Between “walls” and “bridges”: management styles for intercultural conflict

Authors

  • Iracema Raimunda Brito das Neves UEFS
  • Wenner Glaucio Lopes Lucena Universidade Federal da Paraíba (UFPB)
  • Gerlando Augusto Sampaio Franco de Lima University of Illinois at Urbana-Champaign https://orcid.org/0000-0002-2414-2543

DOI:

https://doi.org/10.17524/repec.v20.e3860

Keywords:

Gestão de Conflitos; Instrumento Diagnóstico; Contexto Intercultural; Estilos de Conflitos.

Abstract

Abstract
Objective: To validate the Thomas–Kilmann instrument in Brazilian Portuguese for assessing conflict management  styles in accounting and business contexts.
Method: A mixed-methods approach was adopted, combining documentary analysis and empirical validation  (Creswell & Inoue, 2025). Documentary analysis was  conducted using Bardin’s (2016) content analysis  framework. The cross-cultural adaptation process (Beaton  et al., 2000), carried out by an expert panel, formed the  basis for the English-Portuguese cross-translation and  content validation. The final instrument, administered via  Qualtrics (University of Illinois at Urbana-Champaign), was  applied to accountants from different regions of Brazil. A  total of 369 valid responses were collected between June 22 and December 4, 2024, through a link and QR code distributed via institutional WhatsApp groups and at  accounting events.
Results: Heterogeneity was observed across the five conflict management styles – collaborating, competing,  avoiding, accommodating, and compromising. The findings  indicate minimally acceptable internal consistency (CR > 0.60) across styles, despite slightly limited convergent validity. Brazilian cultural characteristics and specific  features of the accounting profession may have influenced  response patterns.
Contributions: The construct proposed by Thomas–Kilmann was validated, demonstrating how conflict management styles influence the intensity, scope, and  resolution of conflicts, as well as the development of mediating strategies that promote cooperation and  dialogue. The findings support the implementation of policies and programs aimed at fostering balanced conflict  management practices in intercultural contexts, thereby  enhancing administrative effectiveness in training,  selection, and daily professional performance. The  frequency of conflicts and elevated levels of stress and  dissatisfaction further underscore the study’s social  relevance.

Translation

This article is a translation in English of the article:  Entre “muros” e “pontes”: estilos de gestão para conflitos interculturais

Author Biography

Iracema Raimunda Brito das Neves, UEFS

Professora Adjunta da UEFS. Doutora em Controladoria e Contabilidade pela FEA/USP.

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Published

2026-04-07

How to Cite

Brito das Neves, I. R., Lopes Lucena, W. G., & Sampaio Franco de Lima, G. A. (2026). Between “walls” and “bridges”: management styles for intercultural conflict. Journal of Education and Research in Accounting (REPeC), 20. https://doi.org/10.17524/repec.v20.e3860