Between “walls” and “bridges”: management styles for intercultural conflict
DOI:
https://doi.org/10.17524/repec.v20.e3799Keywords:
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.
Translations of this article
References
Akhter, F., Khan, S., & Kiran, F. (2022). Evaluation of executive official’s personality traits in organizational conflict management. Global Journal for Management and Administrative Sciences, 3(3), 65–81. https://doi.org/10.46568/gjmas.v3i3.36
Argyris, C., & Schön, D. A. (1997). Organizational learning: A theory of action perspective. Reis, 77/78, 345–348.
Ayres, C. E. (1922). Human Nature and Conduct: An Introduction to Social Psychology. JSTOR. https://www.jstor.org/stable/2939506
Baca, T. E. G., Vela, M. M., Olson, H. O., & Campos, A. U. (2024). Estilos de Manejo de conflictos en docentes del distrito de San Ramón-Chanchamayo [Universidad Peruana de Gestión]. https://alicia.concytec.gob.pe/vufind/Record/UMCH_3ae4500f039a1db5796d84b457df7cef
Bardin, L. (2016). Análise de Contéudo. Edições 70.
Beaton, D. E., Bombardier, C., Guillemin, F., & Ferraz, M. B. (2000). Guidelines for the process of cross-cultural adaptation of self-report measures. Spine, 25(24), 3186–3191.
Bernstein, A. (2025, agosto). Conflict is inevitable. Deal with it. Harvard Business - HBR Executive. https://hbr.org/2025/07/conflict-is-inevitable-deal-with-it
Blake, R. R., Mouton, J. S., Barnes, L. B., & Greiner, L. E. (1964). Breakthrough in organization development. Graduate School of Business Administration, Harvard University New York, NY. http://www.miguelpla.com/descargas/HBR1.pdf
Correio Braziliense. (2024, abril 12). Correio Braziliense. Brasil é o 4o país latino com mais trabalhadores insatisfeitos. https://www.correiobraziliense.com.br/euestudante/trabalho-e-formacao/2024/12/6998631-brasil-e-o-4-pais-latino-com-mais-trabalhadores-insatisfeitos.html
Coser, L. A. (1998). The functions of social conflict (V. 9). Routledge. https://books.google.com.br/books?hl=pt-BR&lr=&id=GvErbayPhcgC&oi=fnd&pg=PA3&dq=The+functions+of+social+conflict&ots=hZ7NbzS5fd&sig=iOcT9ovW1xgDw1KzZfduqLcsHDM
Creswell, J. W., & Inoue, M. (2025). A process for conducting mixed methods data analysis. Journal of General and Family Medicine, 26(1), 4–11. https://doi.org/10.1002/jgf2.736
DDI, D. D. I. (2024, setembro 24). New DDI data shows 49% of emerging leaders struggle with managing conflict in the workplace. https://www.ddiworld.com/about/media/managing-conflict-research-2024.
De Hei, M., Tabacaru, C., Sjoer, E., Rippe, R., & Walenkamp, J. (2020). Developing Intercultural Competence Through Collaborative Learning in International Higher Education. Journal of Studies in International Education, 24(2), 190–211. https://doi.org/10.1177/1028315319826226
Deutsch, M. (1969). Conflicts: Productive and destructive. Journal of social issues, 25(1). https://search.ebscohost.com/login.aspx?direct=true&profile=ehost&scope=site&authtype=crawler&jrnl=00224537&asa=N&AN=16485810&h=DVgTRaHXPRwR968tC420TBoLNiJX3YXUI1vNHHNIyvXy1DzoXpZ2JuWNODtRajXcnS2kFun14hoJTIkdkA0O%2Fg%3D%3D&crl=c
Deutsch, M., Coleman, P. T., & Marcus, E. C. (2006). The Handbook of Conflict Resolution Theory and Practice. Jossey-Bass.
Dias, M. de O., Vieira, P. dos S., Lafraia, J. R., & Schmitz, T. (2023). Systematic Literature Review on Negotiation & Conflict Management. European Journal of Theoretical and Applied Sciences, 1(2), 13. https://doi.org/DOI:%252010.13140/RG.2.2.25836.95369
Eko, B. S., & Putranto, H. (2021). Face Negotiation Strategy Based on Local Wisdom and Intercultural Competence to Promote Inter-ethnic Conflict Resolution: Case Study of Balinuraga, Lampung. Journal of Intercultural Communication Research, 50(5), 506–540. https://doi.org/10.1080/17475759.2021.1898450
Etele, A. V., & Akunne, L. I. (2023). A comparative analysis of the adoption of conflict resolution model for conflict management in colleges of education and universities in South-East Nigeria. Asian Journal of Advanced Research and Reports, 17(9), 11–19.
