Cultural intelligence (CQ) is an essential feature of the skills-set demanded of accounting graduates entering the worlds of modern business and professional practice. Accounting educators are challenged to be innovative pedagogically to equip their students with this skills-set. This paper, drawing on the theoretical framework of CQ, reports on the experiences of students and faculty in accounting and taxation, in the context of an action research study which introduced cross-cultural learning across two geographies, namely Ireland and a Southern US state. Two action research cycles were designed, adapted, and reflected upon. Cycle 1 results indicate students were successful in the behaviour and cognitive dimensions of CQ only. Key changes made for cycle 2 led to overall success for students in all four dimensions of CQ. Evidence suggests the motivation dimension of CQ functions more strongly as enablers of others. Results highlight the invaluable support of an international collaborator despite challenges around grading issues. This study demonstrates how moving the cultural experience outside of a mono-cultural setting serves to energise and enhance the overall learning experience for students and faculty alike. Future research agendas can expand into other accounting sub-disciplines and/or use sufficiently large sample sizes to enable more quantitative analyses.

文化智能 (CQ) 是会计毕业生进入现代商业和专业实践领域所需技能的一个基本特征。会计教育工作者面临着创新教学的挑战，以使他们的学生具备这种技能。本文借鉴 CQ 的理论框架，在一项行动研究的背景下，报告了学生和教师在会计和税务方面的经验，该研究介绍了跨两个地区（即爱尔兰和美国南部州）的跨文化学习。设计、调整和反思了两个行动研究周期。第 1 周期的结果表明，学生仅在 CQ 的行为和认知维度上取得了成功。第 2 周期的关键变化使学生在 CQ 的所有四个方面取得了全面的成功。有证据表明，CQ 的动机维度更强烈地作为他人的推动者。尽管评分问题面临挑战，但结果突出了国际合作者的宝贵支持。这项研究表明，将文化体验转移到单一文化环境之外，如何激发和增强学生和教师的整体学习体验。未来的研究议程可以扩展到其他会计子学科和/或使用足够大的样本量来进行更多的定量分析。这项研究表明，将文化体验转移到单一文化环境之外，如何激发和增强学生和教师的整体学习体验。未来的研究议程可以扩展到其他会计子学科和/或使用足够大的样本量来进行更多的定量分析。这项研究表明，将文化体验转移到单一文化环境之外，如何激发和增强学生和教师的整体学习体验。未来的研究议程可以扩展到其他会计子学科和/或使用足够大的样本量来进行更多的定量分析。