relating to the preparation of graduates for entering the workforce, and in the context of intercultural development, it extends this knowledge with the identified weaknesses of the mentioned preparation at the level of Czech or Austrian education.

The most effective and probable approach to enhance the development of cross-cultural competences in particular appears to be the integration of new techniques and content of education in the form of new subjects in cooperation with academics and practitioners from the particular country. Collaboration with these experts can build students' knowledge and skills from an intercultural environment to the highest degree possible.

This paper aims to introduce the concept of compassion to the field of international business studies. As international business activities continuously intensify and hence generate a work environment characterized by cultural heterogeneity and pluralism, the notion of compassion in a cross-cultural context can be regarded a key skill for employees in internationally operating firms to enable coping with potential cross-cultural conflicts.

In this narrative-oriented type of review, the authors discuss compassion in a cross-cultural context by drawing on the literature in the management and international business studies. By connecting prior research on compassion with the typical research interests in the IB domain, the authors identify and define potential future research foci for a research agenda centering on the role that cross-cultural compassion plays.

The authors argue that the conventional approach to learning about other national cultures, their value and norm systems, needs to be complemented by the acquisition of compassion skills. In todays culturally diverse business environment where employees increasingly work in virtual teams, cultural complexity is hardly manageable alone by developing expert knowledge about respective cultural contexts to prevent cross-cultural conflicts.

By drawing on extant research on compassion conducted in neighboring disciplines of the social sciences, the authors conceptualize compassion in the context of international business research. Because compassion in a cross-cultural context is new to international business research, this study suggests directions for future research consisting of four research streams to guide future research on compassion in a cross-cultural context in international business studies.

The purpose of this study is to extend Bippus and Young’s (2005) study and examine the effectiveness of the “I-you,” “I,” “You,” “We,” “But” and Question-based “Why” statements from Winer’s (2021) verbal coding program of conflict management using Bandura’s (1977) social learning theory (SLT).

Mixed methods were used using 175 university students from Texas and New York. A cross-sectional convenience sampling approach was conducted. Survey data was collected using Qualtrics.

Descriptive results demonstrated that the “We” statement was the most passive, the “I-you” statement was the most assertive and the “But,” “I,” “You” and Question statements were perceived to be aggressive. In addition, assertive “I-You” statements were perceived to be more effective in resolving the conflict and maintaining a relationship, whereas aggressive statements were less likely to resolve the conflict and maintain the relationship. Qualitative themes also support the “I-You” statement as the most assertive, while the “But,” “You” and “I” statements were found to be the most aggressive statements.

Implications and applications are discussed to stimulate future research among researchers and practitioners when addressing conflict. Being aware of the verbal statements that de-escalate conflict may be helpful in solving conflict in interpersonal, family and professional relationships. Future trainings can adopt effective verbal statements to resolve conflict when experiencing anger issues. Future research can continue to investigate verbal communication statements using SLT to help practitioners and managers address conflict in interpersonal relationships.

This study examines verbal statements in relation to communication styles and conflict management.

The purpose of this study is to examine the impact of computer-assisted language learning on cultural adaptation and language learning in non-traditional classroom settings.

The data of this study came from extended periods of observation, multiple rounds of semi-structured interviews and home visits. Using narrative inquiry, it analyzes an immigrant's journey of language learning and cultural adaptation within a virtual knowledge community.

The findings of this study reveal the profound impact of virtual knowledge communities on enhancing second language learning and facilitating cultural adaptation.

This study offers original insights by demonstrating the transformative power of virtual knowledge communities for the purpose of second language acquisition and cultural adaptation.

This study was conducted to achieve the following objectives: (1) determine the differences and reasons for using outgroup OSNs by gender, age and student groups (Mainland and Hong Kong [HK] students); (2) uncover the impact of online social networks (OSNs) on the development of Mainland–HK friendships and (3) determine the roles of different OSNs (social networking sites [SNSs] and instant messaging platforms [IMPs]) in the development of intercultural friendships in the real world.

To explore how OSNs facilitate (or inhibit) intercultural interactions, 198 students completed a questionnaire and 24 students participated in follow-up semi-structured interviews examining the role of OSNs in intercultural friendship development.

Results revealed that demographic and motivational preferences for using outgroup-OSNs differed among students. Both IMPs and SNSs helped students maintain friendships using little effort, whereas it tended to strengthen their existing social networks, rather than helping to start new friendships. IMPs helped develop a sense of “presence awareness”, strengthening pre-existing friendships and solidifying offline connections. SNSs also assisted students in exploring their shared interests while revealing their values and cultural differences.

The authors’ findings offered empirical evidence on social exchange theory and anxiety-uncertainty management theory regarding the perceived benefit of OSNs on students' friendship development.

The study sheds light on the differences between Mainland Chinese and HK students, including participants' perceptions of different friendship stages.

This study is interested in the roles of different SNSs and IMPs in intercultural friendship development, especially their strengths and weaknesses as perceived by students. Also, the authors are curious about how students select and use IMPs and SNSs differently according to their individual preferences and needs. To the authors’ knowledge, the dynamic link between online communication and intercultural friendship development has not been thoroughly examined in the field of intercultural communication.

The purpose of this study is to identify the professional skills and competencies of accountants that support a successful implementation of International Financial Reporting Standards (IFRS). The authors further investigate the extent to which professional accountants have developed these skills through professional training.

In the survey, Indonesian accountants were provided with a list of 47 skill items under nine categories of professional skills and were asked to rate the importance of each skill item and to indicate the level of priority given to the development of the skill items in the professional training they have undertaken. Their responses provide insights into the skills needed for applying IFRS and the adequacy of professional training in providing these skills.

The authors find that accounting judgement is considered to be the most necessary skill for applying IFRS. Likewise, the findings show that ethical skills and certain generic skills are also perceived to be necessary for adequate application of IFRS, while skills relating to cultural sensitivity are viewed as least important. The findings further demonstrate that professional training programmes need to emphasise the development of judgement and other relevant skills that are important skill categories for applying IFRS.

This study extends the literature on IFRS implementation through a specific focus on the professional skills required by accountants.

These findings have important policy implications for the standard-setters, regulators, auditors and to professional training providers across the world, such as professional accounting associations, accounting firms and educational institutions, for evaluating the content of the training and education programmes being delivered to accountants to prepare them with the relevant skills for applying IFRS.

This study is one of the first to examine the importance of various types of skills necessary for accountants in applying IFRS and the extent to which these skills have been developed through the professional accounting training provided.