Fàbregues, S., & Guetterman, T. C. (2025). Mixed Methods Research Systematic Methodological Reviews—Benefits, Challenges, and Solutions. Journal of Mixed Methods Research, 19(1), 6–17. https://doi.org/10.1177/15586898241302592
Farinha, J., Pina, M., Martins, R., & Nedelcut, A. C. (2024). Strategies for managing and leading across cultures. Em Innovative and Diplomatic Methodologies in Economics, Management, and Government (p. 207–226). IGI Global. https://www.igi-global.com/chapter/strategies-for-managing-and-leading-across-cultures/355676
Fisher, D. (2021). Educational Leadership and the Impact of Societal Culture on Effective Practices. Journal of Research in International Education, 20(2), 134–153. https://doi.org/10.1177/14752409211032531
Fisher, R. (2000). Sources of conflict and methods of conflict resolution. International Peace and Conflict Resolution, School of International Service, The American University, 1965, 1–6.
Gallup. (2025). State of the Global Workplace 2024 report: Understanding Employees, Informing Leaders. https://www.gallup.com/workplace/349484/state-of-the-global-workplace.aspx.
GPTW, G. P. to W. B. (2024). Têndencias Gestão de Pessoas 2024. https://d335luupugsy2.cloudfront.net/cms%2Ffiles%2F2705%2F1707416946Relatrio_Tendncias_Gesto_de_Pessoas_2024_-_Ecossistema_Great_People__GPTW.pdf
Guo, Z., Sameen, D., Al-Khaz’Aly, H., & Jin, L. (2025). The linear and curvilinear relationships between assertiveness and mental health: A cross-cultural perspective. Counselling Psychology Quarterly, 38(1), 88–108. https://doi.org/10.1080/09515070.2024.2354271
Hair, J. F., Black, w. c., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7o ed.). Pearson Prentice Hall.
Heavey, C., Simsek, Z., Kyprianou, C., & Risius, M. (2020). How do strategic leaders engage with social media? A theoretical framework for research and practice. Strategic Management Journal, 41(8), 1490–1527. https://doi.org/10.1002/smj.3156
Herdman, M., Fox-Rushby, J., & Badia, X. (1997a). ‘Equivalence’ and the translation and adaptation of health-related quality of life questionnaires. Quality of Life Research, 6(3), 237–247. https://doi.org/10.1023/A:1026410721664
Herdman, M., Fox-Rushby, J., & Badia, X. (1997b). ‘Equivalence’ and the translation and adaptation of health-related quality of life questionnaires. Quality of Life Research, 6(3), 237–247. https://doi.org/10.1023/A:1026410721664
Hofstede, G. (2001). Culture’s consequences: Comparing values, behaviors, institutions, and organizations across nations (2o ed.). Sage publications.
Ishaque, M. (2021). Managing Conflict of Interests in Professional Accounting Firms. Journal of Business Ethics, 169(3), 537–555.
Katz, D., & Kahn, R. (2015). The social psychology of organizations. Em Organizational behavior 2 (p. 152–168). Routledge. https://www.taylorfrancis.com/chapters/edit/10.4324/9781315702001-12/social-psychology-organizations-daniel-katz-robert-kahn
Kilmann, R. H. (2023). Mastering the Thomas-Kilmann Conflict Mode Instrument (TKI): Celebrating More than 50 Years of Resolving All Kinds of Conflicts. Kilmann Diagnostics. https://kilmanndiagnostics.com/wp-content/uploads/2023/06/TKI-Book-Sample-Chapter.pdf
Likert, R. (1961). New patterns of management. https://psycnet.apa.org/record/1962-05581-000
Lugo Machado, J. A., García Ramírez, P. E., Medina Valentón, E., Sepúlveda Martínez, M. A., Saldaña Márquez, A., & Ortega Villa, E. (2022). Perception of Respect for the Rights to Education and Decent Work in Resident Doctors. Universitas Medica, 63(1), 35–42.
Mayo, E. (2004). The human problems of an industrial civilization. Routledge. https://www.taylorfrancis.com/books/mono/10.4324/9780203487273/human-problems-industrial-civilization-elton-mayo
Nunnally, J. C. (1975). Psychometric Theory—25 Years Ago and Now. Educational Researcher, 4(10), 7–21. https://doi.org/10.3102/0013189X004010007
Ozturk, E. (2022). Dysfunctional generations versus natural and guiding parenting style: Intergenerational transmission of trauma and intergenerational transfer of psychopathology as dissociogenic agents. Med Sci, 11(2), 886–904.
Parsons, T. (1949). Social classes and class conflict in the light of recent sociological theory. The American Economic Review, 39(3), 16–26.
Pataranutaporn, P., Danry, V., Leong, J., Punpongsanon, P., Novy, D., Maes, P., & Sra, M. (2021). AI-generated characters for supporting personalized learning and well-being. Nature Machine Intelligence, 3(12), 1013–1022.
Popiuc, M., & Salvador García, M. (2025). Propuesta de modelo híbrido iterativo para la mediación de conflictos en línea: Integración de inteligencia artificial con el método Thomas-Kilmann. http://repositorio.ucjc.edu/handle/20.500.12020/1657
Proffitt, K. (2024, setembro 24). 5 tips for more effective conflict resolution in the workplace. Wordrowd. https://blog.workrowd.com/2024/09/24/5-tips-for-more-effective-conflict-resolution-in-the-workplace/#:~:text=By%20Kristina%20Proffitt,wanting%20to%20come%20to%20work.
