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The ability to effectively engage in cross-cultural interactions is imperative for leaders in our increasingly globalized world. Those who possess certain key psychological resources are more likely to engage in cross-cultural interactions successfully. Psychological resources include cross-cultural hope, efficacy, resilience, and optimism, which together comprise cross-cultural psychological capital (CC PsyCap). Previous research has indicated that CC PsyCap predicts cultural competence, yet the pathways underlying this relationship remain unexplored. We examined the relationships among CC PsyCap, engagement in cross-cultural interactions, stress during cross-cultural interactions, and cultural competence. The hypothesized relationships were tested using a sample of 135 undergraduate students (76% female) participating in study abroad programs. Participants completed measures of cultural competence, CC PsyCap, engagement, and stress approximately one month into their study abroad. Structural equation modeling analyses indicate that CC PsyCap and stress influence cultural competence directly and indirectly through engagement level during cross-cultural interactions. Furthermore, the results suggest that CC PsyCap indirectly influences engagement through stress during cross-cultural interactions. We discuss the implications of these results for people preparing to enter cross-cultural environments.

Stuebs et al. (2021, p. 38) note that soft skills “are essential for accountants to carry out their moral agency role in society.” Indeed, calls for aspiring accounting professionals to have well-developed soft skills have been ongoing for decades (American Accounting Association [Bedford] Committee on Future Structure, Content, and Scope of Accounting Education, 1986; Accounting Education Change Commission, 1990; Albrecht & Sack, 2000; Big 8 White Paper, 1989; Lawson et al., 2014; Pathways Commission, 2012). Despite these calls, the development of accounting students’ soft skills remains elusive (Fogarty, 2019; Rebele & St. Pierre, 2019). Perhaps this is not surprising as a commonly accepted, profession-specific definition of the term is lacking, as is consensus about the corresponding capabilities comprising accounting professionals’ soft skills. Instead, those in the accounting profession have treated the term soft skills much the way Justice Potter Stewart famously described hard-core pornography: “I know it when I see it” (Jacobellis v. Ohio 1964, p. 197). The problem, of course, is that such a description is individualistic and can lead to conflicts and inconsistencies not only in identifying the phenomenon (Baskin, 2018; Goldberg, 2010) but, more importantly, particularly in the case of soft skills, in taking steps to foster its development and measuring changes in it. Thus, understanding the term soft skills and its fundamental capabilities is a necessary prerequisite to the development of the soft skills deemed critical for future accounting professionals. In this chapter, the authors advance that understanding by developing an accounting-specific definition for soft skills and identifying a set of capabilities that comprise soft skills applicable to accounting professionals. The authors also discuss the implications of the work and conclude by recommending soft skills in accounting be referred to as professional competencies.