Qian, Z. (2024). The Key to Conflict Resolution: Conflict Management. Інноваційні Процеси Освітньої Сфери України Та Країн Центральної Європи: Стан, Проблеми І Перспективи, 192–193.
Rachmad, Y. E. (2022). Conflict Resolution Theory. Lérida Fruta Publicaciones Internacionales. https://www.academia.edu/download/119367036/BOOK_2022_089_NEW.pdf
Rahim, M. A. (2023). Managing conflict in organizations. Routledge. https://www.taylorfrancis.com/books/mono/10.4324/9781003285861/managing-conflict-organizations-afzalur-rahim
Sestan, M.-E. (2024). Soft Skills Training for Organizational Crisis Situations: Development and Assessment of an Online Conflict Management Skills Training Intervention [Master’s Thesis, Universidade NOVA de Lisboa (Portugal)]. https://search.proquest.com/openview/137060aeaea62dba6c6828180e075810/1?pq-origsite=gscholar&cbl=2026366&diss=y
Sharma, K., & Makhija, T. K. (2024). Bridging the Cultural Divides: The Transformative Power of Cultural Intelligence in Global Business Leadership and Negotiation. Journal of Global Research in Education and Social Science, 18(2), 15–24.
Simmel, G. (1955). Conflict. Free Press. https://people.wku.edu/steve.groce/simmelconflict.pdf
Snyder, H. (2024). Designing the literature review for a strong contribution. Journal of Decision Systems, 33(4), 551–558. https://doi.org/10.1080/12460125.2023.2197704
Sogeta Al-Bazi & Pallavi Pattewar. (2024). Conflict Management Styles In Software Engineering: A Comparative Analysis with Regard of Gender and Profession [Master’s thesis, University of Gothenburg]. https://odr.chalmers.se/server/api/core/bitstreams/cad59cb4-6b9f-4157-8863-9a0f7767f130/content
Thomas, K. W., & Kilmann, R. H. (1974). Thomas-Kilmann conflict mode instrument. Xicom.
Ting-Toomey, S., & Dorjee, T. (2018). Communicating across cultures. Guilford Publications. https://books.google.com.br/books?hl=pt-BR&lr=&id=ysRUDwAAQBAJ&oi=fnd&pg=PP1&dq=Communicating+across+cultures&ots=wcB5qROvWY&sig=FyXAJe0tHMcExRar6ytnW76Kuho
Trujillo, M. A., Bowland, S. Y., Myers, L. J., Richards, P. M., & Roy, B. (2022). Re-centering culture and knowledge in conflict resolution practice. Syracuse University Press. https://books.google.com.br/books?hl=pt-BR&lr=&id=TtYrEQAAQBAJ&oi=fnd&pg=PP1&dq=Conflict+management+in+intercultural+contexts+cannot+be+reduced+to+universal+techniques,+as+coping+styles+are+deeply+intertwined+with+cultural+norms+and+the+social+construction+of+values.&ots=nnEqf3Mlla&sig=Z3FGMb0lwnPcpSznzg5GCqUVbRQ
Turesky, E. F., Smith, C. D., & Turesky, T. K. (2020). A call to action for virtual team leaders: Practitioner perspectives on trust, conflict and the need for organizational support. Organization Management Journal, 17(4/5), 185–206.
Valor Econômico. (2024, abril 12). Gestão de conflitos ensina a melhorar ambiente nas empresas: Pesquisa indica que 92% dos conflitos estão presentes no dia a dia das empresas. Valor Econômico. https://valor.globo.com/google/amp/patrocinado/dino/noticia/2024/04/12/gestao-de-conflitos-ensina-a-melhorar-ambiente-nas-empresas.ghtml
Wang, S., Lyu, J., & Pitt, M. (2024). Culture and Conflict Resolution in Cross-Cultural Projects: Insights from Questionnaires and Interviews. Journal of Intelligent Decision Making and Information Science, 1, 1–24.
Xu, H., Wang, Y., & Ma, J. (2025). A comprehensive review of intercultural communicative competence in EFL education and global business. Cogent Education, 12(1), 2557608. https://doi.org/10.1080/2331186X.2025.2557608
Zaripour, M. (2024). Mastering the Art of Communication: Techniques for Effective Listening, Persuasion, and Conflict Resolution. Mohammad Zaripour. https://books.google.com.br/books?hl=pt-BR&lr=&id=OMQuEQAAQBAJ&oi=fnd&pg=PT6&dq=Communication+skills,+such+as+active+listening,+verbal+clarity,+and+nonverbal+sensitivity,+are+crucial+for+preventing+conflicts+and+maintaining+lasting+relationships.&ots=wecpdDU5fi&sig=YdS_G7_YwN5sTa3XuOOEBt1G42w
Zhang, W. (2024). Ethical dilemmas in accounting: A comprehensive analysis of professional ethics. Academic Journal of Business & Management, 6(2), 137–145.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Iracema Raimunda Brito das Neves, Wenner Glaucio Lopes Lucena, Gerlando Augusto Sampaio Franco de Lima
This work is licensed under a Creative Commons Attribution 4.0 International License.
